24The Member States cannot, therefore, unilaterally introduce restrictive measures and subject the right to exemption from withholding tax provided by Article 5(1) of that directive to various conditions (see, to that effect, order of 4 June 2009, KBC Bank and Beleggen, Risicokapitaal, Beheer, C‑439/07 and C‑499/07, EU:C:2009:339, paragraph 38 and the case-law cited).
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