It can easily upset the life of businesses applying the call-off stock simplification rule if there is a shortage in call-off stock. In the case of such stock shortage, the conditions for call-off stock simplification are not met in most cases, thus foreign businesses holding call-off stocks in Hungary have to register here. When is there a call-off stock shortage? For what size and type of call-off stock shortage is the simplification rule not applicable? Is it possible to receive exemption from registration in Hungary in the case of a certain level of call-off stock shortage?
Source WTS
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