ECJ 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.
Citations:
C-314/08, [2009] EUECJ C-314/08
Links:
European
Updated: 11 August 2022; Ref: scu.384084
