25It follows from the Court’s case-law on inheritance that national provisions which determine the value of immovable property for the purposes of calculating the amount of tax payable when it is acquired as a gift not only may be capable of discouraging the purchase of immovable property in the Member State concerned but may also have the effect of reducing the value of a gift by a resident of a Member State other than that in which the property is located (see, to that effect, Jäger, paragraph 30; Eckelkamp and Others, paragraph 43; and Arens-Sikken, paragraph 36).
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