13A legislative provision such as the one at issue in the main proceedings has the effect of discouraging nationals of the Member State concerned from investing their capital in companies which have their seat in another Member State (see, by way of analogy, Verkooijen, paragraph 34). The title itself of the Law of 22 December 1993 shows that its purpose is ‘the promotion of investment in the interest of economic development’, and it is clear from the legislative background to Article 129c of the Income Tax Law, which was referred to both by Mr and Mrs Weidert-Paulus and by the Commission of the European Communities without challenge by the Luxembourg Government, that the provision in question has the direct object of promoting investment in companies having their seat in Luxembourg.
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