33In that respect, the Court has held that the obligation on a Member State which has chosen the system set out in the first indent of Article 4(1) of Directive 90/435 to refrain from taxing the profits of the parent company which it receives by virtue of its association with its subsidiary is not subordinated to any condition and is expressly subject only to Articles 4(2) and (3) and 1(2) of that directive (judgment of 12 February 2009, Cobelfret, C‑138/07, EU:C:2009:82, paragraph 33).
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