Judgment of the Court (First Chamber) of 18 March 2010.#F. Gielen v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Direct taxation - Article 43 EC -Non-resident taxable person - Business operator - Right to a self-employed person’s deduction - Hours test - Discrimination between resident and non-resident taxable persons - Option to be treated as a resident taxable person.#Case C-440/08.
Judgment of the Court (First Chamber) of 18 March 2010.
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