A cegbirosagra nem kell bejelenteni, az a tulajdonosok dontese, hogy allando 
telephelynek szanjak-e es bejelentik-e. Ha a tarsasagi szerzodesbe bekerul es a 
cegbirosagra jelentik, akkor az APEH is tudomast szerez rola, szerintem kulon 
jelenteni nem kell.

Az iparuzesi ado szerint viszont akkor is telephelynek minosul, ha nincs a 
tarsasagi szerzodesben, es a megosztasba be kell venni, ha eltero telepulesen 
van, mint az eddigi szekhelyek, telephelyek.

Agi


-----Original Message-----
Sent: Monday, January 15, 2007 4:16 PM
To: mérlegképes" "könyvelők
Subject: raktar

Sziasztok:)

Egy bt. ha raktarnak berel egy epuletet, ezt be kell
jelentenie az apeh-nek ill. a cegbirosagnak?

Koszi: Judith



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