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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| Paziņojuma presei / kopsavilkuma virsraksts | Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018 |
| Paziņojuma presei / kopsavilkuma numurs | - |
| Paziņojuma presei pilns teksts |
2018 11 kk unios vonatkozasu hatarozat osszefoglalo en
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| ECLI numurs | - |
| ELI numurs | - |
| Nolēmuma oriģinālvaloda | hongrois |
| Dokumenta datums | 22/11/2018 |
| Izdevējtiesa | Kúria (HU) |
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| EUROVOC joma |
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| Valsts tiesību norma | - |
| Minētā Savienības tiesību norma | |
| Starptautisko tiesību norma | - |
| Apraksts |
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. |
