29The heirs point out that, by creating a situation where elements of an estate situated in the Netherlands and burdened by an obligation to transfer title are subject to different tax treatment according to whether the deceased resided in the Netherlands or abroad at the time of his death, Netherlands law is operating a covert form of discrimination on grounds of nationality (Case C-330/91 Commerzbank [1993] ECR I-4017, Case C-l/93 Halliburton Services [1994] ECR I-1137, and Case C-307/97 Saint-Gobain ZN [1999] ECR I-6161).
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