45On that point it is sufficient to recall that the Court has consistently held that the rules regarding equal treatment forbid not only overt discrimination by reason of nationality but also all covert forms of discrimination which, by the application of other criteria of differentiation, lead in fact to the same result (see, inter alia, Case 152/73 Sotgiu [1974] ECR 153, paragraph 11; Commerzbank, paragraph 14, and Case C-103/08 Gottwald [2009] ECR I-9117, paragraph 27).
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