Case C-544/07: Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Republic of Poland) lodged on 4 December 2007 — Uwe Rüffler v Dyrektor Izby Skarbowej we Wrocławiu — Ośrodek Zamiejscowy w Wałbrzychu
Date: 2007-12-04
Institutions: Court of Justice
Subjects: EU Member State, Poland, health insurance, interpretation of the law, social-security contribution, tax on income, tax relief

9.2.2008

EN

Official Journal of the European Union

C 37/19

Pleas in law and main arguments

The period prescribed for transposing the Directive into national
law expired on 5 October 2005.

Appeal brought on 8 December 2007 by Akzo Nobel
Chemicals Ltd, Akcros Chemicals Ltd against the judgment
of the Court of First Instance (First Chamber) delivered on
17 September 2007 in Case T-253/03: Akzo Nobel
Chemicals Ld and Akcros Chemicals Ltd v the Commission
of the European Communities

(1) OJ 2002 L 269, p. 15.

(Case C-550/07 P)

(2008/C 37/28)

Language of the case: English

Reference for a preliminary ruling from the Wojewódzki
Sąd Administracyjny we Wrocławiu (Republic of Poland)
lodged on 4 December 2007 — Uwe Rüffler v Dyrektor
Izby Skarbowej we Wrocławiu — Ośrodek Zamiejscowy
w Wałbrzychu

Parties

(Case C-544/07)

(2008/C 37/27)

Language of the case: Polish

Appellants: Akzo Nobel Chemicals Ltd, Akcros Chemicals Ltd
(represented by: C. Swaak, advocaat, M. Mollica and M. van der
Woude, avocats)

Other parties to the proceedings: Commission of the European
Communities, Council of the Bars and Law Societies of the
European Union, Algemene Raad van de Nederlandse Orde van
Advocaten, Association européenne des juristes d'entreprise
(AEJE), American Corporate Counsel Association (ACCA) —
European Chapter, International Bar Association

Referring court

Wojewódzki Sąd Administracyjny we Wrocławiu (Regional
Administrative Court, Wrocław) (Poland)

Form of order sought

Parties to the main proceedings

Applicant: Uwe Rüffler

Defendant: Dyrektor Izby Skarbowej we Wrocławiu — Ośrodek
Zamiejscowy w Wałbrzychu (Director of the Wrocław Tax Divi-
sion, Wałbrzych office)

Question referred

Must the provisions of the first paragraph of Article 12 EC and
Article 39(1) and (2) EC be construed as precluding the national
provision contained in Article 27b of the Law of 26 July 1991
on income tax payable by natural persons, which restricts the
right to a reduction of income tax by the amount of compul-
sory health insurance contributions paid to contributions paid
exclusively on the basis of provisions of national law, in the case
where a resident pays in another Member State compulsory
health insurance contributions deducted from income taxed in
Poland?

The appellants claim that the Court should:

— set aside the judgment of the Court of First Instance (CFI) of
17 September 2007 in Case T-253/03, insofar as it rejected
the claim of LPP for communications with Akzo Nobel's in-
house lawyer;

— annul

the Rejection Decision of 8 May 2003 of
the
Commission, in as far as it refused to return the e-mail cor-
respondence with Akzo Nobel's in-house lawyer (part of Set
B documents);

— order the Commission to pay costs of this appeal and of the
proceedings before the CFI in as far as they concern the plea
raised in the present appeal.

Pleas in law and main arguments

The Appellants submit that by rejecting this claim, the CFI
violated Community Law. In particular, the Appellants contend
that by strictly following a partial and literal interpretation of a
few paragraphs of AM&S Europe v Commission (1), the CFI:

1. gave incorrect interpretation of the principle of LPP as it is
thereby violating the principle of

explained in AM&S,
equality (section B)