40Article 63(1) TFEU generally prohibits restrictions on movements of capital between Member States. The measures prohibited by that provision as restrictions on the movement of capital include those which are liable to dissuade non-residents from making investments in a Member State or to dissuade residents of that Member State from making investments in other States (judgments of 27 April 2023, L Fund, C‑537/20, EU:C:2023:339, paragraph 42 and the case-law cited, and of 18 January 2024, JD (Residence requirement), C‑562/22, EU:C:2024:55, paragraph 34 and the case-law cited).
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