Court of Justice of the European Union · Order
C-431/01Philippe Mertens v Belgian State
- Decided
- 2002-09-12
- ECLI
- ECLI:EU:C:2002:492
- CELEX
- 62001CO0431
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Article 104(3) of the Rules of Procedure - Freedom of movement for persons - Tax legislation - Direct taxes - Deduction of business losses.
Interprets
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.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act