In 2008 the Austrian Supreme Administrative Court stated that exempting nationally sourced portfolio dividends, as opposed to dividends received from non-resident companies, from economic double taxation infringes the free movement of capital. Therefore, EU law requires granting a relief when foreign-sourced dividends are received by applying the credit method, which leads to a smaller impact on domestic law than an exemption. However, it is discussed controversially whether exemption and credit method really guarantee an equal treatment, for it seems to be almost impossible to obtain all evidence necessary to benefit from a tax credit. Recently, Advocate General Kokott has presented her opinion in the case of Haribo and Österreichische Salinen AG, giving some interesting insights into these problems.