They are equally close to the equator.
Panama is north of the equator, but it is in the tropics. Panama City's location is at 8 degrees 58 minutes north and 79 degrees 32 minutes west.
The absolute location of Pompeii is 40.7500 degrees N, 14.4861 degrees E. Pompeii was a city located in the Italian region of Campania.
Brussels, Belgium
Lazio, Italy.
15.5 degrees north
The closest city to the equator in Gabon is Libreville. It is located approximately 0.34 degrees north of the equator, making it one of the cities closest to the equator in the country.
Caracas is located approximately 11 degrees north of the equator in the mountains of Venezuela.
The city closest to the coordinates 47 degrees north and 12 degrees east is Munich, Germany.
Dubai is a city in the UAE, United Arab Emirate which is at 23.5 degrees north (globe) and it is approximately 2800km from the equator.
90º
"45 degrees north" will be found north of the equator. Whether that's above or below it depends on both where your map was printed and how you're holding it.