Distributing dividends across borders outside the scope of the Council Directive 2011/96/EU is often accompanied by the problem of double taxation in two respects: company profits may be subject to an economic double taxation and to a juridical double taxation. Following the CJEU, such disadvantages are not discriminating, for they arise from the parallel or multiple exercise of fiscal sovereignty. In the absence of any unifying or harmonising community measures, member states are not obligated to grant a concession to offset disadvantages resulting from a series of charges to tax. However, member states that have decided to grant such a concession have to exercise their fiscal power in accordance with union law. Recently, the CJEU has confirmed its view of double taxation in a very consistent way.