69Furthermore, the principle of a single estate is not absolute, as the Advocate General observes, in essence, in point 79 of his Opinion. Regulation No 650/2012 refers to the situation in which the authorities of several Member States are involved in the same succession. It is apparent from Article 13 of that regulation that, where the heirs or legatees habitually reside in a Member State other than that in which the succession is or will be dealt with, that regulation allows the authorities of their Member State of their habitual residence to receive declarations relating to the succession. That is consistent with the objective of that regulation, which seeks to simplify the lives of heirs and legatees, as is apparent from recital 32 of that same regulation.
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