Judgment_paragraph 53 · Fidelity Funds and Others v Skatteministeriet (C-480/16)

53As concerns the first aim invoked by the Danish Government, it is clear from the Court's case-law that, in relation to measures laid down by a Member State in order to prevent or mitigate the imposition of a series of charges to tax on, or the economic double taxation of, income distributed by a resident company, resident companies receiving income are not necessarily in a situation which is comparable to that of companies receiving income which are resident in another Member State (judgment of 25 October 2012, Commission v Belgium, C‑387/11, EU:C:2012:670, paragraph 48 and the case-law cited).