38In that connection, it should be observed that, although it is for each Member State to organise its system for taxing distributed profits and to define, in that context, the tax base which applies to the shareholder receiving the dividends, it is settled case-law that Member States must nevertheless exercise their fiscal autonomy in accordance with the requirements of EU law, in particular those imposed by the provisions of the FEU Treaty on the free movement of capital, which requires that the tax system be designed to be non-discriminatory (see, to that effect, judgment of 30 January 2020, Köln-Aktienfonds Deka, C‑156/17, EU:C:2020:51, paragraphs 42 and 45 and the case-law cited).
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