55However, according to settled case-law, in order for such a justification to be accepted, a direct link must be established between the tax advantage concerned and the offsetting of that advantage by a particular tax levy (see, to that effect, judgments of 12 June 2018, Bevola and Jens W. Trock, C‑650/16, EU:C:2018:424, paragraph 45, and of 27 April 2023, L Fund, C‑537/20, EU:C:2023:339, paragraph 68 and the case-law cited).
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