Judgment_paragraph 49 · Proceedings brought by E (C-480/19)

49Secondly, it is clear from the Court’s case-law that the comparability of a cross-border situation with an internal one must be examined having regard to the objective pursued by the national provisions at issue as well as their purpose and content, and that only the relevant distinguishing criteria established by the legislation in question must be taken into account in determining whether the difference in treatment resulting from that legislation reflects an objectively different situation (judgment of 21 June 2018, Fidelity Funds and Others, C‑480/16, EU:C:2018:480, paragraphs 50 and 51 and the case-law cited).