26Lastly, it should be borne in mind that, in order to establish whether discrimination exists, the comparability of a cross-border situation with an internal situation within a Member State must be examined having regard to the aim pursued by the national provisions at issue (judgment of 26 February 2019, X (Controlled companies established in third countries), C‑135/17, EU:C:2019:136, paragraph 64 and the case-law cited).
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