27In particular, a difference in treatment, where it leads to less favourable treatment of the income of a resident of a Member State originating in another Member State in comparison with the treatment of income originating in the first Member State, is liable to dissuade such a resident from investing his or her capital in another Member State (see, to that effect, judgments of 10 February 2011, Haribo Lakritzen Hans Riegel and Österreichische Salinen, C‑436/08 and C‑437/08, EU:C:2011:61, paragraph 80; of 24 November 2016, SECIL, C‑464/14, EU:C:2016:896, paragraph 50; and of 20 September 2018, EV, C‑685/16, EU:C:2018:743, paragraph 63).
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