European Union – Freedom of movement. The Court of Justice of the European Union ruled that art 63 of the Treaty on the Functioning of the European Union should be interpreted as not precluding legislation of a member state under which an exemption from gift tax relating to certain properties that were protected on account of their forming part of the national cultural and historical heritage was limited to those properties situated in the territory of that member state, provided that that exemption was not excluded in the case of properties that could form part of the cultural and historical heritage of that member state despite being located in the territory of another state.