59Furthermore, in so far as the Portuguese Government’s argument relates to the alleged need to take account of the situation of the shareholders or unitholders, it is clear from the Court’s case-law that the comparability of a cross-border situation with a situation internal to the Member State concerned must be examined in the light of the objective pursued by the national provisions at issue (see, inter alia, judgment of 30 April 2020, Société Générale, C‑565/18, EU:C:2020:318, paragraph 26 and the case-law cited), and the subject matter and content of those provisions (see, inter alia, judgment of 2 June 2016, Pensioenfonds Metaal en Techniek, C‑252/14, EU:C:2016:402, paragraph 48 and the case-law cited).
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