Judgment_paragraph 29 · NO v Autoridade Tributária e Aduaneira (C-472/22)

29According to the Court’s case-law, the comparability of a cross-border situation with an internal situation within a Member State must be examined having regard to the aim pursued by the national provisions at issue as well as their purpose and content. Only the relevant distinguishing criteria laid down by the legislation in question must be taken into account in determining whether the difference in treatment resulting from that legislation reflects an objectively different situation (judgment of 16 December 2021, UBS Real Estate, C‑478/19 and C‑479/19, EU:C:2021:1015, paragraphs 47 and 48 and the case-law cited).

NO v Autoridade Tributária e Aduaneira (C-472/22)

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