24In the second place, regarding the principle of equal treatment, the Court has held that, although infringement of the principle of fiscal neutrality — which is the reflection, in matters relating to VAT, of the principle of equal treatment — may be envisaged only as between competing traders, infringement of the general principle of equal treatment may be established, in matters relating to tax, by other kinds of discrimination which affect traders who are not necessarily in competition with each other but who are nevertheless in a similar situation in other respects (see, to that effect, judgment of 10 April 2008, Marks & Spencer, C‑309/06, EU:C:2008:211, paragraph 49).
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