38In fact, such legislation is compatible neither with the terms, nor with objectives and scheme of Directive 90/435, since it does not allow the objective of preventing economic double taxation, as set out in the rule established at the first indent of Article 4(1) of that directive, to be fully attained (see, to that effect, judgment of 12 February 2009, Cobelfret, C‑138/07, EU:C:2009:82, paragraphs 41 and 45).
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