| Author (Corporate) | European Court of Justice: Press and Information Division |
|---|---|
| Series Title | Press Release |
| Series Details | No.148, 2015 (17.12.15) |
| Publication Date | 17/12/2015 |
| Content Type | News |
|
The transfer of know-how enabling operation of the erotic site livejasmin.com from Hungary to Madeira where a lower rate of VAT applies does not amount, in itself, to an abusive practice. On the other hand, that transfer amounts to an abusive practice if its objective is to conceal the fact that the site is in fact operated from Hungary. |
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| Source Link | http://curia.europa.eu/jcms/upload/docs/application/pdf/2015-12/cp150148en.pdf |
| Subject Categories | Law, Taxation, Values and Beliefs |
| Countries / Regions | Europe, Hungary |
