29It is apparent from the case-law that the tax treatment of succession, which consists of the transfer to one or more persons of the estate left by a deceased person, that is to say, a transfer to the heirs of the ownership of the various assets, rights and items of which that estate is composed, falls within the TFEU provisions on the movement of capital, in particular Article 63 TFEU, except in cases where the constituent elements are confined within a single Member State (see, to that effect, judgments of 23 February 2006, van Hilten-van der Heijden, C‑513/03, EU:C:2006:131, paragraph 41; of 21 December 2021, Finanzamt V (Inheritance – Partial allowance and deduction of reserved portions), C‑394/20, EU:C:2021:1044, paragraph 29; and of 12 October 2023, BA (Inheritance – Public housing policy in the European Union), C‑670/21, EU:C:2023:763, paragraph 38).