24Against that background, it should also be pointed out that the Court has previously held that a restriction on freedom of establishment arises in the case of national legislation under which unusual or gratuitous advantages granted by a resident company to a company with which it has a relationship of interdependence are added to the former company’s own profits only if the recipient company is established in another Member State (see, to that effect, judgment of 21 January 2010, SGI, C‑311/08, EU:C:2010:26, paragraphs 42 to 45).
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