41On this point, the Court has already held, in its case-law on the free movement of capital and inheritance tax, that a national of a Member State cannot be deprived of the possibility of relying on the provisions of the Treaty on the ground that he is profiting from tax advantages which are legally provided for by the rules in force in a Member State other than his State of residence (Case C-364/01 Barbier [2003] ECR I-15013, paragraph 71, and Eckelkamp and Others, paragraph 66).
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