Decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018
| Cjelovit tekst |
2018 11 kk unios vonatkozasu hatarozat hu
- 109,06K
(nova kartica)
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|---|---|
| Naslov priopćenja za medije / sažetka | Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018 |
| Broj priopćenja za medije / sažetka | - |
| Cjelovit tekst priopćenja za medije |
2018 11 kk unios vonatkozasu hatarozat osszefoglalo en
- 33,79K
(nova kartica)
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| Broj ECLI | - |
| Broj ELI | - |
| Izvorni jezik odluke | hongrois |
| Datum dokumenta | 22/11/2018 |
| Sud porijekla | Kúria (HU) |
| Područje |
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| Područje EUROVOC |
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| Odredba nacionalnog prava | - |
| Odredba prava Unije na koju se upućuje | |
| Odredba međunarodnog prava | - |
| Opis |
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. |
