29Specifically, the less favourable treatment by a Member State of dividends paid to non-resident companies, compared with the treatment of dividends paid to resident companies, is liable to deter companies established in a State other than that Member State from pursuing investments in that same Member State and, consequently, amounts to a restriction of the free movement of capital, prohibited, in principle, under Article 63(1) TFEU (see, to that effect, judgments of 13 November 2019, College Pension Plan of British Columbia, C‑641/17, EU:C:2019:960, paragraph 49 and the case-law, and of 7 April 2022, Veronsaajien oikeudenvalvontayksikkö (Exemption of contractual investment funds), C‑342/20, EU:C:2022:276, paragraph 50).