{"id":12185,"date":"2024-11-14T20:22:04","date_gmt":"2024-11-14T19:22:04","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=12185"},"modified":"2024-12-14T09:36:03","modified_gmt":"2024-12-14T08:36:03","slug":"dac9-javaslat-adminisztracios-konnyites-globe","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/dac9-javaslat-adminisztracios-konnyites-globe\/","title":{"rendered":"DAC9 javaslat: adminisztr\u00e1ci\u00f3s k\u00f6nny\u00edt\u00e9s a glob\u00e1lis minimumad\u00f3 bevall\u00e1s\u00e1hoz"},"content":{"rendered":"\n<p><strong>Az Eur\u00f3pai Bizotts\u00e1g 2024. okt\u00f3ber 28-\u00e1n fogadta el a DAC9 n\u00e9ven ismert javaslatot, amely m\u00f3dos\u00edtja a k\u00f6zigazgat\u00e1si egy\u00fcttm\u0171k\u00f6d\u00e9sr\u0151l sz\u00f3l\u00f3 uni\u00f3s ir\u00e1nyelvet (Directive on Administrative Cooperation \u2013 DAC). C\u00e9lja, hogy a multinacion\u00e1lis v\u00e1llalatcsoportok egyszer\u0171bben \u00e9s \u00e1tl\u00e1that\u00f3bb m\u00f3don tudjanak eleget tenni a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/globalis-minimumado\/\">glob\u00e1lis minimumad\u00f3hoz (GloBE)<\/a> kapcsol\u00f3d\u00f3 jelent\u00e9st\u00e9teli \u00e9s bevall\u00e1si k\u00f6telezetts\u00e9g\u00fcknek.<\/strong><\/p>\n\n\n\n<p>A <a href=\"https:\/\/taxation-customs.ec.europa.eu\/news\/administrative-cooperation-taxation-2024-10-28_en\">DAC9 javaslat<\/a> alapj\u00e1n a v\u00e1llalatcsoportok k\u00f6zpontilag ny\u00fajthatn\u00e1k be a teljes csoportra vonatkoz\u00f3 glob\u00e1lis minimumad\u00f3 bevall\u00e1sukat. Az \u00faj szab\u00e1lyoz\u00e1s lehet\u0151s\u00e9get ad arra, hogy ezt vagy az anyav\u00e1llalat, vagy a csoport egyik kijel\u00f6lt tagja tegye meg saj\u00e1t joghat\u00f3s\u00e1ga fel\u00e9 (a teljes csoportot k\u00e9pviselve). Az uni\u00f3 erre a c\u00e9lra egy szabv\u00e1nyos\u00edtott, online bejelent\u0151 platformot hoz l\u00e9tre. Ez \u00f6sszess\u00e9g\u00e9ben jelent\u0151s adminisztr\u00e1ci\u00f3s k\u00f6nny\u00edt\u00e9st jelentene az \u00e9rintett v\u00e1llalatok \u00e9s v\u00e1llalatcsoportok sz\u00e1m\u00e1ra.<\/p>\n\n\n\n<p>A javaslat szerint a bevall\u00e1s els\u0151 k\u00f6rben az azt bead\u00f3 (a jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gnek eleget tev\u0151) csoporttag nemzeti ad\u00f3hat\u00f3s\u00e1g\u00e1hoz futna be, amely a feldolgoz\u00e1st k\u00f6vet\u0151en tov\u00e1bb\u00edtan\u00e1 azt a t\u00f6bbi \u00e9rintett ad\u00f3hat\u00f3s\u00e1gnak. Erre h\u00e1rom h\u00f3napos hat\u00e1rid\u0151 \u00e1llna rendelkez\u00e9s\u00e9re (\u00e1tmeneti \u00e9v eset\u00e9ben 6 h\u00f3nap).<\/p>\n\n\n\n<p>Amennyiben az Eur\u00f3pai Tan\u00e1cs is megszavazza a javaslatot, a m\u00f3dos\u00edtott ir\u00e1nyelvet a tag\u00e1llamoknak 2025. december 31-ig kell \u00e1t\u00fcltetni\u00fck saj\u00e1t jogrendszer\u00fckbe. A DAC9 nagy val\u00f3sz\u00edn\u0171s\u00e9ggel a m\u00e1r a 2024-es p\u00e9nz\u00fcgyi \u00e9vet is \u00e9rinti, ennek megfelel\u0151en a jelent\u00e9si k\u00f6telezetts\u00e9g legk\u00e9s\u0151bb 2026. j\u00fanius 30-ig lesz esed\u00e9kes (az EU ir\u00e1nyelv 51. \u00e9s 44(7) cikkeiben foglaltak szerint).<\/p>\n\n\n\n<p>A javaslat elfogad\u00e1s\u00e1nak egyik fontos k\u00f6vetkezm\u00e9nye, hogy nemzeti szinten v\u00e1rhat\u00f3an kev\u00e9sb\u00e9 lesz relev\u00e1ns a glob\u00e1lis minimumad\u00f3 bevall\u00e1s. Ugyanakkor a vonatkoz\u00f3 adatszolg\u00e1ltat\u00e1st a v\u00e1llalatcsoport szintj\u00e9n ezt k\u00f6vet\u0151en is t\u00e1mogatni kell, hiszen a bevall\u00e1st beny\u00fajt\u00f3 anyav\u00e1llalat vagy a kijel\u00f6lt csoporttag tov\u00e1bbra is r\u00e9szletes adatokat v\u00e1r majd el a le\u00e1nyv\u00e1llalatokt\u00f3l.<\/p>\n\n\n\n<p><em>Szerz\u0151: G\u00f6tz Attila (PR \u00e9s kommunik\u00e1ci\u00f3s szak\u00e9rt\u0151)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u00f6zpontilag is beny\u00fajthat\u00f3 lesz a bevall\u00e1s.<\/p>\n","protected":false},"author":1028,"featured_media":12186,"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-12185","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\/11\/dac9-javaslat-globe-andersen-banner.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 v27.2 (Yoast SEO v27.2) - 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