26A distinction must therefore be made between the differences in treatment authorised under Article 65(1)(a) TFEU and the arbitrary discrimination prohibited under Article 65(3) TFEU. In that regard, the case-law of the Court makes it clear that, in order for national tax rules which, for the purposes of calculating inheritance or gift tax, distinguish between residents and non-residents, or between assets located within the national territory and those located outside that territory, to be able to be regarded as being compatible with the Treaty provisions on the free movement of capital, the difference in treatment must relate to situations which are not objectively comparable or must be justifiable by overriding reasons in the public interest (judgment of 3 September 2014 in Commission v Spain, C‑127/12, not published, EU:C:2014:2130, paragraph 73 and the case-law cited).
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