Activities of agents involved in the wholesale of furniture, household goods, hardware and ironmongery
Parent Code46.1
Implementation Date2025-01-01
Excludes
This class excludes:
- wholesale on own account, see 46.2 to 46.9
- activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2 to 46.9