Arnoud Gerritse v Finanzamt Neukolln-Nord: ECJ 12 Jun 2003

ECJ Income tax – Nonresidents – Article 59 of the EC Treaty (now, after amendment, Article 49 EC) and Article 60 of the EC Treaty (now Article 50 EC) – Nontaxable threshold amount – Deduction of business expenses.

Citations:

C-234/01, [2003] EUECJ C-234/01

Links:

Bailii

Jurisdiction:

European

European, Income Tax

Updated: 07 June 2022; Ref: scu.183781