38Moreover, the Court has already held that, regarding the freedom of establishment, even if a Member State’s tax system is favourable to non-resident companies more often than not, that does not prevent it leading, where that system proves disadvantageous for those companies, to an inequality of treatment in relation to resident taxpayers and thus creating a hindrance to the freedom of establishment (see, to that effect, judgments of 14 December 2000 in AMID, C‑141/99, EU:C:2000:696, paragraph 27, and 22 March 2007 in Talotta, C‑383/05, EU:C:2007:181, paragraph 31). Similarly, the Court has previously held that the fact that the applicable national rules place non-residents at a disadvantage cannot be compensated for by the fact that, in other situations, that same legislation does not discriminate between non-residents and residents (judgment of 18 July 2007 in Lakebrink and Peters-Lakebrink, C‑182/06, EU:C:2007:452, paragraph 23).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.