26 In the case of gifts, it follows from that case-law that the measures prohibited by Article 56(1) EC as being restrictions on the movement of capital include those whose effect is to reduce the value of a gift by a resident of a Member State other than that in which the property concerned is located and which taxes the gift of that property (see, by analogy, van Hilten-van der Heijden, paragraph 44; Jäger, paragraph 31; Eckelkamp and Others, paragraph 44; Arens-Sikken, paragraph 37; and Block, paragraph 24).
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