32However, the Court has repeatedly held that unfavourable tax treatment contrary to a fundamental freedom cannot be regarded as compatible with EU law because of the potential existence of other advantages (see, to that effect, judgments of 1 July 2010 in Dijkman and Dijkman-Lavaleije, C‑233/09, EU:C:2010:397, paragraph 41, and 18 October 2012 in X, C‑498/10, EU:C:2012:635, paragraph 31).
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