39Such disadvantageous treatment may discourage, on the one hand, non-resident UCIs from investing in Portuguese companies and, on the other hand, investors resident in Portugal from acquiring shares in non-resident UCIs and, consequently, amounts to a restriction of the free movement of capital, prohibited, in principle, by Article 63 TFEU (see, by analogy, judgment of 21 June 2018, Fidelity Funds and Others, C‑480/16, EU:C:2018:480, paragraphs 44 and 45 and the case-law cited).
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