93With regard more specifically to the alleged infringement of the principle of equal treatment, it should be pointed out that the general principle of equal treatment requires that comparable situations must not be treated differently and different situations must not be treated in the same way unless such treatment is objectively justified. Furthermore, a breach of the principle of equal treatment as a result of different treatment presumes that the situations concerned are comparable, having regard to all the elements which characterise them. The elements which characterise different situations, and hence their comparability, must in particular be determined and assessed in the light of the subject-matter and purpose of the European Union act which makes the distinction in question. The principles and objectives of the field to which the act relates must also be taken into account (see, to that effect, Case C-127/07 Arcelor Atlantique and Lorraine and Others [2008] ECR I-9895, paragraphs 23, 25 and 26, and the case-law cited, and Case C-176/09 Luxembourg v Parliament and Council [2011] ECR I-3727, paragraphs 31 and 32).
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