23The Court has stated that the decisive factor for the purposes of the application of Regulation No 1408/71 is that there must be a direct and sufficiently relevant link between the provision in question and the legislation governing the branches of social security listed in Article 4 of Regulation No 1408/71 (judgments in Rheinhold & Mahla, EU:C:1995:144, paragraph 23; Commission v France, EU:C:2000:84, paragraph 35; and Commission v France, EU:C:2000:85, paragraph 33).
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