*Staatssecretaris van Financien v X

European Union – Freedom of establishment. The Court of Justice of the European Union ruled that art 49 of the Treaty on the Functioning of the European Union should 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 could be deducted solely by owners of historic buildings situated in its territory, provided that that possibility was available to owners of historic buildings which could form part of the cultural and historical heritage of that member state despite being located in the territory of another member state.