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.
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