{"version":"1.0","provider_name":"Andersen Magyarorsz\u00e1g","provider_url":"https:\/\/hu.andersen.com\/hu\/","author_name":"Andersen Magyarorsz\u00e1g","author_url":"https:\/\/hu.andersen.com\/hu\/","title":"K\u00fcl\u00f6nad\u00f3k kontra Alkotm\u00e1ny","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"DFEc4HLdcd\"><a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/kulonadok-kontra-alkotmany\/\">K\u00fcl\u00f6nad\u00f3k kontra Alkotm\u00e1ny<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/hu.andersen.com\/hu\/hirek\/kulonadok-kontra-alkotmany\/embed\/#?secret=DFEc4HLdcd\" width=\"600\" height=\"338\" title=\"&#8220;K\u00fcl\u00f6nad\u00f3k kontra Alkotm\u00e1ny&#8221; &#8212; Andersen Magyarorsz\u00e1g\" data-secret=\"DFEc4HLdcd\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/hu.andersen.com\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"Ad\u00f3jogszab\u00e1lyok alkotm\u00e1nyoss\u00e1g\u00e1t elemezni n\u00e9ha a tippel\u00e9s kateg\u00f3ri\u00e1j\u00e1t s\u00farolja. Annak idej\u00e9n p\u00e9ld\u00e1ul \u2013 sokakkal egyetemben \u2013 egy\u00e9rtelm\u0171en alkotm\u00e1nyellenesnek gondoltam a szolidarit\u00e1si k\u00fcl\u00f6nad\u00f3t, mondv\u00e1n azt olyan c\u00e9gek eset\u00e9ben is k\u00f6telez\u0151v\u00e9 tett\u00e9k, akik kor\u00e1bban t\u00e1rsas\u00e1gi ad\u00f3kedvezm\u00e9nyt szereztek. Volt egy nagyon hasonl\u00f3 eset m\u00e9g 1995-b\u0151l, amikor a 18%-os t\u00e1rsas\u00e1gi ad\u00f3t tov\u00e1bbi 23% p\u00f3tad\u00f3val s\u00fajtott\u00e1k \u00e9s akkor ki is mondta az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g, hogy az ad\u00f3kedvezm\u00e9nyt \u00e9lvez\u0151k eset\u00e9ben a p\u00f3tad\u00f3 egy szerzett jog ut\u00f3lagos elv\u00e9tel\u00e9nek min\u0151s\u00fcl. Azt\u00e1n a szolidarit\u00e1si k\u00fcl\u00f6nad\u00f3 \u2013 b\u00e1r meg\u00e1llap\u00edt\u00e1s\u00e1nak m\u00f3dja a t\u00e1rsas\u00e1gi ad\u00f3hoz k\u00eds\u00e9rtetiesen hasonl\u00f3 volt \u2013 m\u00e9gsem lett alkotm\u00e1nyellenes, csak az\u00e9rt mert k\u00fcl\u00f6n t\u00f6rv\u00e9nyben alkott\u00e1k meg."}