24It must thus be examined whether national legislation such as that at issue in the main proceedings constitutes a restriction on capital movements. In that regard, it follows from settled case-law that the measures prohibited by Article 56(1) EC, as 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 States residents to do so in other States (see, to that effect, Case C-513/03 Van Hilten-van der Heijden [2006] ECR I-1957, paragraph 44).
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