37The Court has already held that the tax treatment of gifts, whether they are gifts of money, immovable property or movable property, falls under the provisions of the Treaty on the movement of capital, except where their constituent elements are confined within a single Member State (see, to that effect, judgments in Persche, C‑318/07, EU:C:2009:33, paragraph 27; Mattner, C‑510/08, EU:C:2010:216, paragraph 20; and Q, C‑133/13, EU:C:2014:2460, paragraph 18).
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