gistfile1.sql

SELECT UserLogin, FirstName, LastName
FROM Users
LEFT OUTER JOIN 
(
    SELECT UserID
    FROM UserPropertyValues 
    WHERE PropertyValueID IN (@PropertyIDs)
    GROUP BY UserID
    HAVING COUNT(UserID) = 
        (
            SELECT COUNT(*) FROM 
            (
            SELECT PropertyID FROM PropertyValues 
            WHERE ID IN (@PropertyIDs) GROUP BY PropertyID
            ) p
        )   
) filtered on Users.UserID = filtered.UserID