15Given that the questions referred concern both the provisions of the Parent-Subsidiary Directive and those of the Treaty and that, according to settled case-law, any national measure in an area which has been the subject of exhaustive harmonisation at the level of the European Union must be assessed in the light of the provisions of that harmonising measure, and not in the light of the provisions of primary law (judgment of 8 March 2017, Euro Park Service, C‑14/16, EU:C:2017:177, paragraph 19 and the case-law cited), it is necessary to determine first of all whether Article 1(2) of the Parent-Subsidiary Directive carries out such harmonisation.
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