35It follows that the sole criterion capable of distinguishing between taxpayers making gifts to institutions whose seat is in Austria and those making gifts to corresponding institutions established in other Member States is in fact the place of establishment of the recipient of the gift. Such a criterion, by definition, cannot be a valid criterion for assessing the objective comparability of the situations or, consequently, for establishing an objective difference between them (see, by analogy, with respect to freedom to provide services, Case C-76/05 Schwarz and Gootjes-Schwarz [2007] ECR I-6849, paragraphs 72 and 73).
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