Press Release: Judgment of the Court of Justice in Case C-544/07. Uwe Rüffler v Dyrektor Izby Skarbowej we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu

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.