42It is important to note, in that regard, that it is for each Member State to organise, in compliance with EU law, its system for taxing distributed profits and to define, in that context, the tax base and the tax rate which apply to the shareholder receiving them (see, inter alia, judgments of 20 May 2008, Orange European Smallcap Fund, C‑194/06, EU:C:2008:289, paragraph 30; of 20 October 2011, Commission v Germany, C‑284/09, EU:C:2011:670, paragraph 45, and of 30 June 2016, Riskin and Timmermans, C‑176/15, EU:C:2016:488, paragraph 29).
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