90As regards the administrative burden on the tax authorities of the Member States of taxation that would result from taxpayers being allowed the opportunity to provide the information to demonstrate that those conditions have been met, it should be noted that administrative disadvantages are not alone sufficient to justify a barrier to the free movement of capital (see, to that effect, judgment of 9 October 2014, van Caster, C‑326/12, EU:C:2014:2269, paragraph 56 and the case-law cited).
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