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Case C-314/08: Judgment of the Court (Third Chamber) of 19 November 2009 (Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Poznaniu — Poland) — Krzysztof Filipiak v Dyrektor Izby Skarbowej w Poznaniu (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)
- CELEX number:
- 62008CA0314
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 19/11/2009
- Number of pages:
- 1
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.
ECLI identifier: ECLI:EU:C:2009:719
- CELEX number:
- 62008CJ0314
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 19/11/2009
Case C-314/08: Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny (Republic of Poland) lodged on 14 July 2008 — Krzysztof Filipiak v Dyrektor Izby Skarbowej w Poznaniu
- CELEX number:
- 62008CN0314
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 14/07/2008
- Number of pages:
- 1
Domain: All, CELEX number: 62008C?0314, Search language: English