C-314/08Krzysztof Filipiak v Dyrektor Izby Skarbowej w Poznaniu

Domstolens egne nøkkelord

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.

Tolker