CELEX: C2002/289/09
Language: en
Date: 2002-11-23 00:00:00
Title: Order of the Court (First Chamber) of 12 September 2002 in Case C-431/01 (reference for a preliminary ruling from the Cour d'Appel, Mons): Philippe Mertens v Belgian State (Article 104(3) of the Rules of Procedure — Freedom of movement for persons — Tax legislation — Direct taxation — Deduction of personal losses)

23.11.2002              EN                       Official Journal of the European Communities                                            C 289/5
                    ORDER OF THE COURT                                                           ORDER OF THE COURT
                          (Fifth Chamber)                                                              (First Chamber)
                           of 11 July 2002                                                         of 12 September 2002
in Case C-464/00 (reference for a preliminary ruling                        in Case C-431/01 (reference for a preliminary ruling from
from the Unabhängiger Verwaltungssenat des Landes                           the Cour d’Appel, Mons): Philippe Mertens v Belgian
Oberösterreich): Primetzhofer Stahl -und Fahrzeugbau                                                        State (1)
     GmbH v Oberösterreichischer Landesregierung ( 1)
                                                                            (Article 104(3) of the Rules of Procedure — Freedom of
(Preliminary ruling — Lack of relationship with the subject-                movement for persons — Tax legislation — Direct taxation
             matter of the dispute — Inadmissible)                                           — Deduction of personal losses)
                          (2002/C 289/08)                                                              (2002/C 289/09)
                                                                                                 (Language of the case: French)
                   (Language of the case: German)
                                                                            (Provisional translation; the definitive translation will be published
(Provisional translation; the definitive translation will be published
                                                                                                in the European Court Reports)
                   in the European Court Reports)
                                                                            In Case C-431/01: reference to the Court under Article 234
In Case C-464/00: reference to the Court under Article 234                  EC from the Cour d’Appel (Court of Appeal), Mons (Belgium),
EC from the Unabhängiger Verwaltungssenat des Landes                        for a preliminary ruling in the proceedings pending before that
Oberösterreich (Austria) for a preliminary ruling in the pro-               court between Philippe Mertens and État Belge — on the
ceedings pending before that court between Primetzhofer                     interpretation of Articles 48 and 52 of the EC Treaty (now,
Stahl -und Fahrzeugbau GmbH and Oberösterreichischer Lan-                   after amendment, Articles 39 EC and 43 EC) — the Court
desregierung, intervener: Landes Oberösterreich — on the                    (First Chamber), composed of: P. Jann, President of the
interpretation of the third sentence of the second subparagraph             Chamber, M. Wathelet and A. Rosas (Rapporteur), Judges;
of Article 2(8) of Council Directive 89/665/EEC of 21 Decem-                S. Alber, Advocate General; R. Grass, Registrar, has made an
ber 1989 on the coordination of the laws, regulations and                   order on 12 September 2002 in which it has ruled:
administrative provisions relating to the application of review
procedures to the award of public supply and public works
contracts (OJ 1989 L 395, p. 33), as amended by Council
                                                                            Article 48 of the EC Treaty (now, after amendment, Article 39 EC)
Directive 92/50/EEC of 18 June 1992 relating to the coordi-                 precludes legislation by a Member State under which a natural person
nation of procedures for the award of public service contracts
                                                                            who resides in that Member State and pursues there a professional
(OJ 1992 L 209, p. 1) — the Court (Fifth Chamber), composed
                                                                            activity as a self-employed person cannot deduct from the taxable
of: P. Jann, President of the Chamber, D.A.O. Edward,                       income in one year, as part of the system of taxes payable by natural
M. Wathelet, C.W.A. Timmermans (Rapporteur) and A. Rosas,
                                                                            persons, a loss suffered in the previous year unless it was impossible
Judges; F.G. Jacobs, Advocate General; R. Grass, Registrar, has             to set that loss against income received as an employee in another
made an order on 11 July 2002 , in which it has ruled:
                                                                            Member State during that same year inasmuch as a loss thus set
                                                                            against income cannot be deducted from taxable income in any of the
                                                                            Member States concerned, whereas it would be deductible if the
The request for a preliminary ruling made by the Unabhängiger               abovementioned natural person had pursued his activities as a self
Verwaltungssenat des Landes Oberösterreich by order of 15 December          employed person and as an employee exclusively within the Member
2000 is inadmissible.                                                       Sate in which he resides.
( 1) OJ C 79 of 10.3.2001.                                                  (1 ) OJ C 3 of 5.1.2002.