26It follows that the conditions of entitlement to a tax advantage must apply without discrimination between persons entitled under Community officials and other taxpayers (see, to that effect, Case 7/74 Brouerius van Nidek v Inspecteur der Registratie en Successie [1974] ECR 757, paragraph 14). To the extent that officials satisfy the conditions laid down by national legislation, they must be able to enjoy the tax advantages prescribed in that legislation; consequently, Article 13 of the Protocol precludes the refusal of the right to such an advantage merely on the ground of classification as an official who is not subject to personal tax (Commission v Belgium, cited above, paragraph 12).
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