42In that regard, the Hellenic Republic’s arguments set out in paragraphs 19 and 22 of the present judgment must also be rejected. It must be borne in mind that the reasons that may be invoked by a Member State by way of justification must be accompanied by an analysis of the appropriateness and proportionality of the restrictive measure adopted by that State and by specific evidence substantiating its arguments (judgment of 21 January 2016 in Commission v Cyprus, C‑515/14, EU:C:2016:30, paragraph 54 and the case-law cited). The Hellenic Republic has not substantiated the arguments on which it relied, nor has it demonstrated that it would be impossible to check that the non-resident heir meets the conditions in order to be granted the exemption at issue.
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