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

Fulltext 2018 02 kk unios vonatkozasu hatarozat hu - 84,48K (ny flik)
Pressmeddelandets / sammanfattningens rubrik Summary of the decision of the Curia of Hungary in administrative case no. Kfv.I.35.690/2017
Pressmeddelandets / sammanfattningens nummer -
Pressmeddelandet i fulltext 2018 02 kk unios vonatkozasu hatarozat osszefoglalo en - 29,18K (ny flik)
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Avgörandets originalspråk hongrois
Dokumentets datum 11/10/2018
Bidragande domstol Kúria (HU)
Ämne
  • Mervärdesskatt
EUROVOC-ämne
  • fast egendom
  • bevis
  • skatteflykt
  • moms
Nationell bestämmelse -
Citerad unionsrättslig bestämmelse
Internationell bestämmelse -
Beskrivning

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.