27In the present case, national provisions such as those at issue in the main proceedings, in so far as they provide that a gift of immovable property located in the Federal Republic of Germany qualifies for a smaller allowance against the taxable value where the donor and the donee reside in another Member State than would apply if one of them were resident in German territory, with the result that gifts in the first category are subject to gift tax that is higher than the tax payable on the second category of gifts, have the effect of restricting the movement of capital by reducing the value of a gift which includes such property (see, by analogy, Eckelkamp and Others, paragraph 45).
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