{"id":11607,"date":"2024-07-15T10:19:44","date_gmt":"2024-07-15T08:19:44","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=11607"},"modified":"2025-08-25T16:15:51","modified_gmt":"2025-08-25T14:15:51","slug":"mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/","title":{"rendered":"Augusztust\u00f3l megdupl\u00e1z\u00f3dnak a mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszegek"},"content":{"rendered":"\n<p><strong>K\u00e9tszeres\u00e9re n\u0151 az \u00e1ltal\u00e1nos t\u00e9ny\u00e1ll\u00e1shoz kapcsol\u00f3d\u00f3 mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszege, de dupl\u00e1z\u00f3dik a be nem jelentett alkalmazott foglalkoztat\u00e1sa, illetve a sz\u00e1mlakibocs\u00e1t\u00e1si, nyugtakibocs\u00e1t\u00e1si \u00e9s iratmeg\u0151rz\u00e9si k\u00f6telezetts\u00e9g elmulaszt\u00e1sa eset\u00e9n kiszabhat\u00f3 szankci\u00f3 m\u00e9rt\u00e9ke is. Mindezt a Magyar K\u00f6zl\u00f6nyben 2024. j\u00falius 8-\u00e1n megjelent, az Ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyt is \u00e9rint\u0151 ad\u00f3jogszab\u00e1ly-v\u00e1ltoz\u00e1sok \u00edrj\u00e1k el\u0151. <\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-a7d44f2d48aa6e2556d97ec729d9113a\" id=\"h-a-mulasztasi-birsag-merteke\" style=\"color:#901a1a\"><strong>A mulaszt\u00e1si b\u00edrs\u00e1g m\u00e9rt\u00e9ke<\/strong><\/h2>\n\n\n\n<p><a href=\"https:\/\/magyarkozlony.hu\/dokumentumok\/d3f99fa03573b140eea0adf18aedcad777559f8d\/megtekintes\">A Magyar K\u00f6zl\u00f6nyben megjelent m\u00f3dos\u00edt\u00e1sok \u00e9rtelm\u00e9ben<\/a> 2024. augusztus 1-j\u00e9t\u0151l a NAV \u00e1ltal az \u00e1ltal\u00e1nos b\u00edrs\u00e1gszab\u00e1ly alapj\u00e1n kiszabhat\u00f3 mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszegek megdupl\u00e1z\u00f3dnak:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>term\u00e9szetes szem\u00e9lyek eset\u00e9ben a kor\u00e1bbi 200 ezer forintr\u00f3l 400 ezer forintra,<\/li>\n\n\n\n<li>nem term\u00e9szetes szem\u00e9ly ad\u00f3z\u00f3k eset\u00e9ben a kor\u00e1bbi 500 ezer forintr\u00f3l 1 milli\u00f3 forintra.<\/li>\n<\/ul>\n\n\n\n<p>Szint\u00e9n k\u00e9tszeres\u00e9re n\u0151 a be nem jelentett munkaer\u0151 foglalkoztat\u00e1s\u00e1\u00e9rt kiszabhat\u00f3 b\u00edrs\u00e1g \u00f6sszege (a kor\u00e1bbi 1 milli\u00f3 forintr\u00f3l 2 milli\u00f3 forintra). Emellett a sz\u00e1mlaad\u00e1si vagy iratmeg\u0151rz\u00e9si k\u00f6telezetts\u00e9g megszeg\u00e9s\u00e9\u00e9rt kiszabhat\u00f3 b\u00edrs\u00e1g \u00f6sszege is dupl\u00e1z\u00f3dik (1 milli\u00f3 forintr\u00f3l 2 milli\u00f3 forintra).<\/p>\n\n\n\n<p>Fontos hangs\u00falyozni, hogy a kihirdetett m\u00f3dos\u00edt\u00e1sokkal az Ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyben nem sz\u00fcletik \u00faj t\u00e9ny\u00e1ll\u00e1s, kiz\u00e1r\u00f3lag a b\u00edrs\u00e1g\u00f6sszegek emelkednek. Az \u00faj szankci\u00f3s t\u00e9telek a 2024. augusztus 1-je ut\u00e1n esed\u00e9kes ad\u00f3z\u00f3i k\u00f6telezetts\u00e9gek nem teljes\u00edt\u00e9se eset\u00e9n alkalmazhat\u00f3k.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-930712031af21fb4dd7f0ccc1dbf4772\" id=\"h-kommentar-a-valtozasokhoz\" style=\"color:#901a1a\"><strong>Komment\u00e1r a v\u00e1ltoz\u00e1sokhoz<\/strong><\/h2>\n\n\n\n<p>A korm\u00e1ny a rendelet hivatalos indokol\u00e1sa szerint az orosz-ukr\u00e1n h\u00e1bor\u00fara hivatkozva emeli dupl\u00e1j\u00e1ra az <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/adobirsag\/\">ad\u00f3b\u00edrs\u00e1gok<\/a> m\u00e9rt\u00e9k\u00e9t. \u00c9rdemes figyelembe venni azonban, hogy azokn\u00e1l az ad\u00f3jogszab\u00e1lyokn\u00e1l, ahol konkr\u00e9t forint\u00f6sszeg van meghat\u00e1rozva, p\u00e9ld\u00e1ul a kiszabhat\u00f3 b\u00edrs\u00e1gok eset\u00e9ben, ott az infl\u00e1ci\u00f3 emelked\u00e9s\u00e9vel bizonyos id\u0151k\u00f6z\u00f6nk\u00e9nt korrekci\u00f3ra van sz\u00fcks\u00e9g. A sok \u00e9vvel ezel\u0151tt megszabott, m\u00e1ra m\u00e1r alacsonynak sz\u00e1m\u00edt\u00f3 szankci\u00f3s t\u00e9telek egyre kev\u00e9sb\u00e9 voltak visszatart\u00f3 erej\u0171ek. E vonatkoz\u00e1sban a mulaszt\u00e1si b\u00edrs\u00e1g emel\u00e9s\u00e9vel egy \u00e9vtizedes lemarad\u00e1st hoz be a t\u00f6rv\u00e9nyalkot\u00f3. Ebb\u0151l a szempontb\u00f3l a dupl\u00e1z\u00e1s nem tekinthet\u0151 drasztikusnak. Emellett az int\u00e9zked\u00e9s egyik pozit\u00edv hat\u00e1sak\u00e9nt az ad\u00f3z\u00f3i fegyelem javul\u00e1s\u00e1val is sz\u00e1molni lehet.<\/p>\n\n\n\n<p>K\u00e9rd\u00e9s, hogy a m\u00f3dos\u00edt\u00e1sokat k\u00f6vet\u0151en szigorodnak-e az ad\u00f3ellen\u0151rz\u00e9sek? Ir\u00e1ny\u00e1t \u00e9s az alkalmazott m\u00f3dszereket tekintve v\u00e1ltozik-e a NAV ellen\u0151rz\u00e9si strat\u00e9gi\u00e1ja a k\u00f6zelj\u00f6v\u0151ben?<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-daa99652545aa714d17afbab8d8e6012\" id=\"h-a-mulasztasi-birsag-fogalma\" style=\"color:#901a1a\"><strong>A mulaszt\u00e1si b\u00edrs\u00e1g fogalma<\/strong><\/h2>\n\n\n\n<p>A mulaszt\u00e1si b\u00edrs\u00e1g egy olyan szankci\u00f3, amelyet az ad\u00f3hat\u00f3s\u00e1g ad\u00f3kkal, k\u00f6lts\u00e9gvet\u00e9si t\u00e1mogat\u00e1sokkal kapcsolatban jogszab\u00e1lyokban meghat\u00e1rozott ad\u00f3k\u00f6telezetts\u00e9gek megszeg\u00e9se vagy nem teljes\u00edt\u00e9se eset\u00e9n alkalmazhat. A b\u00edrs\u00e1g alkalmaz\u00e1sa szempontj\u00e1b\u00f3l az egyes ad\u00f3fajt\u00e1kon t\u00fal ad\u00f3nak min\u0151s\u00fcl a j\u00e1rul\u00e9kkal, az illet\u00e9kkel \u00f6sszef\u00fcgg\u0151, a k\u00f6zponti k\u00f6lts\u00e9gvet\u00e9s, az elk\u00fcl\u00f6n\u00edtett \u00e1llami p\u00e9nzalap, a Nyugd\u00edjbiztos\u00edt\u00e1si Alap, az Eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si Alap vagy az \u00f6nkorm\u00e1nyzatok jav\u00e1ra teljes\u00edtend\u0151, t\u00f6rv\u00e9nyen alapul\u00f3 k\u00f6telez\u0151 befizet\u00e9s is. K\u00f6lts\u00e9gvet\u00e9si t\u00e1mogat\u00e1snak tekintend\u0151 a k\u00f6zponti k\u00f6lts\u00e9gvet\u00e9s, az elk\u00fcl\u00f6n\u00edtett \u00e1llami p\u00e9nzalap terh\u00e9re t\u00f6rv\u00e9nyben, korm\u00e1nyrendeletben vagy miniszteri rendeletben meghat\u00e1rozott felt\u00e9telek alapj\u00e1n juttatott t\u00e1mogat\u00e1s.<\/p>\n\n\n\n<p>A mulaszt\u00e1si b\u00edrs\u00e1g kiszab\u00e1s\u00e1nak eseteit \u00e9s az egyes mulaszt\u00e1sokkal kapcsolatban kiszabhat\u00f3 b\u00edrs\u00e1g\u00f6sszeg \u00e1ltal\u00e1nos hat\u00e1rait az <a href=\"https:\/\/net.jogtar.hu\/jogszabaly?docid=a1700150.tv\">Art<\/a> 220-236. paragrafusai tartalmazz\u00e1k. A m\u00e9rlegel\u00e9si szempontokat ugyanezen t\u00f6rv\u00e9ny 237. paragrafusa, a mulaszt\u00e1si b\u00edrs\u00e1g kiszab\u00e1s\u00e1nak id\u0151beli korl\u00e1tj\u00e1t pedig a 238. paragrafusa hat\u00e1rozz\u00e1k meg.<\/p>\n\n\n\n<p><em>A Magyar K\u00f6zl\u00f6nyben 2024. j\u00falius 8-\u00e1n megjelent \u00faj ad\u00f3t\u00f6rv\u00e9ny-m\u00f3dos\u00edt\u00f3 rendeletekr\u0151l, azon bel\u00fcl is <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/vedelmi-hozzajarulas-extraprofitado-szigoritas\/\">a v\u00e9delmi hozz\u00e1j\u00e1rul\u00e1s r\u00e9szleteir\u0151l itt \u00edrtunk<\/a>.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u00e9tszeres\u00e9re n\u0151 az \u00e1ltal\u00e1nos t\u00e9ny\u00e1ll\u00e1shoz kapcsol\u00f3d\u00f3 mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszege, de dupl\u00e1z\u00f3dnak m\u00e1s b\u00edrs\u00e1gt\u00e9telek is.<\/p>\n","protected":false},"author":1028,"featured_media":11608,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[41],"class_list":{"0":"post-11607","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2024\/07\/mulasztasi-birsag-adotorveny-valtozasok-2024.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Augusztust\u00f3l megdupl\u00e1z\u00f3dnak a mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszegek<\/title>\n<meta name=\"description\" content=\"K\u00e9tszeres\u00e9re n\u0151 az \u00e1ltal\u00e1nos t\u00e9ny\u00e1ll\u00e1shoz kapcsol\u00f3d\u00f3 mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszege, de dupl\u00e1z\u00f3dnak m\u00e1s b\u00edrs\u00e1g\u00f6sszegek is.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Augusztust\u00f3l megdupl\u00e1z\u00f3dnak a mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszegek\" \/>\n<meta property=\"og:description\" content=\"K\u00e9tszeres\u00e9re n\u0151 az \u00e1ltal\u00e1nos t\u00e9ny\u00e1ll\u00e1shoz kapcsol\u00f3d\u00f3 mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszege, de dupl\u00e1z\u00f3dnak m\u00e1s b\u00edrs\u00e1g\u00f6sszegek is.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2024-07-15T08:19:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-25T14:15:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hu.andersen.com\/wp-content\/uploads\/2024\/07\/mulasztasi-birsag-adotorveny-valtozasok-2024.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1640\" \/>\n\t<meta property=\"og:image:height\" content=\"780\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"G\u00f6tz Attila\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"G\u00f6tz Attila\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\\\/\"},\"author\":{\"name\":\"G\u00f6tz Attila\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#\\\/schema\\\/person\\\/57a8b81638277dac3324887812032990\"},\"headline\":\"Augusztust\u00f3l megdupl\u00e1z\u00f3dnak a mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszegek\",\"datePublished\":\"2024-07-15T08:19:44+00:00\",\"dateModified\":\"2025-08-25T14:15:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\\\/\"},\"wordCount\":775,\"image\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/hu.andersen.com\\\/wp-content\\\/uploads\\\/2024\\\/07\\\/mulasztasi-birsag-adotorveny-valtozasok-2024.jpg\",\"keywords\":[\"slider\"],\"articleSection\":[\"H\u00edrek\"],\"inLanguage\":\"hu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\\\/\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\\\/\",\"name\":\"Augusztust\u00f3l megdupl\u00e1z\u00f3dnak a mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszegek\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/hu.andersen.com\\\/wp-content\\\/uploads\\\/2024\\\/07\\\/mulasztasi-birsag-adotorveny-valtozasok-2024.jpg\",\"datePublished\":\"2024-07-15T08:19:44+00:00\",\"dateModified\":\"2025-08-25T14:15:51+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#\\\/schema\\\/person\\\/57a8b81638277dac3324887812032990\"},\"description\":\"K\u00e9tszeres\u00e9re n\u0151 az \u00e1ltal\u00e1nos t\u00e9ny\u00e1ll\u00e1shoz kapcsol\u00f3d\u00f3 mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszege, de dupl\u00e1z\u00f3dnak m\u00e1s b\u00edrs\u00e1g\u00f6sszegek is.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\\\/#breadcrumb\"},\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"hu\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\\\/#primaryimage\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/wp-content\\\/uploads\\\/2024\\\/07\\\/mulasztasi-birsag-adotorveny-valtozasok-2024.jpg\",\"contentUrl\":\"https:\\\/\\\/hu.andersen.com\\\/wp-content\\\/uploads\\\/2024\\\/07\\\/mulasztasi-birsag-adotorveny-valtozasok-2024.jpg\",\"width\":1640,\"height\":780,\"caption\":\"Dupl\u00e1z\u00f3dik a mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszege - \u00c9vk\u00f6zi ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1sok\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kezd\u0151lap\",\"item\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Augusztust\u00f3l megdupl\u00e1z\u00f3dnak a mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszegek\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/\",\"name\":\"Andersen In Hungary\",\"description\":\"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/hu.andersen.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"hu\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#\\\/schema\\\/person\\\/57a8b81638277dac3324887812032990\",\"name\":\"G\u00f6tz Attila\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"hu\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2d4fd031a22fa340d80ae6058bee0ef10aa643338dbc8f7650a08f79a37958b7?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2d4fd031a22fa340d80ae6058bee0ef10aa643338dbc8f7650a08f79a37958b7?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2d4fd031a22fa340d80ae6058bee0ef10aa643338dbc8f7650a08f79a37958b7?s=96&d=mm&r=g\",\"caption\":\"G\u00f6tz Attila\"},\"sameAs\":[\"https:\\\/\\\/hu.andersen.com\"],\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/author\\\/agotz\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Augusztust\u00f3l megdupl\u00e1z\u00f3dnak a mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszegek","description":"K\u00e9tszeres\u00e9re n\u0151 az \u00e1ltal\u00e1nos t\u00e9ny\u00e1ll\u00e1shoz kapcsol\u00f3d\u00f3 mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszege, de dupl\u00e1z\u00f3dnak m\u00e1s b\u00edrs\u00e1g\u00f6sszegek is.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/","og_locale":"hu_HU","og_type":"article","og_title":"Augusztust\u00f3l megdupl\u00e1z\u00f3dnak a mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszegek","og_description":"K\u00e9tszeres\u00e9re n\u0151 az \u00e1ltal\u00e1nos t\u00e9ny\u00e1ll\u00e1shoz kapcsol\u00f3d\u00f3 mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszege, de dupl\u00e1z\u00f3dnak m\u00e1s b\u00edrs\u00e1g\u00f6sszegek is.","og_url":"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/","og_site_name":"Andersen Magyarorsz\u00e1g","article_published_time":"2024-07-15T08:19:44+00:00","article_modified_time":"2025-08-25T14:15:51+00:00","og_image":[{"width":1640,"height":780,"url":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2024\/07\/mulasztasi-birsag-adotorveny-valtozasok-2024.jpg","type":"image\/jpeg"}],"author":"G\u00f6tz Attila","twitter_card":"summary_large_image","twitter_misc":{"Szerz\u0151:":"G\u00f6tz Attila","Becs\u00fclt olvas\u00e1si id\u0151":"4 perc"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/#article","isPartOf":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/"},"author":{"name":"G\u00f6tz Attila","@id":"https:\/\/hu.andersen.com\/#\/schema\/person\/57a8b81638277dac3324887812032990"},"headline":"Augusztust\u00f3l megdupl\u00e1z\u00f3dnak a mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszegek","datePublished":"2024-07-15T08:19:44+00:00","dateModified":"2025-08-25T14:15:51+00:00","mainEntityOfPage":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/"},"wordCount":775,"image":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/#primaryimage"},"thumbnailUrl":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2024\/07\/mulasztasi-birsag-adotorveny-valtozasok-2024.jpg","keywords":["slider"],"articleSection":["H\u00edrek"],"inLanguage":"hu"},{"@type":"WebPage","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/","url":"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/","name":"Augusztust\u00f3l megdupl\u00e1z\u00f3dnak a mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszegek","isPartOf":{"@id":"https:\/\/hu.andersen.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/#primaryimage"},"image":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/#primaryimage"},"thumbnailUrl":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2024\/07\/mulasztasi-birsag-adotorveny-valtozasok-2024.jpg","datePublished":"2024-07-15T08:19:44+00:00","dateModified":"2025-08-25T14:15:51+00:00","author":{"@id":"https:\/\/hu.andersen.com\/#\/schema\/person\/57a8b81638277dac3324887812032990"},"description":"K\u00e9tszeres\u00e9re n\u0151 az \u00e1ltal\u00e1nos t\u00e9ny\u00e1ll\u00e1shoz kapcsol\u00f3d\u00f3 mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszege, de dupl\u00e1z\u00f3dnak m\u00e1s b\u00edrs\u00e1g\u00f6sszegek is.","breadcrumb":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/#breadcrumb"},"inLanguage":"hu","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/"]}]},{"@type":"ImageObject","inLanguage":"hu","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/#primaryimage","url":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2024\/07\/mulasztasi-birsag-adotorveny-valtozasok-2024.jpg","contentUrl":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2024\/07\/mulasztasi-birsag-adotorveny-valtozasok-2024.jpg","width":1640,"height":780,"caption":"Dupl\u00e1z\u00f3dik a mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszege - \u00c9vk\u00f6zi ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1sok"},{"@type":"BreadcrumbList","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mulasztasi-birsag-duplazodo-osszegek-adotorveny-valtozasok-2024\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kezd\u0151lap","item":"https:\/\/hu.andersen.com\/hu\/"},{"@type":"ListItem","position":2,"name":"Augusztust\u00f3l megdupl\u00e1z\u00f3dnak a mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszegek"}]},{"@type":"WebSite","@id":"https:\/\/hu.andersen.com\/#website","url":"https:\/\/hu.andersen.com\/","name":"Andersen In Hungary","description":"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hu.andersen.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"hu"},{"@type":"Person","@id":"https:\/\/hu.andersen.com\/#\/schema\/person\/57a8b81638277dac3324887812032990","name":"G\u00f6tz Attila","image":{"@type":"ImageObject","inLanguage":"hu","@id":"https:\/\/secure.gravatar.com\/avatar\/2d4fd031a22fa340d80ae6058bee0ef10aa643338dbc8f7650a08f79a37958b7?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2d4fd031a22fa340d80ae6058bee0ef10aa643338dbc8f7650a08f79a37958b7?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2d4fd031a22fa340d80ae6058bee0ef10aa643338dbc8f7650a08f79a37958b7?s=96&d=mm&r=g","caption":"G\u00f6tz Attila"},"sameAs":["https:\/\/hu.andersen.com"],"url":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"}]}},"_links":{"self":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/11607","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/users\/1028"}],"replies":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/comments?post=11607"}],"version-history":[{"count":6,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/11607\/revisions"}],"predecessor-version":[{"id":13726,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/11607\/revisions\/13726"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/media\/11608"}],"wp:attachment":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/media?parent=11607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/categories?post=11607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/tags?post=11607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}