Judgment of the Court (Fifth Chamber) of 12 June 2003 in Case C-234/01 (Reference for a preliminary ruling from the Finanzgericht Berlin): Arnoud Gerritse v Finanzamt Neukölln-Nord (Income tax — Non-residents — Article 59 of the EC Treaty (now, after amendment, Article 49 EC) and Article 60 of the EC Treaty (now Article 50 EC) — Non-taxable threshold amount — Deduction of business expenses)