20However, a difference in treatment deriving from the tax legislation of a Member State to the detriment of companies making use of their freedom of establishment does not constitute a restriction of that freedom if it concerns situations which are not objectively comparable, or if it is justified by an overriding reason in the public interest proportionate to that objective (see to that effect, judgment of 25 February 2010, X Holding, C‑337/08, EU:C:2010:89, paragraph 20).
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