Judgment_paragraph 45 · XX v Inspecteur van de Belastingdienst (C-782/22)

45It follows from the Court’s case-law, first, that the comparability or otherwise of a cross-border situation with a domestic situation must be examined having regard to the objective pursued by the national legislation at issue and to the purpose and content of that legislation, and, second, that only the relevant distinguishing criteria established by that legislation must be taken into account for the purpose of assessing whether the difference in treatment resulting from such legislation reflects a difference in objective situation (see, to that effect, judgment of 29 July 2024, Keva and Others, C‑39/23, EU:C:2024:648, paragraph 51 and the case-law cited).

XX v Inspecteur van de Belastingdienst (C-782/22)

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