30In that connection, the Republic of Hungary relies on the Court’s case-law, and in particular Case C-279/93 Schumacker [1995] ECR I-225, paragraph 34, and Case C-376/03 D. [2005] ECR I-5821, which state that, as regards the taxation of income and of assets, the situations of residents and of non-residents are not, as a rule, comparable and that the fact that a Member State does not grant to a non-resident certain tax benefits which it grants to residents is not, as a rule, discriminatory. In addition, the Republic of Hungary cites in support of its argument the judgment in Case C-512/03 Blanckaert [2005] ECR I-7685, stating that the contested provisions in Blanckaert and in the present case are similar.
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