28Specifically, the Court has repeatedly held that the distinction between benefits excluded from the scope of Regulation No 1408/71 and those which fall within its scope is based essentially on the constituent elements of each particular benefit, in particular its purposes and the conditions on which it is granted, and not on whether a benefit is classified as a social security benefit by national legislation (see Case C-78/91 Hughes [1992] ECR I-4839, paragraph 14). Further, the Court has made it clear that characteristics which are purely formal must not be considered relevant criteria for the classification of benefits (See Case C-228/07 Petersen [2008] ECR I-6989, paragraph 21 and the case-law cited). Consequently, the fact that a benefit is governed by national tax law is not conclusive for the purpose of evaluating its constituent elements.
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