Decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018
| Full text |
2018 11 kk unios vonatkozasu hatarozat hu
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| Title of press release/summary | Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018 |
| Press release No/summary | - |
| Full text of press release |
2018 11 kk unios vonatkozasu hatarozat osszefoglalo en
- 33.79K
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| ECLI Number | - |
| ELI Number | - |
| Original language of the decision | hongrois |
| Date of the document | 22/11/2018 |
| Originating court | Kúria (HU) |
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| EUROVOC topic |
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| Provision of national law | - |
| Provision of EU law cited | |
| Provision of international law | - |
| Description |
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. |
