Decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018
| Cały tekst |
2018 11 kk unios vonatkozasu hatarozat hu
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| Tytuł komunikatu prasowego / streszczenia | Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018 |
| Numer komunikatu prasowego / streszczenia | - |
| Cały tekst komunikatu prasowego |
2018 11 kk unios vonatkozasu hatarozat osszefoglalo en
- 33,79K
(nowa karta)
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| Sygnatura ECLI | - |
| Sygnatura ELI | - |
| Język, w którym zredagowane zostało orzeczenie | hongrois |
| Data dokumentu | 22/11/2018 |
| Sąd lub trybunał będący autorem dokumentu | Kúria (HU) |
| Dziedzina |
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| Dziedzina EUROVOC |
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| Przepis prawa krajowego | - |
| Przywołany przepis prawa Unii | |
| Przepis prawa międzynarodowego | - |
| Opis |
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. |
