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CELEX 62001CO0431

Order of the Court (First Chamber) of 12 September 2002. # Philippe Mertens v Belgian State. # Reference for a preliminary ruling: Cour d'appel de Mons - Belgium. # Article 104(3) of the Rules of Procedure - Freedom of movement for persons - Tax legislation - Direct taxes - Deduction of business losses. # Case C-431/01.

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12 September 2002

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Official record CELEX 62001CO0431 from European Union at Court of Justice of the European Union. Dated 12 September 2002. Status: decided.

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Order of the Court (First Chamber) of 12 September 2002. # Philippe Mertens v Belgian State. # Reference for a preliminary ruling: Cour d'appel de Mons - Belgium. # Article 104(3) of the Rules of Procedure - Freedom of movement for persons - Tax legislation - Direct taxes - Deduction of business losses. # Case C-431/01.

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  • Order of the Court (First Chamber) of 12 September 2002. # Philippe Mertens v Belgian State. # Reference for a preliminary ruling: Cour d'appel de Mons - Belgium. # Article 104(3) of the Rules of Procedure - Freedom of movement for persons - Tax legislation - Direct taxes - Deduction of business losses. # Case C-431/01.

    judgment · EN · 12 September 2002

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  • Tiesas rīkojums (pirmā palāta) 2002. gada 12.septembrī. # Philippe Mertens pret Beļģijas valsti. # Lūgums sniegt prejudiciālu nolēmumu: Cour d'appel de Mons - Beļģija. # Personu brīva pārvietošanās. # Lieta C-431/01.

    judgment · LV · 12 September 2002

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  • 2002 m. rugsėjo 12 d. Teisingumo Teismo (pirmoji kolegija) nutartis. # Philippe Mertens prieš Belgijos valstybę. # Prašymas priimti prejudicinį sprendimą: Cour d'appel de Mons - Belgija. # Laisvas asmenų judėjimas. # Byla C-431/01.

    judgment · LT · 12 September 2002

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  • Usnesení Soudního dvora (prvního senátu) ze dne 12. září 2002. # Philippe Mertens proti Belgickému státu. # Žádost o rozhodnutí o předběžné otázce: Cour d'appel de Mons - Belgie. # Volný pohyb osob. # Věc C-431/01.

    judgment · CS · 12 September 2002

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  • Kendelse afsagt af Domstolens Første Afdeling den 12. september 2002. # Philippe Mertens mod den belgiske stat. # Anmodning om præjudiciel afgørelse: Cour d'appel de Mons - Belgien. # Procesreglementets artikel 104, stk. 3 - fri bevægelighed for personer - skattelovgivning - direkte skatter - fradrag for driftstab. # Sag C-431/01.

    judgment · DA · 12 September 2002

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  • Ordonnance de la Cour (première chambre) du 12 septembre 2002. # Philippe Mertens contre État belge. # Demande de décision préjudicielle: Cour d'appel de Mons - Belgique. # Article 104, paragraphe 3, du règlement de procédure - Libre circulation des personnes - Législation fiscale - Impôts directs - Déduction des pertes professionnelles. # Affaire C-431/01.

    judgment · FR · 12 September 2002

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  • Sklep Sodišča (prvi senat) z dne 12. septembra 2002. # Philippe Mertens proti Belgijski državi. # Predlog za sprejetje predhodne odločbe: Cour d'appel de Mons - Belgija. # Prosto gibanje oseb. # Zadeva C-431/01.

    judgment · SL · 12 September 2002

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  • Uznesenie Súdneho dvora (prvá komora) z 12. septembra 2002. # Philippe Mertens proti Belgickému kráľovstvu. # Návrh na začatie prejudiciálneho konania Cour d'appel de Mons - Belgicko. # Vec C-431/01.

    judgment · SK · 12 September 2002

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  • Digriet tal-Qorti tal-Ġustizzja (l-Ewwel Awla) tat-12 ta' Settembru 2002. # Philippe Mertens vs Stat Belġjan. # Talba għal deċiżjoni preliminari: Cour d'appel de Mons - il-Belġju. # Moviment liberu tal-persuni. # Kawża C-431/01.

    judgment · MT · 12 September 2002

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  • Euroopa Kohtu määrus (esimene koda), 12. september 2002. # Philippe Mertens versus Belgia riik. # Eelotsusetaotlus: Cour d'appel de Mons - Belgia. # Isikute vaba liikumine. # Kohtuasi C-431/01.

    judgment · ET · 12 September 2002

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  • Ordonanța Curții (camera întâi) din data de 12 septembrie 2002. # Philippe Mertens împotriva Statului belgian. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Cour d'appel de Mons - Belgia. # Libera circulație a persoanelor. # Cauza C-431/01.

    judgment · RO · 12 September 2002

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  • Auto del Tribunal de Justicia (Sala Primera) de 12 de septiembre de 2002. # Philippe Mertens contra Estado belga. # Petición de decisión prejudicial: Cour d'appel de Mons - Bélgica. # Artículo 104, apartado 3, del Reglamento de Procedimiento - Libre circulación de personas - Legislación fiscal - Impuestos directos - Deducción de las pérdidas derivadas de una actividad profesional. # Asunto C-431/01.

    judgment · ES · 12 September 2002

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  • Postanowienie Trybunału (pierwsza izba) z dnia 12 września 2002 r. # Philippe Mertens przeciwko państwu belgijskiemu. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Cour d'appel de Mons - Belgia. # Artykuł 104 - Swobodny przepływ osób. # Sprawa C-431/01.

    judgment · PL · 12 September 2002

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  • Beschikking van het Hof (Eerste kamer) van 12 september 2002. # Philippe Mertens tegen Belgische Staat. # Verzoek om een prejudiciële beslissing: Cour d'appel de Mons - België. # Artikel 104, lid 3, van het Reglement voor de procesvoering - Vrij verkeer van personen - Fiscale wetgeving - Directe belastingen - Aftrek van bedrijfsverliezen. # Zaak C-431/01.

    judgment · NL · 12 September 2002

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  • Ordinanza della Corte (Prima Sezione) del 12 settembre 2002. # Philippe Mertens contro Stato belga. # Domanda di pronuncia pregiudiziale: Cour d'appel de Mons - Belgio. # Art. 104, n. 3, del regolamento di procedura - Libera circolazione delle persone - Legislazione fiscale - Imposte dirette - Deduzione delle perdite di esercizio. # Causa C-431/01.

    judgment · IT · 12 September 2002

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  • Beschluss des Gerichtshofes (Erste Kammer) vom 12. September 2002. # Philippe Mertens gegen Belgischer Staat. # Ersuchen um Vorabentscheidung: Cour d'appel de Mons - Belgien. # Artikel 104 Absatz 3 der Verfahrensordnung - Freizügigkeit - Steuerrecht - Direkte Steuern - Abzug von Verlusten aus Erwerbstätigkeit. # Rechtssache C-431/01.

    judgment · DE · 12 September 2002

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  • Despacho do Tribunal (Primeira Secção) de 12 de Setembro de 2002. # Philippe Mertens contra Estado Belga. # Pedido de decisão prejudicial: Cour d'appel de Mons - Bélgica. # Artigo 104.º, n.º 3, do Regulamento de Processo - Livre circulação de pessoas - Legislação fiscal - Impostos directos - Dedução de prejuízos. # Processo C-431/01.

    judgment · PT · 12 September 2002

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  • Domstolens beslut (första avdelningen) den 12 september 2002. # Philippe Mertens mot Belgiska staten. # Begäran om förhandsavgörande: Cour d'appel de Mons - Belgien. # Artikel 104.3 i rättegångsreglerna - Fri rörlighet för personer - Skattelagstiftning - Direkta skatter - Avdrag för underskott av näringsverksamhet. # Mål C-431/01.

    judgment · SV · 12 September 2002

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  • Yhteisöjen tuomioistuimen määräys (ensimmäinen jaosto) 12 päivänä syyskuuta 2002. # Philippe Mertens vastaan Belgian valtio. # Ennakkoratkaisupyyntö: Cour d'appel de Mons - Belgia. # Työjärjestyksen 104 artiklan 3 kohta - Henkilöiden vapaa liikkuvuus - Verolainsäädäntö - Välittömät verot - Ansiotyön tappioiden vähentäminen. # Asia C-431/01.

    judgment · FI · 12 September 2002

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  • Διάταξη του Δικαστηρίου (πρώτο τμήμα) της 12ης Σεπτεμβρίου 2002. # Philippe Mertens κατά Βελγικού Δημοσίου. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Cour d'appel de Mons - Βέλγιο. # Άρθρο 104, παράγραφος 3, του Κανονισμού Διαδικασίας - Ελεύθερη κυκλοφορία των προσώπων - Φορολογική νομοθεσία - Άμεσοι φόροι - Έκπτωση των επαγγελματικών ζημιών. # Υπόθεση C-431/01.

    judgment · EL · 12 September 2002

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  • Определение на Съда (първи състав) от 12 септември 2002 г. # Philippe Mertens срещу Белгийската държава. # Искане за преюдициално заключение: Cour d'appel de Mons - Белгия. # Свободно движение на лица. # Дело C-431/01.

    judgment · BG · 12 September 2002

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  • A Bíróság (első tanács) 2002. szeptember 12-i végzése. # Philippe Mertens kontra belga állam. # Előzetes döntéshozatal iránti kérelem: Cour d'appel de Mons - Belgium. # Személyek szabad mozgása. # C-431/01. sz. ügy

    judgment · HU · 12 September 2002

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