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(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)
REQUEST for a preliminary ruling under Article 267 TFEU from the Hoge Raad der Nederlanden (Netherlands), made by decision of 1 February 2013, received at the Court on 21 February 2013, in the proceedings
composed of R. Silva de Lapuerta, President of the Chamber, K. Lenaerts, Vice-President of the Court, acting as a Judge of the Second Chamber, J.-C. Bonichot (Rapporteur), A. Arabadjiev and J.L. da Cruz Vilaça, Judges,
– the Italian Government, by G. Palmieri, acting as Agent, and P. Gentili, avvocato dello Stato,
– the United Kingdom Government, by S. Brighouse, acting as Agent, and R. Hill, Barrister,
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