22Freedom of establishment is hindered if, under a Member State’s tax regime, a resident company having a subsidiary or a permanent establishment in another Member State suffers a disadvantageous difference in treatment for tax purposes compared with a resident company having a permanent establishment or a subsidiary in the first Member State (judgment in Nordea Bank Danmark, C‑48/13, EU:C:2014:2087, paragraph 19 and the case-law cited).
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