32On this point, it should be recalled that, according to the case-law of the Court, the comparability of a cross-border situation with an internal situation must be examined having regard to the aim pursued by the national provisions at issue (judgments of 18 July 2007, Oy AA, C‑231/05, EU:C:2007:439, paragraph 38; of 25 February 2010, X Holding, C‑337/08, EU:C:2010:89, paragraph 22; and of 12 June 2014, SCA Group Holding and Others, C‑39/13 to C‑41/13, EU:C:2014:1758, paragraph 28).
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