Judgment_paragraph 33 · A Oy (C-123/11)

33For such a difference in treatment to be compatible with the provisions of the FEU Treaty on freedom of establishment, it must relate to situations which are not objectively comparable or be justified by an overriding reason in the public interest (see, by analogy with the free movement of capital, Case C-446/04 Test Claimants in the FII Group Litigation [2006] ECR I-11753, paragraph 167). According to the Court’s case-law, the comparability of a cross-border situation with an internal one must be examined having regard to the aim pursued by the national provisions at issue (see, by analogy, Case C-231/05 Oy AA [2007] ECR I-6373, paragraphs 36 to 38).