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Court of Justice of the European Union · Judgment

C‑87/13Staatssecretaris van Financiën v X

Decided
2014-12-18
ECLI
ECLI:EU:C:2014:2459
CELEX
62013CJ0087
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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