22It is also clear from the case-law of the Court that the tax treatment of inheritances falls, in principle, under Article 63 TFEU on the free movement of capital. Inheritances consisting in the transfer to one or more persons of assets left by a deceased person, falling under heading XI of Annex I to Directive 88/361, which is entitled ‘Personal capital movements’, are movements of capital for the purposes of Article 63 TFEU (see, inter alia, Case C-11/07 Eckelkamp and Others [2008] ECR I-6845, paragraph 39; Case C-43/07 Arens-Sikken [2008] ECR I-6887, paragraph 30; Case C-35/08 Busley and Cibrian Fernandez [2009] ECR I-9807, paragraph 18; and Case C-25/10 Missionswerk Werner Heukelbach [2011] ECR I-497, paragraph 16).
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