Decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018
| Test sħiħ |
2018 11 kk unios vonatkozasu hatarozat hu
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| Titolu tal-istqarrija għall-istampa / sunt | Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018 |
| Numru tal-istqarrija għall-istampa / sunt | - |
| Test sħiħ tal-istqarrija għall-istampa |
2018 11 kk unios vonatkozasu hatarozat osszefoglalo en
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| Numru ECLI | - |
| Numru ELI | - |
| Lingwa oriġinali tad-deċiżjoni | hongrois |
| Data tad-dokument | 22/11/2018 |
| Qorti li hija l-awtur | Kúria (HU) |
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| Suġġett EUROVOC |
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| Dispożizzjoni tad-dritt nazzjonali | - |
| Dispożizzjoni tad-dritt tal-Unjoni ċċitata | |
| Dispożizzjoni tad-dritt internazzjonali | - |
| Deskrizzjoni |
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. |
