Type: Judgment

Authority: European Authorities: Euopean Communities' Court of Justice

Date: 04/23/2009

Subject: The Court affirmed that community law precludes the refusal to reduce income tax by the amount of health insurance contributions paid in another Member State. The limitation, such as that provided for by polish legislation, of the right to a reduction constitutes a restriction on the freedom of movement and residence which cannot be objectively justified.

Parties: Rüffler

Classification: Freedoms - Citizens’ rights - Art. 45 Freedom of movement - Freedom of residence

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