38Where national legislation places on the same footing, for the purposes of taxing immovable property acquired by gift which is located in the Member State concerned, non-resident donees who have acquired the property from a non-resident donor, on the one hand, and non-resident or resident donees who have acquired it from a resident donor and resident donees who have acquired it from a non-resident donor, on the other, it cannot without infringing the requirements of European Union law treat those donees differently in connection with that tax as regards the application of an allowance against the taxable value of the immovable property. By treating gifts to those two classes of persons in the same way except in relation to the amount of the allowance the donee may benefit from, the national legislature accepted that there is no objective difference between them in regard to the detailed rules and conditions of charging gift tax which could justify a difference in treatment (see, by analogy, Eckelkamp and Others, paragraph 63, and Arens-Sikken, paragraph 57).
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