Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.37 · sl/123.37 (S.L. 123.37)

S.L. 123.37 Art. 7to have a it carries on or any other ordinary course out wholly or which are same common commercial or or imposed if this an agent of an

In KraftAmtlicher Text

An enterprise of a Contracting State shall not be deemed permanent establishment in the other Contracting State merely because business in that other State through a broker, general commission agent agent of an independent status, where such persons are acting in the of their business. However, if the activities of such an agent are carried almost wholly for the enterprise (or for the enterprise and other enterprises controlled by it or have a controlling interest in it or are subject to the control) and the conditions made or imposed between them in their financial relations differ from those which would have been made had not been the case, that agent shall not be considered to be independent status for the purposes of this paragraph.