35In that regard, it is clear from the case-law of the Court that, in order for national tax legislation which, for the purposes of calculating inheritance tax, discriminates between residents and non-residents to be capable of being regarded as compatible with the FEU Treaty provisions on the free movement of capital, that difference in treatment must relate to situations which are not objectively comparable or be justified by an overriding reason in the public interest. Such national legislation must be appropriate for securing the attainment of the objective pursued and must not go beyond what is necessary in order to attain it (see, to that effect, judgments of 17 October 2013 in Welte, C‑181/12, EU:C:2013:662, paragraph 44 and the case-law cited, of 3 April 2014 in Commission v Spain, C‑428/12, not published, EU:C:2014:218, paragraph 34, and of 4 September 2014 in Commission v Germany, C‑211/13, not published, EU:C:2014:2148, paragraph 47). Furthermore, national legislation will be appropriate for guaranteeing attainment of the objective pursued only if it genuinely reflects a concern to attain it in a consistent and systematic manner (judgment of 4 September 2014 in API and Others, C‑184/13 to C‑187/13, C‑194/13, C‑195/13 and C‑208/13, EU:C:2014:2147, paragraph 53 and the case-law cited).
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