Decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018
| Texto íntegro |
2018 11 kk unios vonatkozasu hatarozat hu
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| Título del comunicado de prensa / resumen | Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018 |
| Número del comunicado de prensa / resumen | - |
| Texto íntegro del comunicado de prensa |
2018 11 kk unios vonatkozasu hatarozat osszefoglalo en
- 33,79K
(nueva pestaña)
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| Número ECLI | - |
| Número ELI | - |
| Lengua original de la resolución | hongrois |
| Fecha del documento | 22/11/2018 |
| Tribunal autor | Kúria (HU) |
| Materia |
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| Materia EUROVOC |
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| Disposición de Derecho nacional | - |
| Disposición del Derecho de la Unión citada | |
| Disposición de Derecho internacional | - |
| Descripción |
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. |
