Judgment of the Court (Fifth Chamber) of 12 June 2003. # Arnoud Gerritse v Finanzamt Neukölln-Nord. # Reference for a preliminary ruling: Finanzgericht Berlin - Germany. # 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. # Case C-234/01.

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Official record CELEX 62001CJ0234 from European Union at Court of Justice of the European Union. Dated 12 June 2003. Status: decided.

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• Judgment of the Court (Fifth Chamber) of 12 June 2003. # Arnoud Gerritse v Finanzamt Neukölln-Nord. # Reference for a preliminary ruling: Finanzgericht Berlin - Germany. # 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. # Case C-234/01.

  judgment · EN · 12 June 2003

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• Решение на Съда (пети състав) от 12 юни 2003 г. # Arnoud Gerritse срещу Finanzamt Neukölln-Nord. # Искане за преюдициално заключение: Finanzgericht Berlin - Германия. # Дело C-234/01.

  judgment · BG · 12 June 2003

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• Sentenza tal-Qorti tal-Ġustizzja (il-Ħames Awla) tat-12 ta' Ġunju 2003. # Arnoud Gerritse vs Finanzamt Neukölln-Nord. # Talba għal deċiżjoni preliminari: Finanzgericht Berlin - il-Ġermanja. # Kawża C-234/01.

  judgment · MT · 12 June 2003

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• A Bíróság (ötödik tanács) június 12.-i ítélete: 2003. # Arnoud Gerritse kontra Finanzamt Neukölln-Nord. # Előzetes döntéshozatal iránti kérelem: Finanzgericht Berlin - Németország. # C-234/01. sz. ügy

  judgment · HU · 12 June 2003

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• Euroopa Kohtu otsus (viies koda), 12. juuni 2003. # Arnoud Gerritse versus Finanzamt Neukölln-Nord. # Eelotsusetaotlus: Finanzgericht Berlin - Saksamaa. # Kohtuasi C-234/01.

  judgment · ET · 12 June 2003

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• Tiesas spriedums (piektā palāta) 2003. gada 12.jūnijā. # Arnoud Gerritse pret Finanzamt Neukölln-Nord. # Lūgums sniegt prejudiciālu nolēmumu: Finanzgericht Berlin - Vācija. # Lieta C-234/01.

  judgment · LV · 12 June 2003

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• Rozsudok Súdneho dvora (piata komora) z 12. júna 2003. # Arnoud Gerritse proti Finanzamt Neukölln-Nord. # Návrh na začatie prejudiciálneho konania Finanzgericht Berlin - Nemecko. # Vec C-234/01.

  judgment · SK · 12 June 2003

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• Rozsudek Soudního dvora (pátého senátu) ze dne 12. června 2003. # Arnoud Gerritse proti Finanzamt Neukölln-Nord. # Žádost o rozhodnutí o předběžné otázce: Finanzgericht Berlin - Německo. # Věc C-234/01.

  judgment · CS · 12 June 2003

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• Yhteisöjen tuomioistuimen tuomio (viides jaosto) 12 päivänä kesäkuuta 2003. # Arnoud Gerritse vastaan Finanzamt Neukölln-Nord. # Ennakkoratkaisupyyntö: Finanzgericht Berlin - Saksa. # Tulovero - Ulkomailla asuvat henkilöt - EY:n perustamissopimuksen 59artikla (josta on muutettuna tullut EY49artikla) ja EY:n perustamissopimuksen 60artikla (josta on tullut EY50artikla) - Tulojen verottomuus tiettyyn enimmäismäärään asti - Liikekulujen vähentäminen. # Asia C-234/01.

  judgment · FI · 12 June 2003

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• Wyrok Trybunału (piąta izba) z dnia 12 czerwca 2003 r. # Arnoud Gerritse przeciwko Finanzamt Neukölln-Nord. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Finanzgericht Berlin - Niemcy. # Artykuł 59. # Sprawa C-234/01.

  judgment · PL · 12 June 2003

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• Sodba Sodišča (peti senat) z dne 12. junija 2003. # Arnoud Gerritse proti Finanzamt Neukölln-Nord. # Predlog za sprejetje predhodne odločbe: Finanzgericht Berlin - Nemčija. # Zadeva C-234/01.

  judgment · SL · 12 June 2003

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• Sentenza della Corte (Quinta Sezione) del 12 giugno 2003. # Arnoud Gerritse contro Finanzamt Neukölln-Nord. # Domanda di pronuncia pregiudiziale: Finanzgericht Berlin - Germania. # Imposta sul reddito - Non residenti - Artt. 59 del Trattato CE (divenuto, in seguito a modifica, art.49CE) e 60 del Trattato CE (divenuto art.50CE) - Quota di base non imponibile - Detrazione delle spese professionali. # Causa C-234/01.

  judgment · IT · 12 June 2003

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• 2003 m. birželio 12 d. Teisingumo Teismo (penktoji kolegija) sprendimas. # Arnoud Gerritse prieš Finanzamt Neukölln-Nord. # Prašymas priimti prejudicinį sprendimą: Finanzgericht Berlin - Vokietija. # Byla C-234/01.

  judgment · LT · 12 June 2003

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• Domstolens Dom (Femte Afdeling) af 12. juni 2003. # Arnoud Gerritse mod Finanzamt Neukölln-Nord. # Anmodning om præjudiciel afgørelse: Finanzgericht Berlin - Tyskland. # Indkomstskat - ikkehjemmehørende - EF-traktatens artikel 59 (efter ændring nu artikel 49 EF) og EF-traktatens artikel 60 (nu artikel 50 EF) - skattefrit bundfradrag - fradrag af erhvervsmæssige udgifter. # Sag C-234/01.

  judgment · DA · 12 June 2003

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• Hotărârea Curții (camera a cincea) din data de 12 iunie 2003. # Arnoud Gerritse împotriva Finanzamt Neukölln-Nord. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Finanzgericht Berlin - Germania. # Cauza C-234/01.

  judgment · RO · 12 June 2003

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• Acórdão do Tribunal (Quinta Secção) de 12 de Junho de 2003. # Arnoud Gerritse contra Finanzamt Neukölln-Nord. # Pedido de decisão prejudicial: Finanzgericht Berlin - Alemanha. # Imposto sobre o rendimento - Não residentes - Artigos 59.º do Tratado CE (que passou, após alteração, a artigo 49.ºCE) e 60.º do Tratado CE (actual artigo 50.ºCE) - Isenção de base - Dedução das despesas profissionais. # Processo C-234/01.

  judgment · PT · 12 June 2003

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• Urteil des Gerichtshofes (Fünfte Kammer) vom 12. Juni 2003. # Arnoud Gerritse gegen Finanzamt Neukölln-Nord. # Ersuchen um Vorabentscheidung: Finanzgericht Berlin - Deutschland. # Einkommensteuer - Gebietsfremde - Artikel 59 EGVertrag (nach Änderung jetzt Artikel 49 EG) und Artikel 60 EGVertrag (jetzt Artikel 50 EG) - Grundfreibetrag - Abzug der Betriebsausgaben. # Rechtssache C-234/01.

  judgment · DE · 12 June 2003

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• Domstolens dom (femte avdelningen) den 12 juni 2003. # Arnoud Gerritse mot Finanzamt Neukölln-Nord. # Begäran om förhandsavgörande: Finanzgericht Berlin - Tyskland. # Inkomstskatt - Personer som är bosatta utomlands - Artiklarna 59 i EG-fördraget (nu artikel 49 EG i ändrad lydelse) och 60 i EGfördraget (nuartikel50 EG) - Grundavdrag - Avdrag för kostnader för intäkternas förvärvande. # Mål C-234/01.

  judgment · SV · 12 June 2003

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• Arrêt de la Cour (cinquième chambre) du 12 juin 2003. # Arnoud Gerritse contre Finanzamt Neukölln-Nord. # Demande de décision préjudicielle: Finanzgericht Berlin - Allemagne. # Impôt sur le revenu - Non-résidents - Articles 59 du traité CE (devenu, après modification, article 49 CE) et 60 du traité CE (devenu article 50 CE) - Tranche de base non imposable - Déduction des frais professionnels. # Affaire C-234/01.

  judgment · FR · 12 June 2003

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• Sentencia del Tribunal de Justicia (Sala Quinta) de 12 de junio de 2003. # Arnoud Gerritse contra Finanzamt Neukölln-Nord. # Petición de decisión prejudicial: Finanzgericht Berlin - Alemania. # Impuesto sobre la renta - No residentes - Artículos 59 del Tratado CE (actualmente artículo 49CE, tras su modificación) y 60 del Tratado CE (actualmente artículo 50CE) - Mínimo exento - Deducción de gastos profesionales. # Asunto C-234/01.

  judgment · ES · 12 June 2003

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• Arrest van het Hof (Vijfde kamer) van 12 juni 2003. # Arnoud Gerritse tegen Finanzamt Neukölln-Nord. # Verzoek om een prejudiciële beslissing: Finanzgericht Berlin - Duitsland. # Inkomstenbelasting - Nietingezetenen - Artikelen59 EGVerdrag (thans, na wijziging, artikel49 EG) en 60 EGVerdrag (thans artikel50 EG) - Belastingvrije som - Aftrek van beroepskosten. # Zaak C-234/01.

  judgment · NL · 12 June 2003

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• Απόφαση του Δικαστηρίου (πέμπτο τμήμα) της 12ης Ιουνίου 2003. # Arnoud Gerritse κατά Finanzamt Neukölln-Nord. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Finanzgericht Berlin - Γερμανία. # Φόρος εισοδήματος - Μη κάτοικοι ημεδαπής - Άρθρα 59 της Συνθήκης Εό (νυν, κατόπιν τροποποιήσεως, άρθρο 49 Εό) και 60 της Συνθήκης Εό (νυν, κατόπιν τροποποιήσεως, άρθρο 50 Εό) - Βασικό αφορολόγητο ποσό - Αφαίρεση των επαγγελματικών εξόδων. # Υπόθεση C-234/01.

  judgment · EL · 12 June 2003

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