Decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018
| Text integral |
2018 11 kk unios vonatkozasu hatarozat hu
- 109,06K
(tab nou)
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|---|---|
| Titlul comunicatului de presă/rezumat | Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018 |
| Numărul comunicatului de presă/rezumat | - |
| Textul integral al comunicatului de presă |
2018 11 kk unios vonatkozasu hatarozat osszefoglalo en
- 33,79K
(tab nou)
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| Număr ECLI | - |
| Număr ELI | - |
| Limba originală a deciziei | hongrois |
| Data documentului | 22.11.2018 |
| Instanța autor | Kúria (HU) |
| Materie |
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| Materie EUROVOC |
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| Dispoziție de drept național | - |
| Dispoziție de drept al Uniunii citată | |
| Dispoziție de drept internațional | - |
| Descriptiv |
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. |
