27However, in the light of the aim pursued by the national legislation at issue, a taxpayer proposing to make a gift of a ‘landgoed’ which includes a ‘country residence’ cannot be regarded as being in a situation that is objectively comparable to that of a taxpayer proposing, as in the main proceedings, to make a gift of a property situated in the territory of another Member State, even if that property includes historic buildings listed under the legislation applicable in the latter Member State. Since the tax advantage at issue in the main proceedings is intended to preserve the integrity of certain properties forming part of the national cultural and historical heritage, the resultant disadvantage for a taxpayer in the second of those two situations is thus inherent in the objective pursued by the Netherlands legislature.
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