40However, the Court has held, in relation to expenses, such as business expenses which are directly linked to an activity which has generated taxable income in a Member State, that residents and non-residents of that State are in a comparable situation, with the result that legislation of that State which denies non-residents, in matters of taxation, the right to deduct such expenses, while, on the other hand, allowing residents to do so, risks operating mainly to the detriment of nationals of other Member States and therefore constitutes indirect discrimination on grounds of nationality (see Gerritse, paragraphs 27 and 28; Case C-346/04 Conijn [2006] ECR I-6137, paragraph 20; Case C-290/04 FKP Scorpio Konzertproduktionen [2006] ECR I-9461, paragraph 49; Case C-345/04 Centro Equestre da Lezíria Grande [2007] ECR I-1425, paragraph 23; Case C-11/07 Eckelkamp and Others [2008] ECR I-6845, paragraph 50; and Case C-43/07 Arens-Sikken [2008] ECR I-6887, paragraph 44).
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