73In the third place, as the Advocate General observed in points 90 and 91 of his Opinion, the objective of limiting systemic risks on the real estate market can constitute an overriding reason in the public interest. However, in order for a restriction on the free movement of capital to be justified by the need to limit systemic risks on the real estate market, the national legislation conferring a tax advantage solely on closed-ended real estate funds must be suitable for securing the attainment of the objective relied upon and must not go beyond what is necessary to attain it, which it is for the referring court to ascertain.
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