Case C-572/20: Judgment of the Court (Fourth Chamber) of 16 June 2022 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — ACC Silicones Ltd v Bundeszentralamt für Steuern (Reference for a preliminary ruling — Free movement of capital — Dividends from ‘free-float’ shares — Reimbursement of tax on income from capital paid by a non-resident company — Conditions — Free movement of capital — Principle of proportionality)