20The comparability of different situations must be assessed having regard to all the elements which characterise them. Those elements must, in particular, be determined and assessed in the light of the subject matter and purpose of the EU act which makes the distinction in question. The principles and objectives of the field to which the act relates must also be taken into account (see, inter alia, judgments of 6 June 2019, P.M. and Others, C‑264/18, EU:C:2019:472, paragraph 29 and the case-law cited, and of 19 December 2019, HK v Commission, C‑460/18 P, EU:C:2019:1119, paragraph 67).
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