29The tax levied on inheritances, which consist of the transfer to one or more persons of assets left by a deceased person, falls within the scope of the FEU Treaty provisions on the movement of capital, save where their constituent elements are confined to a single Member State (judgment of 26 May 2016, Commission v Greece, C‑244/15, EU:C:2016:359, paragraph 25 and the case-law cited).
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