36According to the Court’s settled case-law, a tax measure which is liable to hinder the freedom of establishment enshrined in Article 43 EC is permissible only if it relates to situations which are not objectively comparable or if it can be justified by overriding reasons in the public interest recognised by EU law. It is further necessary, in such a case, that it is appropriate for ensuring the attainment of the objective in question and does not go beyond what is necessary to attain that objective (see, to that effect, judgments of 29 November 2011, National Grid Indus, C‑371/10, EU:C:2011:785, paragraph 42; of 17 December 2015, Timac Agro Deutschland, C‑388/14, EU:C:2015:829, paragraphs 26 and 29; of 21 December 2016, Masco Denmark and Damixa, C‑593/14, EU:C:2016:984, paragraph 28; and of 23 November 2017, A, C‑292/16, EU:C:2017:888, paragraph 28).
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