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Court of Justice of the European Union · Judgment

C-234/01Arnoud Gerritse v Finanzamt Neukölln-Nord

Decided
2003-06-12
ECLI
ECLI:EU:C:2003:340
CELEX
62001CJ0234
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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