22On that basis, in order to avoid double taxation, Article 5(1) of that directive establishes the principle that withholding taxes on profits distributed by a subsidiary established in one Member State to its parent company established in another Member State are prohibited (see, in that regard, judgments of 17 October 1996, Denkavit and Others, C‑283/94, C‑291/94 and C‑292/94, EU:C:1996:387, paragraph 22, and of 25 September 2003, Océ van der Grinten, C‑58/01, EU:C:2003:495, paragraph 83).
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