23In support of its appeal, Scorpio argues, first, that Paragraph 50a(4), sixth sentence, of the EStG is contrary to Articles 59 and 60 of the EC Treaty in that it excludes the deduction of business expenses from the amount to be retained at source. That, it says, follows from the judgment in Case C-234/01 Gerritse [2003] ECR I-5933.
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