Decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018
| Texte intégral |
2018 11 kk unios vonatkozasu hatarozat hu
- 109,06K
(nouvel onglet)
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| Titre de communiqué de presse / résumé | Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018 |
| Numéro de communiqué de presse / résumé | - |
| Texte intégral de comm presse |
2018 11 kk unios vonatkozasu hatarozat osszefoglalo en
- 33,79K
(nouvel onglet)
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| Numéro ECLI | - |
| Numéro ELI | - |
| Langue originale de la décision | hongrois |
| Date du document | 22/11/2018 |
| Juridiction auteur | Kúria (HU) |
| Matière |
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| Matière EUROVOC |
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| Disposition de droit national | - |
| Disposition de droit de l'Union citée | |
| Disposition de droit international | - |
| Descriptif |
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. |
