47For an argument based on such a justification to succeed, a direct link must be established between the tax advantage concerned and the offsetting of that advantage by a particular tax levy (see Case C-347/04 Rewe Zentralfinanz [2007] ECR I-2647, paragraph 62 and the case-law cited). There is no such direct link when it is a question, in particular, of different taxes or the tax treatment of different taxpayers (see, to that effect, Case C-168/01 Bosal [2003] ECR I-9409, paragraph 30, and Case C-253/09 Commission v Hungary [2011] ECR I-12391, paragraph 77).
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