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)
Date: 2009-11-19
Institutions: Court of Justice
Subjects: health insurance, interpretation of the law, personal income tax, primacy of EU law, social security, tax on income, tax relief








C_2010024EN.01000902.xml










30.1.2010   


EN


Official Journal of the European Union


C 24/9





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
(Case C-314/08) (1)

(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)
2010/C 24/14
Language of the case: Polish

Referring court

Wojewódzki Sąd Administracyjny w Poznaniu

Parties to the main proceedings


Applicant: Krzysztof Filipiak

Defendant: Dyrektor Izby Skarbowej w Poznaniu

Re:

Reference for a preliminary ruling — Wojewódzki Sąd Administracyjny we Poznaniu — Interpretation of Articles 10 and 43 of the EC Treaty — National income-tax legislation restricting social insurance contributions deductible from the basis of assessment, and health insurance contributions deductible from tax, solely to contributions paid in the Member State

Operative part of the judgment







1.


Articles 43 EC and 49 EC preclude national legislation under which the possibility for a resident taxpayer to obtain, first, a deduction from the basis of assessment in the amount of social security contributions paid in the tax year and, second, a reduction of the income tax which he is liable to pay by the amount of health insurance contributions paid in that period, exists solely when those contributions are paid in the Member State of taxation, while such advantages are refused in the case where those contributions are paid in another Member State, even though those contributions were not deducted in that other Member State.










2.


In those circumstances, the primacy of Community law obliges the national court to apply Community law and to refuse to apply conflicting provisions of national law, irrespective of the judgment of the national constitutional court which has deferred the date on which those provisions, held to be unconstitutional, are to lose their binding force.






(1)  OJ C 247, 27.9.2008.