Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.