29First, the exclusion of a cash-flow advantage in a cross-border situation when it is granted in an equivalent situation on national territory constitutes a restriction on the free movement of capital (see, by analogy, judgments of 13 December 2005, Marks & Spencer, C‑446/03, EU:C:2005:763, paragraph 33, and of 12 July 2012, Commission v Spain, C‑269/09, EU:C:2012:439, paragraph 59).
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