Decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018
| Integrale tekst |
2018 11 kk unios vonatkozasu hatarozat hu
- 109,06K
(nieuw tabblad)
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|---|---|
| Titel van het perscommuniqué / de samenvatting | Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018 |
| Nummer van het perscommuniqué / de samenvatting | - |
| Integrale tekst van het perscommuniqué |
2018 11 kk unios vonatkozasu hatarozat osszefoglalo en
- 33,79K
(nieuw tabblad)
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| ECLI-nummer | - |
| ELI-nummer | - |
| Oorspronkelijke taal van de beslissing | hongrois |
| Datum van het document | 22/11/2018 |
| Rechterlijke instantie die de auteur is | Kúria (HU) |
| Materie |
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| Materie volgens Eurovoc |
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| Bepaling van nationaal recht | - |
| Aangehaalde bepaling van Unierecht | |
| Bepaling van internationaal recht | - |
| Beschrijving |
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. |
