Decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018
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2018 11 kk unios vonatkozasu hatarozat hu
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| Pranešimo spaudai, santraukos pavadinimas | Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018 |
| Pranešimo spaudai, santraukos numeris | - |
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2018 11 kk unios vonatkozasu hatarozat osszefoglalo en
- 33,79K
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| ECLI numeris | - |
| ELI numeris | - |
| Sprendimo originalo kalba | hongrois |
| Dokumento data | 2018-11-22 |
| Teismas autorius | Kúria (HU) |
| Sritis |
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| EUROVOC sritis |
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| Nacionalinės teisės nuostata | - |
| Cituojama Sąjungos teisės nuostata | |
| Tarptautinės teisės nuostata | - |
| Aprašymas |
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. |
