55In the circumstances of the present case, the Commission concludes that Mr Barbier's estate was affected by the fact that he made use of the freedom to establish himself, in an employed or self-employed capacity, in another Member State. The fact that the tax measure at issue in the main proceedings was adopted by the Member State of origin is irrelevant (see Case C-264/96 ICI [1998] ECR I-4695, paragraph 21, and Case C-378/97 Wijsenbeek [1999] ECR I-6207, paragraph 21).
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