Judgment of the Court (Third Chamber) of 19 November 2009.
Krzysztof Filipiak v Dyrektor Izby Skarbowej w Poznaniu.
Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny w Poznaniu - Poland.
Income tax legislation - Right to deduct social security contributions from the basis of assessment for tax - Right to a tax reduction on the basis of health insurance contributions paid - Refusal where contributions are paid in a Member State other than the State of taxation - Whether compatible with Articles 43 EC and 49 EC - Judgment of the national constitutional court - Unconstitutionality of provisions of national law - Deferral of the date on which those provisions are to lose their binding force - Primacy of Community law - Implications for the national court.
Case C-314/08.
Reports of Cases
2009 I-11049
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Judgment
ECLI:EU:C:2009:719 |
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