If national legislation primarily affects the freedom of establishment and falls, in accordance with the case-law of the ECJ, within the scope only of the Treaty provisions concerning that freedom, such a national measure has restrictive effects on the free movement of capital, and such effects have to be seen as an unavoidable consequence of any restriction on the freedom of establishment and do not justify an independent examination of that measure in the light of Articles 56 EC to 58 EC. However, national legislation which makes the receipt of dividends liable to tax, where the rate depends on whether the source of those dividends is national or otherwise, irrespective of the extent of the holding which the shareholder has in the company making the distribution, may fall within the scope of both Article 43 EC on the freedom of establishment and Article 56 EC on the free movement of capital and does not preclude the application of the principle of the free movement of capital.