Publication: Magyar Közlöny
Issue: MK-2010-32 (Year: 2010, Number: 32)
Era: contemporary
Section: szóló 1996. évi CXII. törvény 3. szakasz 1. bekezdésében felsorolt szolgáltatásokat, vagy bármely azt köve tõen
Paragraph Index: 944

6. With reference to paragraph 2) e) i) of Article 22 (Limitation on Benefits), it is understood that the conditions of paragraph 2) e) i) shall be met if the ownership test is satisfied on at least half the days of the taxable year, without regard to whether the days on which the test is satisfied are consecutive.

Source: https://magyarkozlony.hu/hivatalos-lapok/07d27bff30d27e1e27043370e8724dee864f7353/dokumentumok/8bfaa15ae64877eb1eb8cd5a9ff7a0cc8831b8d5/letoltes