34Furthermore, on the assumption that the legislation at issue in the main proceedings has the effect of prohibiting, impeding or rendering less attractive the activities of a UCI established in a Member State other than the Portuguese Republic, where it lawfully provides similar services, such effects are the unavoidable consequence of the tax treatment of the dividends paid to that non-resident undertaking and do not justify a separate examination of the questions referred for a preliminary ruling in the light of the freedom to provide services. That freedom appears here to be secondary to the free movement of capital and may be considered together with it (see, by analogy, judgment of 21 June 2018, Fidelity Funds and Others, C‑480/16, EU:C:2018:480, paragraph 37).
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