46As regards whether the situations at issue are objectively comparable, 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 (see, to that effect, judgments of 25 February 2010 in X Holding, C‑337/08, EU:C:2010:89, paragraph 22, and 6 September 2012 in Philips Electronics UK, C‑18/11, EU:C:2012:532, paragraph 17).
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