23As regards the second aspect of the request for a preliminary ruling, it must be recalled that the Court has already held, in relation to the deduction of business expenses which have a direct connection to the activity pursued, that resident providers and non-resident providers are in a comparable situation (see, to that effect, judgments of 12 June 2003 in Gerritse, C‑234/01, EU:C:2003:340, paragraph 27; 6 July 2006 in Conijn, C‑346/04, EU:C:2006:445, paragraph 20; and 15 February 2007 in Centro Equestre da Lezíria Grande, C‑345/04, EU:C:2007:96, paragraph 23).
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