31Furthermore, in accordance with the case-law of the Court, unfavourable tax treatment contrary to a fundamental freedom cannot be considered to be compatible with European Union law as a result of the existence of other advantages, even supposing that such advantages exist (see to that effect, Case C-35/98Verkooijen [2000] ECR I-4071, paragraph 61; Amurta, paragraph 75; and Dijkman and Dijkman-Lavaleije, paragraph 41).