162Next, the Court has ruled that freedom of establishment extends to a situation in which a company formed in accordance with the legislation of one Member State, where it has its registered office, wishes to set up a branch in another Member State, even where that company was formed, in the first Member State, solely for the purpose of establishing itself in the second, where its main, or indeed entire, business is to be conducted (judgment of 25 October 2017, Polbud – Wykonawstwo, C‑106/16, EU:C:2017:804, paragraph 38).
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