Poland. Limitation on deductibility of foreign social security and health premium payments contrary to Polish constitution

• Autores: Adam Zalasinski
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 4, 2008, págs. 217-219
• Idioma: inglés
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• Resumen

  • In this note, the author examines the implications of the recent decision of the Polish Constitutional Tribunal, wherein it was held that the limitation on the deductibility of social security contributions and health insurance premiums to domestic payments in the foreign tax credit scenario is unconstitutional.