# C_2008247EN.01000802.xml

| 27.9.2008 | EN | Official Journal of the European Union | C 247/8 |
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27.9.2008

EN

Official Journal of the European Union

C 247/8

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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

(Case C-314/08)

(2008/C 247/14)

Language of the case: Polish

Referring court

Wojewódzki Sąd Administracyjny

Parties to the main proceedings

Claimant: Krzysztof Filipiak

Claimant:

Defendant: Dyrektor Izby Skarbowej w Poznaniu

Defendant:

Questions referred

| 1. | Must Article 43(1) and (2) EC be construed as precluding the provisions of Polish national law in Article 26(1)(2) of the ustawa o podatku dochodowym od osób fizychznych (Law on income tax payable by natural persons) of 26 July 1991 ..., under which the right to a reduction of the basis of assessment for income tax by the amount of compulsory social insurance contributions is restricted to contributions paid on the basis of provisions of national law, and in Article 27b(1) of the Law of 26 July 1991 on income tax payable by natural persons, under which the right to a reduction of income tax by the amount of compulsory health insurance contributions is restricted to contributions paid on the basis of provisions of national law, in the case where a Polish national, subject to unlimited liability to tax in Poland on income taxed there, also pays in another Member State compulsory social and health insurance contributions in respect of an economic activity carried on in that other State, and those contributions have not been deducted from income or from tax there? |
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1.

Must Article 43(1) and (2) EC be construed as precluding the provisions of Polish national law in Article 26(1)(2) of the ustawa o podatku dochodowym od osób fizychznych (Law on income tax payable by natural persons) of 26 July 1991 ..., under which the right to a reduction of the basis of assessment for income tax by the amount of compulsory social insurance contributions is restricted to contributions paid on the basis of provisions of national law, and in Article 27b(1) of the Law of 26 July 1991 on income tax payable by natural persons, under which the right to a reduction of income tax by the amount of compulsory health insurance contributions is restricted to contributions paid on the basis of provisions of national law, in the case where a Polish national, subject to unlimited liability to tax in Poland on income taxed there, also pays in another Member State compulsory social and health insurance contributions in respect of an economic activity carried on in that other State, and those contributions have not been deducted from income or from tax there?

| 2. | Must the principle of the primacy of Community law and Article 10 and Article 43(1) and (2) EC be construed as taking precedence over the national provisions in Article 91(2) and (3) and Article 190(1) and (3) of the Constitution of the Republic of Poland (Dz. U. (Journal of Laws) 1997 No 14, heading 176, as amended) in so far as the entry into force of a judgment of the Constitutional Court has been deferred on the basis of those provisions? |
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2.

Must the principle of the primacy of Community law and Article 10 and Article 43(1) and (2) EC be construed as taking precedence over the national provisions in Article 91(2) and (3) and Article 190(1) and (3) of the Constitution of the Republic of Poland (Dz. U. (Journal of Laws) 1997 No 14, heading 176, as amended) in so far as the entry into force of a judgment of the Constitutional Court has been deferred on the basis of those provisions?

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