Decision of the Curia of Hungary in administrative case no. Kfv.I.35.690/2017

Full text 2018 02 kk unios vonatkozasu hatarozat hu - 84.48K (táb nua)
Title of press release/summary Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.690/2017
Press release No/summary -
Full text of press release 2018 02 kk unios vonatkozasu hatarozat osszefoglalo en - 29.18K (táb nua)
ECLI Number -
ELI Number -
Original language of the decision hongrois
Date of the document 11/10/2018
Originating court Kúria (HU)
Subject matter
  • Value added tax
EUROVOC topic
  • real property
  • proof
  • tax avoidance
  • VAT
Provision of national law -
Provision of EU law cited
Provision of international law -
Description

The purpose of the application of Article 80, paragraph (1), point a) of the VAT Directive is to prevent tax fraud and tax evasion, irrespective of whether the parties to the transaction were or should have been aware of such tax avoidance.