72However, by merely relying on, without further clarification, the potential risk that, in a situation such as that at issue in the main proceedings, expenses borne from dividends may be deducted a second time in the State of residence of the company receiving them, without establishing how that risk was not prevented by the implementation of the provisions of Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums (OJ 1977 L 336, p. 15), as amended by Council Directive 2004/106/EC of 16 November 2004 (OJ 2004 L 359, p. 30), in force during the period at issue in the main proceedings, the German Government does not make it possible for the Court to assess the scope of that argument (see, to that effect, judgments of 24 February 2015, Grünewald, C‑559/13, EU:C:2015:109, paragraph 52, and of 13 July 2016, Brisal and KBC Finance Ireland, C‑18/15, EU:C:2016:549, paragraph 38).