46According to the principle of nondiscrimination which is enshrined in the second subparagraph of Article 40(3) of the Treaty and incorporates the prohibition of discrimination laid down in Article 6(1) of the Treaty, comparable situations must not be treated differently and different situations must not be treated in the same way unless such treatment is objectively justified (see the judgment in Case 106/83 Sermide v Cassa Conguaglio Zucchero [1984] ECR 4209, paragraph 28).
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