16In order to determine whether pay-TV and free-to-air broadcasters are in a comparable situation, the comparability of two distinct situations must be assessed with regard to all the elements which characterise them and to the principles and objectives of the field to which the act relates (see, to that effect, Case C-176/09 Luxembourg v Parliament and Council [2011] ECR I-3727, paragraph 32 and the case-law cited).
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