99According to the Court’s settled case-law, the comparable nature of different situations is assessed in the light of all the elements that characterise them. Those elements must, in particular, be determined and assessed in the light of the subject matter and purpose of the act making the distinction in question. In addition, the principles and objectives of the field to which the act relates must also be taken into consideration (see, to that effect, judgments of 18 July 2013, Sky Italia, C‑234/12, EU:C:2013:496, paragraph 16, and of 30 January 2019, Planta Tabak, C‑220/17, EU:C:2019:76, paragraph 37 and the case-law cited).
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