Judgment_paragraph 36 · Real Vida Seguros SA v Autoridade Tributária e Aduaneira (C-449/20)

36In so far as such an objective is, as is clear from the considerations set out in paragraphs 22 and 23 of the present judgment, necessarily and closely linked to the promotion of domestic investments, to accept that an investment in shares listed on the Portuguese stock exchange places taxpayers in a situation which differs from that of taxpayers who have invested in shares listed on foreign stock exchanges, when Article 63(1) TFEU specifically prohibits restrictions on cross-border movements of capital, would be to deprive that provision of its content (see, by analogy, judgment of 26 February 2019, X (Controlled companies established in third countries), C‑135/17, EU:C:2019:136, paragraph 68).