29First, it must be ascertained whether the situations at issue are objectively comparable. For that purpose, it must be recalled that the comparability of a cross-border situation with an internal situation must be examined having regard to the aim pursued by the national provisions at issue (judgment of 6 October 2015, Finanzamt Linz, C‑66/14, EU:C:2015:661, paragraph 31 and the case-law cited).
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