23It is apparent from settled case-law that, as regards inheritances, the measures which Article 56(1) EC prohibits as being restrictions on the movement of capital include those whose effect is to reduce the value of the inheritance of a resident of a State other than the State in which the assets concerned are situated and which taxes the inheritance of those assets (see, inter alia, Barbier, paragraph 62; Case C-11/07 Eckelkamp and Others [2008] ECR I-6845, paragraph 44; Case C-43/07 Arens-Sikken [2008] ECR I-6887, paragraph 37; and Missionswerk Werner Heukelbach, paragraph 22).
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