Decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018
| Testo integrale |
2018 11 kk unios vonatkozasu hatarozat hu
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| Titolo di comunicato stampa / sintesi | Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018 |
| Numero di comunicato stampa / sintesi | - |
| Testo integrale di com stampa |
2018 11 kk unios vonatkozasu hatarozat osszefoglalo en
- 33,79K
(nuova scheda)
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| Numero ECLI | - |
| Numero ELI | - |
| Lingua originale della decisione | hongrois |
| Data del documento | 22/11/2018 |
| Organo giurisdizionale autore | Kúria (HU) |
| Materia |
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| Materia EUROVOC |
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| Disposizione di diritto nazionale | - |
| Disposizione di diritto dell'Unione citata | |
| Disposizione di diritto internazionale | - |
| Descrizione |
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. |
