22In order for such a restriction to be deemed to be compatible with the Treaty provisions on the free movement of capital, it is, in particular, necessary that the difference in treatment relate to situations which are not objectively comparable, such comparability being required to be assessed on the basis of the object and content of the national provisions at issue in the main proceedings (see judgment in X Holding, C‑337/08, EU:C:2010:89, paragraphs 20 and 22).
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