Court of Justice 4 September 2014, C‑87/13 (Staatssecretaris van Financiën v X.)

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European Union · · · Cited by 2 · 04-09-2014

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 4 September 2014 ( 1 ) Case C‑87/13 Staatssecretaris van Financiën v X (Request for a preliminary ruling from the Hoge Raad der Nederlanden (Kingdom of the Netherlands)) ‛Tax legislation — Freedom of establishment — National income tax — Higher deduction for maintenance expenditure in the case of an owner-occupied historic building on national

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