51Similarly, in the case which gave rise to the judgment of 2 June 2016, Pensioenfonds Metaal en Techniek (C‑252/14, EU:C:2016:402), the Court held that the different treatment of the taxation of dividends paid to pension funds according to their status as resident or non-resident, resulting from the application to those respective funds of two different methods of taxation, was justified by the difference in situation between those two categories of taxpayers in the light of the objective pursued by the national legislation at issue in that case, and its purpose and content.
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