Decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018
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| Título de comunicado de imprensa / resumo | Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018 |
| Número de comunicado de imprensa / resumo | - |
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2018 11 kk unios vonatkozasu hatarozat osszefoglalo en
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| Número ECLI | - |
| Número ELI | - |
| Língua original da decisão | hongrois |
| Data do documento | 22/11/2018 |
| Órgão jurisdicional autor | Kúria (HU) |
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| Matéria EUROVOC |
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| Disposição de direito nacional | - |
| Disposição de direito da União citada | |
| Disposição de direito internacional | - |
| Descritivo |
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. |
