Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 535

4. Not withs tan ding the pre ce ding pro vi si ons of this Ar tic le, the term „per ma nent es tab lish ment” shall be de e med not to inc lu de: (a) the use of fa ci li ti es so lely for the pur po se of sto ra ge, or disp lay or de li ve ry of go ods or mer chan di se be lon ging to the en terp ri se; (b) the ma in te nan ce of a stock of go ods or mer chan di se be lon ging to the en terp ri se so lely for the pur po se of sto ra ge, or disp lay or de li ve ry; (c) the ma in te nan ce of a stock of go ods or mer chan di se be lon ging to the en terp ri se so lely for the pur po se of pro ces sing by anot her en terp ri se; (d) the ma in te nan ce of a fi xed pla ce of bu si ness so lely for the pur po se of pur cha sing go ods or mer chan di se, or of col lec ting in for mat ion, for the en terp ri se; (e) the ma in te nan ce of a fi xed pla ce of bu si ness so lely for the pur po se of car ry ing on, for the en terp ri se, any ot her ac ti vity of a pre pa ra to ry or au xi li a ry cha rac ter; (f) the ma in te nan ce of a fi xed pla ce of bu si ness so lely for any com bi na ti on of ac ti vi ti es ment io ned in sub pa rag raphs (a) to (e), pro vi ded that the ove rall ac ti vity of the fi xed pla ce of bu si ness re sul ting from this com bi na ti on is of a pre pa ra to ry or au xi li a ry cha rac ter.

Source: https://magyarkozlony.hu/hivatalos-lapok/3fc0ad87be38a5f2a24d49c506dea77d754bdd33/dokumentumok/dbc47fc4a0312a44919ed8a9622e330645eb85ed/letoltes