35It is therefore necessary to distinguish between unequal treatment that is permitted under Article 65(1)(a) TFEU and arbitrary discrimination that is prohibited under Article 65(3) TFEU. In that respect, it follows from the case-law of the Court that, in order for national tax provisions, such as Articles 43(2) and 72(1) of the CIRS, to be regarded as compatible with the Treaty provisions on the free movement of capital, the difference in treatment must either relate to situations which are not objectively comparable or be justified by an overriding reason relating to the public interest (see, to that effect, judgment of 11 October 2007, Hollmann, C‑443/06, EU:C:2007:600, paragraphs 44 and 45 and the case-law cited).
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