Etableringsfriheden skal således sikre national behandling i værtsmedlemsstaten ved at forbyde enhver forskelsbehandling på grundlag af selskabernes hjemsted (jf. bl.a. i denne retning dommen i sagen Test Claimants in Class IV of the ACT Group Litigation, præmis 43 og den deri nævnte retspraksis).
Freedom of establishment thus aims to guarantee the benefit of national treatment in the host Member State, by prohibiting any discrimination based on the place in which companies have their seat (see, inter alia, to that effect, Test Claimants in Class IV of the ACT Group Litigation, paragraph 43 and the caselaw cited therein).