Judgment of the Court (Second Chamber) of 18 December 2014 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v X

(Case C-87/13) (1)

((Reference for a preliminary ruling - Freedom of establishment - Tax legislation - Income tax - Non-resident taxpayer - Deductibility of costs relating to a historic building occupied by its owner - Costs not deductible in respect of a historic building solely on the ground that it is not listed in the State of taxation, whereas it is listed in the State of residence))

(2015/C 065/04)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: Staatssecretaris van Financiën

Respondent: X

Operative part of the judgment

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.

(1)  OJ C 141, 18.5.2013.