Judgment_paragraph 67 · J.B.G.T. Miljoen and Others v Staatssecretaris van Financiën (C-10/14, C-14/14, C-17/14)

67In that respect, it must be noted that, in accordance with the case-law of the Court, as soon as a Member State, either unilaterally or by way of a convention, imposes a charge to tax on the income, not only of resident taxpayers, but also of non-resident taxpayers, from dividends which they receive from a resident company, the situation of those non-resident taxpayers becomes comparable to that of the resident taxpayers (see, to that effect, judgments in Denkavit Internationaal and Denkavit France, C‑170/05, EU:C:2006:783, paragraph 35; Commission v Italy, C‑540/07, EU:C:2009:717, paragraph 52; Commission v Spain, C‑487/08, EU:C:2010:310, paragraph 51; Commission v Germany, C‑284/09, EU:C:2011:670, paragraph 56; and order in Tate & Lyle Investments, C‑384/11, EU:C:2012:463, paragraph 31).