60However, as the Advocate General observed, in essence, in points 53 and 54 of his Opinion, where a Member State provides for a tax advantage in favour of certain collective investment undertakings, the conditions under which that advantage is granted must not constitute a restriction on the free movement of capital (see, to that effect, judgment of 30 January 2020, Köln-Aktienfonds Deka, C‑156/17, EU:C:2020:51, paragraph 46).
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