Court of Justice 19 November 2009, Case C-540/07: Judgment of the Court (Second Chamber) of 19 November 2009 — Commission of the European Communities v Italian Republic (Failure of a Member State to fulfil obligations — Free movement of capital — Article 56 EC — Articles 31 and 40 of the EEA Agreement — Direct taxation — Withholding at source on outgoing dividends — Set-off at the place of establishment of the recipient of the dividend, pursuant to a convention for the avoidance of double taxation)

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