Decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018

Пълен текст	2018 11 kk unios vonatkozasu hatarozat hu - 109,06K нов прозорец
Заглавие на прессъобщението/резюмето	Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018
Номер на прессъобщението/резюмето	-
Пълен текст на прессъобщението	2018 11 kk unios vonatkozasu hatarozat osszefoglalo en - 33,79K нов прозорец
Номер ECLI	-
Номер ELI	-
Оригинален език на акта	hongrois
Дата на документа	22/11/2018
Юрисдикция автор	Kúria (HU)
Област	Данък върху добавената стойност
Област EUROVOC	мандат фактуриране данъчна администрация ДДС преместване в друг склад
Разпоредба на националното право	-
Посочена разпоредба на правото на Съюза	https://eur-lex.europa.eu/legal-content/fr/TXT/?uri=CELEX:32006L0112 https://eur-lex.europa.eu/legal-content/fr/TXT/?uri=CELEX:62016CJ0251 https://eur-lex.europa.eu/legal-content/fr/TXT/?uri=CELEX:62002CJ0255 https://eur-lex.europa.eu/legal-content/fr/TXT/?uri=CELEX:62006CJ0425
Разпоредба на международното право	-
Описание	The Curia applied the Halifax test and was of the opinion that the parties’ contractual arrangements could not be regarded as being of artificial nature, since the parties had sought to follow up on the economic implications of changes in the retail sale of tobacco, thus, they had not primarily aimed at obtaining a tax advantage. The budgetary relationship between the parties involved in the transactions was orderly, and the personal interlinkages between them were insufficient to establish their abusive practice in the field of value added taxation.