38Furthermore, it must be added that, regarding de facto technical regulations within the meaning of Article 1(1)(f)(iii) of Directive 2015/1535, the Court has previously held that tax legislation, which is not accompanied by any technical specification or any other requirement with which it is purportedly intended to ensure compliance, cannot be described as a ‘de facto technical regulation’ (see, to that effect, judgment of 11 June 2015, Berlington Hungary and Others, C‑98/14, EU:C:2015:386, paragraph 97).
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