Decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018
| Terviktekst |
2018 11 kk unios vonatkozasu hatarozat hu
- 109,06K
(uus vahekaart)
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|---|---|
| Pressiteate / kokkuvõtte pealkiri | Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018 |
| Pressiteate / kokkuvõtte number | - |
| Pressiteate terviktekst |
2018 11 kk unios vonatkozasu hatarozat osszefoglalo en
- 33,79K
(uus vahekaart)
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| ECLI number | - |
| ELI number | - |
| Lahendi algkeel | hongrois |
| Dokumendi kuupäev | 22/11/2018 |
| Lahendi teinud kohus | Kúria (HU) |
| Valdkond |
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| EUROVOCi valdkond |
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| Riigisisese õiguse säte | - |
| Viidatud liidu õiguse säte | |
| Rahvusvahelise õiguse säte | - |
| Kirjeldus |
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. |
