Judgment of the Court of Justice in the case X.

Article 49 TFEU must be interpreted as not precluding legislation of a Member State under which, on the ground of protection of the national cultural and historical heritage, costs relating to listed historic buildings may be deducted solely by owners of historic buildings situated in its territory, provided that that possibility is available to owners of historic buildings which may form part of the cultural and historical heritage of that Member State despite being located in the territory of another Member State.



Informatiesoort: Nieuws

Rubriek: Inkomstenbelasting, Europees belastingrecht

H&I: Previews


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