26Whilst the provisions of the FEU Treaty concerning freedom of establishment are directed to ensuring that foreign nationals and companies are treated in the host Member State in the same way as nationals of that State, they also prohibit the Member State of origin from hindering the establishment in another Member State of a company incorporated under its legislation, in particular through a subsidiary. In particular, freedom of establishment is hindered if, under a Member State’s legislation, a resident company having a subsidiary in another Member State or in another State that is party to the Agreement on the European Economic Area of 2 May 1992 (OJ 1994 L 1, p. 3), suffers a disadvantageous difference in treatment for tax purposes compared with a resident company having a subsidiary in the first Member State (see, to that effect, judgment in Nordea Bank, C‑48/13, EU:C:2014:2087, paragraphs 18 and 19).
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