Judgment_paragraph 20 · Staatssecretaris van Economische Zaken and Staatssecretaris van Financiën v Q (C-133/13)

20The Court has already held, in relation to inheritance tax, that the fact that the grant of tax advantages is made subject to the condition that the asset transferred be situated in the national territory constitutes a restriction on the free movement of capital prohibited, in principle, by Article 63(1) TFEU (see judgment in Jäger, C‑256/06, EU:C:2008:20, paragraphs 28 to 35). Similarly, in the case of gifts, measures whose effect is to reduce the value of a gift by a resident of a Member State other than that in which the property concerned is located and which taxes the gift of that property also constitute such a restriction (see judgment in Mattner, EU:C:2010:216, paragraph 26).