What is the standard of review for a motion for judgment on a complaint de novo?

"The standard of review for a motion for judgment on the pleadings is the same as that for a general demurrer: We treat the pleadings as admitting all of the material facts properly pleaded, but not any contentions, deductions or conclusions of fact or law contained therein. We may also consider matters subject to judicial notice. We review the complaint de novo to determine whether it alleges facts sufficient to state a cause of action under any theory." (Dunn v. County of Santa Barbara (2006) 135 Cal.App.4th 1281, 1298.)