82However, that case-law cannot be transposed in its entirety to movements of capital between Member States and non-member States, since such movements take place in a different legal context (A, paragraph 60; Case C-540/07 Commission v Italy [2009] ECR I-10983, paragraph 69; Case C-72/09 Établissements Rimbaud [2010] ECR I-10659, paragraph 40; and Haribo Lakritzen Hans Riegel and Österreichische Salinen, paragraph 65).
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