34In that regard, it should be observed, first, that since – as stated in paragraph 29 above – those provisions have essentially the same effect as those of Directive 90/435, the Court’s case-law on the second of those directives is equally applicable to the first (order of 14 June 2018, GS, C‑440/17, not published, EU:C:2018:437, paragraph 30). The Court has held that Directive 90/435 does not seek to introduce a common system for all companies of the Member States nor for all types of holdings (judgments of 22 December 2008, Les Vergers du Vieux Tauves, C‑48/07, EU:C:2008:758, paragraph 49, and 1 October 2009, Gaz de France – Berliner Investissement, C‑247/08, EU:C:2009:600, paragraph 36).
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