Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
LAWxPERT Anmelden Kostenloses Konto

S.L. 123.34 · sl/123.34 (S.L. 123.34)

S.L. 123.34 Art. 4the term display or to the belonging to the or occasional belonging to the enterprise; the purpose of for the the purpose of a preparatory or any combination provided that the from this

In KraftAmtlicher Text

Notwithstanding the preceding provisions of this Article "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose of storage, occasional delivery of goods or merchandise belonging enterprise; b) the maintenance of a stock of goods or merchandise enterprise solely for the purpose of storage, display delivery; c) the maintenance of a stock of goods or merchandise enterprise solely for the purpose of processing by another d) the maintenance of a fixed place of business solely for purchasing goods or merchandise or of collecting information, enterprise; e) the maintenance of a fixed place of business solely for carrying on, for the enterprise, any other activity of auxiliary character; f) the maintenance of a fixed place of business solely for of activities mentioned in subparagraphs (a) to (e), overall activity of the fixed place of business resulting combination is of a preparatory or auxiliary character.