Judgment_paragraph 56 · Köln-Aktienfonds Deka v Staatssecretaris van Financiën (C-156/17)

56That is the case where national legislation which applies without distinction to resident and non-resident operators reserves a tax advantage in situations in which an operator complies with conditions or obligations which are, by their nature or in fact, specific to the national market, in such a way that only operators present on the national market are capable of complying with those conditions or obligations, and non-resident operators which are comparable do not generally comply with those conditions or obligations (see, to that effect, judgments of 9 October 2014, van Caster, C‑326/12, EU:C:2014:2269, paragraphs 36 and 37, and of 8 June 2017, Van der Weegen and Others, C‑580/15, EU:C:2017:429, paragraph 29).