42In the present case, it is apparent from the evidence submitted to the Court that the Federal Republic of Germany chose to exercise its power of taxation over all dividends from ‘free-float’ shares, whether those dividends are paid to resident companies or to companies established in other Member States. Those two categories of company are, for that reason alone, in a comparable situation as regards the risk of economic double taxation or of a series of charges to tax on those dividends. They must therefore be subject to equivalent treatment (see, to that effect, judgment of 20 October 2011, Commission v Germany, C‑248/09, EU:C:2011:670, paragraph 58 and the case-law cited).