16According to settled case-law, the tax treatment of successions falls within the TFEU provisions on the movement of capital, except in cases where their constituent elements are confined within a single Member State (judgments of 17 January 2008, Jäger, C‑256/06, EU:C:2008:20, paragraph 25, and of 27 January 2009, Persche, C‑318/07, EU:C:2009:33, paragraph 27).
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