Case C-284/09: Judgment of the Court (First Chamber) of 20 October 2011 — European Commission v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Free movement of capital — Article 56 EC and Article 40 of the Agreement on the European Economic Area — Taxation of dividends — Dividends distributed to companies established in national territory and to companies established in another Member State or a State of the European Economic Area — Different treatment)