44In that regard, it follows from the case-law that the measures prohibited by Article 73b(1) of the Treaty, as being restrictions on the movement of capital, include those which are likely to discourage non-residents from making investments in a Member State or to discourage that Member State's residents to do so in other States or, in the case of inheritances, those whose effect is to reduce the value of the inheritance of a resident of a State other than the Member State in which the assets concerned are situated and which taxes the inheritance of those assets (see to that effect Case C-484/93 Svensson and Gustavsson [1995] ECR I-3955, paragraph 10; Trummer and Mayer, paragraph 26; Case C-439/97 Sandoz [1999] ECR I-7041, paragraph 19; and Barbier, paragraph 62).
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