{"id":11794,"date":"2024-09-13T06:55:13","date_gmt":"2024-09-13T04:55:13","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=11794"},"modified":"2024-09-13T11:04:37","modified_gmt":"2024-09-13T09:04:37","slug":"ujabb-adougyet-bukott-a-magyar-allam-eub-afatorveny","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-adougyet-bukott-a-magyar-allam-eub-afatorveny\/","title":{"rendered":"Alapvet\u0151 v\u00e1ltoz\u00e1sok el\u0151tt a gy\u00f3gyszeripari c\u00e9gek magyarorsz\u00e1gi ad\u00f3z\u00e1sa"},"content":{"rendered":"\n

A magyar gy\u00f3gyszeripar sz\u00e1m\u00e1ra meghat\u00e1roz\u00f3 jelent\u0151s\u00e9g\u0171 \u00edt\u00e9letet hozott a tegnapi nap folyam\u00e1n az Eur\u00f3pai Uni\u00f3 B\u00edr\u00f3s\u00e1ga (EUB).<\/strong><\/p>\n\n\n\n

A nemzeti \u00e9s az uni\u00f3s jogszab\u00e1ly viszonya<\/h2>\n\n\n\n

Az \u00e1ltal\u00e1nos forgalmi ad\u00f3 uni\u00f3s szinten harmoniz\u00e1lt ad\u00f3nem, \u00edgy amennyiben az \u00c1fa tv. valamely szakasza az \u00c1fa Ir\u00e1nyelvbe (H\u00c9A-Ir\u00e1nyelv) \u00fctk\u00f6zik, akkor ez ut\u00f3bbi els\u0151bbs\u00e9g\u00e9re hivatkozva b\u00e1rmely ad\u00f3alany ak\u00e1r az EUB el\u0151tt is t\u00e1madhatja a nemzeti jogszab\u00e1lyt \u00e9s az annak alapj\u00e1n el\u0151\u00edrt, \u0151t terhel\u0151 ad\u00f3k\u00f6telezetts\u00e9get. T\u00f6bb alkalommal is sikerrel tett\u00e9k ezt m\u00e1r kor\u00e1bban a magyar ad\u00f3alanyok ak\u00e1r a p\u00e9nz\u00fcgyileg rendezetlen sz\u00e1ml\u00e1khoz kapcsol\u00f3d\u00f3 levon\u00e1si jog gyakorl\u00e1sa, ak\u00e1r p\u00e9ld\u00e1ul a behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 \u00e1fa k\u00f6telezetts\u00e9g t\u00e9m\u00e1j\u00e1ban. Ezekhez hasonl\u00f3 \u00fcgyben \u00edt\u00e9lt tegnap egy magyar gy\u00f3gyszeripari ad\u00f3z\u00f3 jav\u00e1ra az EUB a NAV-val szemben.<\/p>\n\n\n\n

Az Eur\u00f3pai Uni\u00f3 B\u00edr\u00f3s\u00e1g\u00e1nak friss \u00edt\u00e9lete<\/h2>\n\n\n\n

A tegnapi \u00edt\u00e9let h\u00e1tter\u00e9ben az \u00e1llt, hogy a gy\u00f3gyszeripari szerepl\u0151k vaskos befizet\u00e9seket teljes\u00edtettek \u00e9s teljes\u00edtenek a k\u00f6zfinansz\u00edroz\u00e1sban r\u00e9szt vev\u0151 term\u00e9keik ut\u00e1n (gy\u00f3gyszerad\u00f3) a NAV r\u00e9sz\u00e9re annak \u00e9rdek\u00e9ben, hogy az \u00e1llam e befizet\u00e9seket \u00e9pp az \u00e9rintett szerepl\u0151k term\u00e9kei tb t\u00e1mogat\u00e1s\u00e1nak finansz\u00edroz\u00e1s\u00e1ra ford\u00edtsa. Ez a r\u00e9g\u00f3ta l\u00e9tez\u0151 k\u00f6zteher r\u00e1ad\u00e1sul jelenleg az extraprofit ad\u00f3 rendelet alapj\u00e1n m\u00e9g magasabb is az eddigiekn\u00e9l.<\/p>\n\n\n\n

Kor\u00e1bban az EUB m\u00e1r kimondta, hogy az olyan kifizet\u00e9seket is \u00e1rengedm\u00e9nynek kell tekinteni, ahol a forgalmaz\u00f3k nem k\u00f6zvetlen\u00fcl a saj\u00e1t viszontelad\u00f3ikat szubvencion\u00e1lj\u00e1k, hanem a viszontelad\u00f3k vev\u0151it (azaz a vev\u0151 vev\u0151j\u00e9nek adott p\u00e9nzjuttat\u00e1s is \u00e1rengedm\u00e9ny lehet bizonyos felt\u00e9telek mellett). Ha pedig \u00e1rengedm\u00e9nynek min\u0151s\u00fclnek ezek a kifizet\u00e9sek, akkor azzal a forgalmaz\u00f3 cs\u00f6kkentheti a fizetend\u0151 \u00e1f\u00e1j\u00e1t a h\u00f3nap v\u00e9g\u00e9n.<\/p>\n\n\n\n

Az EUB fenti logik\u00e1ja nyom\u00e1n mer\u00fclt fel az a k\u00e9rd\u00e9s, hogy az olyan gy\u00f3gyszerforgalmaz\u00f3k, akik az eg\u00e9szs\u00e9gp\u00e9nzt\u00e1raknak k\u00f6telesek befizet\u00e9seket teljes\u00edteni az\u00e9rt, hogy az eg\u00e9szs\u00e9gp\u00e9nzt\u00e1rak a kapott forr\u00e1sokat a forgalmaz\u00f3k k\u00e9sz\u00edtm\u00e9nyeinek \u00e1rt\u00e1mogat\u00e1s\u00e1ra haszn\u00e1lj\u00e1k, jogosultak-e cs\u00f6kkenteni az \u00e1fafizet\u00e9si k\u00f6telezetts\u00e9g\u00fcket a befizet\u00e9si k\u00f6telezetts\u00e9geik nyom\u00e1n. Az EUB v\u00e1lasza igenl\u0151 volt: el\u0151bb a n\u00e9met mag\u00e1n-eg\u00e9szs\u00e9gp\u00e9nzt\u00e1ri rendszer kapcs\u00e1n, majd a magyar t\u00e1mogat\u00e1svolumen-szerz\u0151d\u00e9sek nyom\u00e1n teljes\u00edtett befizet\u00e9sek eset\u00e9ben mondta ki, hogy a forgalmaz\u00f3knak visszaj\u00e1r az \u00e1ltaluk befizetett \u00f6sszegek ut\u00e1n azok \u00e1fa tartalma.<\/p>\n\n\n\n

\u00cdgy \u00e9rkezt\u00fcnk meg a tegnapi \u00edt\u00e9lethez. M\u00edg a t\u00e1mogat\u00e1svolumen-befizet\u00e9sek eset\u00e9ben az \u00e1llami eg\u00e9szs\u00e9gp\u00e9nzt\u00e1r (NEAK) a forgalmaz\u00f3kkal k\u00f6t\u00f6tt szerz\u0151d\u00e9sek alapj\u00e1n kapja a forr\u00e1sokat, az ipar\u00e1gi szab\u00e1lyok szerint a forgalmaz\u00f3knak a t\u00f6rv\u00e9ny el\u0151\u00edr\u00e1sa szerint k\u00f6telez\u0151 jelleggel is teljes\u00edtenie kell befizet\u00e9seket (ezt h\u00edvja a szakma gy\u00f3gyszerad\u00f3nak). A k\u00e9rd\u00e9s az volt, hogy maga a gy\u00f3gyszerad\u00f3 is \u00e1fa visszaig\u00e9nyl\u00e9sre jogos\u00edtja-e a forgalmaz\u00f3kat. A gy\u00f3gyszerad\u00f3 ad\u00f3 vagy \u00e1rengedm\u00e9ny, ad\u00f3alapot n\u00f6vel vagy cs\u00f6kkent?<\/p>\n\n\n\n

Az EUB dodonai d\u00f6nt\u00e9st hozott: egy a gy\u00f3gyszerad\u00f3hoz hasonl\u00f3 befizet\u00e9si k\u00f6telezetts\u00e9g a gy\u00f3gyszerforgalmaz\u00f3kat \u00e9rint\u0151 k\u00f6lts\u00e9gk\u00e9nt be\u00e9p\u00fcl az \u00e1fa alapj\u00e1ba, ahogy az a magyar gyakorlatban is kialakult, ez azonban nem jelenti azt, hogy az ad\u00f3z\u00f3k nem ig\u00e9nyelhetik vissza a befizet\u00e9sek \u00e1fa tartalm\u00e1t.<\/p>\n\n\n\n

Az EUB d\u00f6nt\u00e9se szerint az ad\u00f3semlegess\u00e9g uni\u00f3s jogi elve s\u00e9r\u00fclne ugyanis, ha a befizet\u00e9sre k\u00f6telezett gy\u00f3gyszeripari v\u00e1llalkoz\u00e1s \u00e1ltal fizetend\u0151 \u00e1fa kisz\u00e1m\u00edt\u00e1s\u00e1nak ad\u00f3alapja magasabb, mint a v\u00e9glegesen az \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9\u00e9rt kapott bev\u00e9tel, jelenleg pedig ez k\u00f6vetkezik az \u00c1fa t\u00f6rv\u00e9ny logik\u00e1j\u00e1b\u00f3l, az teh\u00e1t \u00edgy s\u00e9rti az \u00c1fa Ir\u00e1nyelv rendelkez\u00e9seit.<\/p>\n\n\n\n

K\u00f6vetkezm\u00e9nyek<\/h2>\n\n\n\n

Az ad\u00f3z\u00f3 a d\u00f6nt\u00e9ssel megnyerte az elj\u00e1r\u00e1st az EUB el\u0151tt, \u00edgy v\u00e1rhat\u00f3an az alapul szolg\u00e1l\u00f3 nemzeti b\u00edr\u00f3s\u00e1g el\u0151tt foly\u00f3 perben is nyerni fog. A d\u00f6nt\u00e9s azonban \u00e1ltal\u00e1nos \u00e9rv\u00e9ny\u0171, mivel az a nemzeti jogszab\u00e1ly uni\u00f3s jogi megs\u00e9rt\u00e9s\u00e9t \u00e1llap\u00edtja meg, r\u00e1ad\u00e1sul nem csak a j\u00f6v\u0151re n\u00e9zve, hanem visszamen\u0151leges hat\u00e1llyal. A gy\u00f3gyszeripari szerepl\u0151knek \u00edgy tan\u00e1csos felm\u00e9rni\u00fck a jelenlegi poz\u00edci\u00f3jukat \u00e9s m\u00e9rlegelni az ut\u00f3lagos ad\u00f3alap-cs\u00f6kkent\u00e9si lehet\u0151s\u00e9get, mert a d\u00f6nt\u00e9s meghozatal\u00e1val ez az opci\u00f3 a sz\u00e1mukra is megny\u00edlt. Term\u00e9szetesen a k\u00f6vetkez\u0151 id\u0151szakban v\u00e1rhat\u00f3 az \u00e1fat\u00f6rv\u00e9ny, mint nemzeti jogszab\u00e1ly m\u00f3dos\u00edt\u00e1sa is, hogy az \u00f6sszhangba ker\u00fclj\u00f6n az uni\u00f3s joggal. Azt azonban nem lehet pontosan tudni, hogy ez mikor k\u00f6vetkezik be \u00e9s egy\u00e1ltal\u00e1n milyen id\u0151beli hat\u00e1llyal teszi majd lehet\u0151v\u00e9 a jog\u00e9rv\u00e9nyes\u00edt\u00e9st.<\/p>\n\n\n\n

Ha tov\u00e1bbi seg\u00edts\u00e9gre lenne sz\u00fcks\u00e9ge a poz\u00edci\u00f3 felm\u00e9r\u00e9s\u00e9hez \u00e9s a leggyorsabb, illetve legteljesebb ig\u00e9ny\u00e9rv\u00e9nyes\u00edt\u00e9si m\u00f3d megtal\u00e1l\u00e1s\u00e1hoz, keresse k\u00f6zvetett ad\u00f3 szak\u00e9rt\u0151inket<\/a>!<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

A magyar gy\u00f3gyszeripar sz\u00e1m\u00e1ra meghat\u00e1roz\u00f3 jelent\u0151s\u00e9g\u0171 \u00edt\u00e9letet hozott tegnap az Eur\u00f3pai Uni\u00f3 B\u00edr\u00f3s\u00e1ga (EUB).<\/p>\n","protected":false},"author":1028,"featured_media":11795,"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-11794","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\/09\/europai-birosag-afa-nav-gyogyszeripar-itelet.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"\nAlapvet\u0151 v\u00e1ltoz\u00e1sok el\u0151tt a gy\u00f3gyszeripari c\u00e9gek hazai 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