25With regard to the requirement relating to comparable situations, it must be pointed out that, on the one hand, it is required not that the situations be identical, but only that they be comparable and, on the other hand, the assessment of that comparability must be carried out not in a global and abstract manner, but in a specific and concrete manner in the light of the benefit concerned (judgment of 12 December 2013, Hay, C‑267/12, EU:C:2013:823, paragraph 33 and the case-law cited).
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