CELEX: 62007CA0544
Language: en
Date: 2009-04-23 00:00:00
Title: Case C-544/07: Judgment of the Court (Third Chamber) of 23 April 2009 (Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland)) — Uwe Rüffler v Dyrektor Izby Skarbowej we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu (Article 18 EC — Income tax legislation — Reduction of income tax by the amount of health insurance contributions paid in the Member State of taxation — Refusal of reduction by the amount of contributions paid in other Member States)

20.6.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 141/15
            
         Judgment of the Court (Third Chamber) of 23 April 2009 (Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland)) — Uwe Rüffler v Dyrektor Izby Skarbowej we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu
   (Case C-544/07) (1)
   
   (Article 18 EC - Income tax legislation - Reduction of income tax by the amount of health insurance contributions paid in the Member State of taxation - Refusal of reduction by the amount of contributions paid in other Member States)
   2009/C 141/24
   Language of the case: Polish
   
      Referring court
   
   Wojewódzki Sąd Administracyjny we Wrocławiu
   
      Parties to the main proceedings
   
   
      Applicant: Uwe Rüffler
   
      Defendant: Dyrektor Izby Skarbowej we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu
   
      Re:
   
   Reference for a preliminary ruling — Wojewódzi Sąd Administracyjny we Wrocławiu (Poland) — Interpretation of the first paragraph of Article 12 EC and of Article 39(1) and (2) EC — National legislation on income tax limiting the right to deduct health insurance contributions from that tax to contributions paid solely in the Member State concerned
   
      Operative part of the judgment
   
   Article 18(1) EC precludes legislation of a Member State which makes the granting of a right to a reduction of income tax by the amount of health insurance contributions paid conditional on payment of those contributions in that Member State on the basis of national law and results in the refusal to grant such a tax advantage where the contributions liable to be deducted from the amount of income tax due in that Member State have been paid under the compulsory health insurance scheme of another Member State.
   
      (1)  OJ C 37, 9.2.2008.