55According to the Court’s settled case-law, the principle of fiscal neutrality, which was intended by the EU legislature to reflect, in matters relating to VAT, the general principle of equal treatment, requires inter alia that different situations must not be treated in the same way unless such treatment is objectively justified (see, to that effect, judgment of 19 July 2012, Lietuvos geležinkeliai, C‑250/11, EU:C:2012:496, paragraphs 44 and 45 and the case-law cited).
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