34In the judgments of 17 July 2014, Nordea Bank Danmark (C‑48/13, EU:C:2014:2087), and of 17 December 2015, Timac Agro Deutschland (C‑388/14, EU:C:2015:829), the Court merely considered that there was no need for it to look at the purpose of the national provisions concerned, since they applied the same tax treatment to permanent establishments abroad and those in national territory. Where the legislature of a Member State treats those two categories of establishments in the same way for the purpose of taxing their profits, it recognises that, with regard to the detailed rules and conditions of that taxation, there is no objective difference between their situations which could justify a difference in treatment (see, to that effect, judgment of 28 January 1986, Commission v France, 270/83, EU:C:1986:37, paragraph 20).
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