Judgment_paragraph 39 · Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics (C-6/16)

39It is apparent from the Court’s case-law that the issue of the tax treatment of dividends equally may fall within the scope of freedom of establishment as well as within the free movement of capital (judgment of 15 September 2011, Accor, C‑310/09, EU:C:2011:581, paragraph 30 and the case-law cited).