Decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018
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2018 11 kk unios vonatkozasu hatarozat hu
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| Názov tlačového komuniké/zhrnutia | Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.028/2018 |
| Číslo tlačového komuniké/zhrnutia | - |
| Celý text tlačového komuniké |
2018 11 kk unios vonatkozasu hatarozat osszefoglalo en
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| Číslo ECLI | - |
| Číslo ELI | - |
| Pôvodný jazyk rozhodnutia | hongrois |
| Dátum dokumentu | 22.11.2018 |
| Súd autor | Kúria (HU) |
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| Oblasť EUROVOC |
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| Ustanovenie vnútroštátneho práva | - |
| Citované ustanovenie práva Únie | |
| Ustanovenie medzinárodného práva | - |
| 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. |
