31As regards the question of whether such a provision can be considered to constitute indirect discrimination, it should be noted that it is not only overt discrimination based on the location of the registered offices of companies that is forbidden, but also all covert forms of discrimination which, by the application of other criteria of differentiation, lead in fact to the same result (see, to that effect, judgment of 5 February 2014, Hervis Sport – és Divatkereskedelmi, C‑385/12, EU:C:2014:47, paragraph 30).
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