46According to settled case-law, a breach of the principle of equal treatment as a result of different treatment presupposes that the situations concerned are comparable, having regard to all the elements which characterise them. The elements which characterise various situations, and hence their comparability, must in particular be determined and assessed in the light of the subject matter of the provisions in question and of the aim they pursue, whilst account must be taken for that purpose of the principles and objectives of the field to which the measure at issue relates (judgments of 26 September 2013, IBV & Cie, C‑195/12, EU:C:2013:598 paragraphs 51 and 52, and of 14 June 2017, Compass Contract Services, C‑38/16, EU:C:2017:454, paragraph 25 and the case-law cited).