87In the first place, the Court considers it appropriate to examine whether the ECB’s conduct complained of constitutes a breach of the principle of equal treatment, as enshrined in Articles 20 and 21 of the Charter of Fundamental Rights (judgment of 18 July 2013 in Sky Italia, C‑234/12, ECR, EU:C:2013:496, paragraph 15), which the ECB, as an EU institution, is required to observe as a superior rule of EU law protecting individuals. The general principle of equal treatment requires that comparable situations are not treated differently and that different situations are not treated in the same way unless such treatment is objectively justified. The comparability of different situations must be assessed with regard to all the elements which characterise them. Those elements must in particular be determined and assessed in the light of the subject-matter and purpose of the European Union act which makes the distinction in question. The principles and objectives of the field to which the act relates must also be taken into account (see judgments of 16 December 2008 in Arcelor Atlantique and Lorraine and Others, C‑127/07, ECR, EU:C:2008:728, paragraphs 23, 25 and 26 and the case-law cited, and of 12 May 2011 in Luxembourg v Parliament and Council, C‑176/09, ECR, EU:C:2011:290, paragraphs 31 and 32 and the case-law cited).
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