{"id":15649,"date":"2026-07-01T14:48:18","date_gmt":"2026-07-01T12:48:18","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=15649"},"modified":"2026-07-01T14:48:19","modified_gmt":"2026-07-01T12:48:19","slug":"adotorvenyek-alkotmanyos-kontrollja-alkotmanymodositas","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/adotorvenyek-alkotmanyos-kontrollja-alkotmanymodositas\/","title":{"rendered":"B\u0151v\u00fclhet az ad\u00f3t\u00f6rv\u00e9nyek alkotm\u00e1nyos kontrollja"},"content":{"rendered":"\n

A t\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1tott 17. alapt\u00f6rv\u00e9ny-m\u00f3dos\u00edt\u00e1s tervezet<\/strong> megsz\u00fcntetn\u00e9 az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g jelenlegi korl\u00e1toz\u00e1s\u00e1t, amely az ad\u00f3- \u00e9s k\u00f6lts\u00e9gvet\u00e9si t\u00e1rgy\u00fa t\u00f6rv\u00e9nyek fel\u00fclvizsg\u00e1lat\u00e1ra vonatkozik. Ez sz\u00e9lesebb alkotm\u00e1nyoss\u00e1gi \u00e9rvrendszert \u00e9s \u00faj jogvitakezel\u00e9si lehet\u0151s\u00e9geket teremthet az ad\u00f3z\u00f3k sz\u00e1m\u00e1ra. A tervezet v\u00e9lem\u00e9nyez\u00e9si hat\u00e1rideje 2026. j\u00fanius 27-\u00e9n lej\u00e1rt, a korm\u00e1nyzati egyeztet\u00e9si fel\u00fcleten<\/a> jelenleg a be\u00e9rkezett \u00e9szrev\u00e9telek ki\u00e9rt\u00e9kel\u00e9se st\u00e1tusz olvashat\u00f3.<\/strong><\/p>\n\n\n\n

Alapt\u00f6rv\u00e9ny-m\u00f3dos\u00edt\u00e1s: elt\u0171nhet a 37. cikk korl\u00e1toz\u00f3 szab\u00e1lya<\/strong><\/h2>\n\n\n\n

Az Alapt\u00f6rv\u00e9ny 2012-es hat\u00e1lybal\u00e9p\u00e9se \u00f3ta a 37. cikk gyakran jogi egyetemi vizsg\u00e1k \u201ebuktat\u00f3 k\u00e9rd\u00e9sek\u00e9nt\u201d is el\u0151ker\u00fcl: mikor \u00e9s milyen k\u00f6rben korl\u00e1tozott az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g hat\u00e1sk\u00f6re k\u00f6lts\u00e9gvet\u00e9si \u00e9s ad\u00f3\u00fcgyi t\u00e1rgy\u00fa t\u00f6rv\u00e9nyek vizsg\u00e1lata sor\u00e1n? A jelenlegi szab\u00e1lyoz\u00e1s alapj\u00e1n az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g elj\u00e1r\u00e1si mozg\u00e1stere mindaddig sz\u0171k\u00edtett, am\u00edg az \u00e1llamad\u00f3ss\u00e1g meghaladja a teljes hazai \u00f6sszterm\u00e9k fel\u00e9t. Ez a korl\u00e1toz\u00e1s k\u00fcl\u00f6n\u00f6sen a k\u00f6zponti ad\u00f3nemekr\u0151l, illet\u00e9kekr\u0151l \u00e9s j\u00e1rul\u00e9kokr\u00f3l, v\u00e1mokr\u00f3l, valamint a helyi ad\u00f3k k\u00f6zponti felt\u00e9teleir\u0151l sz\u00f3l\u00f3 jogszab\u00e1lyok alkotm\u00e1nyoss\u00e1gi vizsg\u00e1lat\u00e1t \u00e9rinti.<\/p>\n\n\n\n

A j\u00fanius v\u00e9g\u00e9n t\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1tott 17. alapt\u00f6rv\u00e9ny-m\u00f3dos\u00edt\u00e1s tervezete e korl\u00e1toz\u00e1s megsz\u00fcntet\u00e9s\u00e9t ir\u00e1nyozza el\u0151. A m\u00f3dos\u00edt\u00e1s alapj\u00e1n hat\u00e1ly\u00e1t veszten\u00e9 a 37. cikk azon rendelkez\u00e9se, amely jelenleg meghat\u00e1rozott \u00e1llamad\u00f3ss\u00e1gi szint felett korl\u00e1tozza az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g vizsg\u00e1lati \u00e9s megsemmis\u00edt\u00e9si jogk\u00f6r\u00e9t k\u00f6lts\u00e9gvet\u00e9si \u00e9s ad\u00f3\u00fcgyi t\u00e1rgy\u00fa t\u00f6rv\u00e9nyek eset\u00e9ben.<\/p>\n\n\n\n

Az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g hat\u00e1sk\u00f6re ad\u00f3\u00fcgyekben: a jelenlegi szab\u00e1lyoz\u00e1s l\u00e9nyege<\/strong><\/h2>\n\n\n\n

A hat\u00e1lyos szab\u00e1lyoz\u00e1s alapj\u00e1n mindaddig, am\u00edg az \u00e1llamad\u00f3ss\u00e1g meghaladja a teljes hazai \u00f6sszterm\u00e9k fel\u00e9t, az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g a k\u00f6lts\u00e9gvet\u00e9si \u00e9s ad\u00f3t\u00e1rgy\u00fa t\u00f6rv\u00e9nyek Alapt\u00f6rv\u00e9nnyel val\u00f3 \u00f6sszhangj\u00e1t csak sz\u0171k k\u00f6rben vizsg\u00e1lhatja.<\/p>\n\n\n\n

A fel\u00fclvizsg\u00e1lat jelenleg l\u00e9nyeg\u00e9ben csak meghat\u00e1rozott alapjogok s\u00e9relme eset\u00e9n lehets\u00e9ges. Ilyen p\u00e9ld\u00e1ul az \u00e9lethez \u00e9s emberi m\u00e9lt\u00f3s\u00e1ghoz val\u00f3 jog, a szem\u00e9lyes adatok v\u00e9delm\u00e9hez val\u00f3 jog, a gondolat-, lelkiismeret- \u00e9s vall\u00e1sszabads\u00e1g, valamint a magyar \u00e1llampolg\u00e1rs\u00e1ghoz kapcsol\u00f3d\u00f3 jogok s\u00e9relme. Ad\u00f3z\u00e1si szempontb\u00f3l a korl\u00e1toz\u00e1s al\u00f3li kiv\u00e9telt els\u0151sorban az elj\u00e1r\u00e1si k\u00f6vetelm\u00e9nyek megs\u00e9rt\u00e9se jelentette.<\/p>\n\n\n\n

Mindez azt eredm\u00e9nyezte, hogy az ad\u00f3z\u00e1si t\u00e1rgy\u00fa t\u00f6rv\u00e9nyek \u00e9rdemi alkotm\u00e1nyoss\u00e1gi vizsg\u00e1lata eddig csak jelent\u0151sen korl\u00e1tozott k\u00f6rben mer\u00fclhetett fel.<\/p>\n\n\n\n

A m\u00f3dos\u00edt\u00e1s v\u00e1rhat\u00f3 jelent\u0151s\u00e9ge<\/strong><\/h2>\n\n\n\n

A tervezett m\u00f3dos\u00edt\u00e1s elfogad\u00e1sa eset\u00e9n az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g sz\u00e9lesebb k\u00f6rben vizsg\u00e1lhatn\u00e1 a k\u00f6zponti ad\u00f3nemeket, illet\u00e9keket, j\u00e1rul\u00e9kokat, v\u00e1mokat, valamint a helyi ad\u00f3k k\u00f6zponti felt\u00e9teleit szab\u00e1lyoz\u00f3 t\u00f6rv\u00e9nyek Alapt\u00f6rv\u00e9nnyel val\u00f3 \u00f6sszhangj\u00e1t.<\/p>\n\n\n\n

Erre tekintettel a j\u00f6v\u0151ben nagyobb szerepet kaphatnak olyan alkotm\u00e1nyoss\u00e1gi szempontok is, mint a jogbiztons\u00e1g, a normavil\u00e1goss\u00e1g, az ar\u00e1nyoss\u00e1g, a tulajdonhoz val\u00f3 jog, illetve az egyenl\u0151 b\u00e1n\u00e1sm\u00f3d k\u00f6vetelm\u00e9nye. V\u00e1rhat\u00f3an az ad\u00f3z\u00e1si jogszab\u00e1lyokkal szembeni alkotm\u00e1nyoss\u00e1gi kontroll ir\u00e1nti k\u00e9relmek sz\u00e1ma is jelent\u0151sen emelkedhet.<\/p>\n\n\n\n

Gyakorlati hat\u00e1sok az ad\u00f3z\u00f3k sz\u00e1m\u00e1ra<\/strong><\/h2>\n\n\n\n

Fontos hangs\u00falyozni: a m\u00f3dos\u00edt\u00e1s nem jelenten\u00e9 automatikusan azt, hogy b\u00e1rmely ad\u00f3jogszab\u00e1ly k\u00f6zvetlen\u00fcl \u00e9s korl\u00e1tlanul megt\u00e1madhat\u00f3v\u00e1 v\u00e1lna az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g el\u0151tt. Az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1ghoz fordul\u00e1s \u00e1ltal\u00e1nos elj\u00e1r\u00e1si felt\u00e9telei, \u00edgy k\u00fcl\u00f6n\u00f6sen az \u00e9rintetts\u00e9g, az ind\u00edtv\u00e1nyoz\u00f3i jogosults\u00e1g \u00e9s az alkotm\u00e1nyjogi panaszra vonatkoz\u00f3 szab\u00e1lyok tov\u00e1bbra is ir\u00e1nyad\u00f3k maradn\u00e1nak.<\/p>\n\n\n\n

Ugyanakkor a m\u00f3dos\u00edt\u00e1s elfogad\u00e1sa eset\u00e9n az ad\u00f3z\u00f3k sz\u00e1m\u00e1ra b\u0151v\u00fclhet azon eszk\u00f6z\u00f6k \u00e9s lehet\u0151s\u00e9gek k\u00f6re, amelyekkel egy vitatott ad\u00f3z\u00e1si szab\u00e1ly alkalmaz\u00e1sa kapcs\u00e1n \u00e9lhetnek. Ez k\u00fcl\u00f6n\u00f6sen olyan esetekben lehet relev\u00e1ns, amikor egy ad\u00f3jogszab\u00e1ly jelent\u0151s p\u00e9nz\u00fcgyi terhet r\u00f3 az \u00e9rintett ad\u00f3z\u00f3kra, visszahat\u00f3 hat\u00e1ly\u00fa vagy \u00e1tmeneti szab\u00e1lyoz\u00e1si k\u00e9rd\u00e9seket vet fel, illetve bizonytalan vagy t\u00f6bbf\u00e9lek\u00e9ppen \u00e9rtelmezhet\u0151 rendelkez\u00e9seket tartalmaz.<\/p>\n\n\n\n

A tervezett m\u00f3dos\u00edt\u00e1s ez\u00e9rt \u00e9rdemben er\u0151s\u00edtheti az ad\u00f3jogszab\u00e1lyok alkotm\u00e1nyos kontrollj\u00e1t, \u00e9s hosszabb t\u00e1von az ad\u00f3z\u00e1si jogvit\u00e1k strat\u00e9gi\u00e1j\u00e1ra is hat\u00e1ssal lehet.<\/p>\n","protected":false},"excerpt":{"rendered":"

A tervezett alapt\u00f6rv\u00e9ny-m\u00f3dos\u00edt\u00e1s er\u0151s\u00edtheti az ad\u00f3jogszab\u00e1lyok alkotm\u00e1nyos kontrollj\u00e1t, \u00e9s hat\u00e1ssal lehet az ad\u00f3z\u00e1si jogvit\u00e1k strat\u00e9gi\u00e1j\u00e1ra.<\/p>\n","protected":false},"author":1028,"featured_media":15650,"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":["post-15649","post","type-post","status-publish","format-standard","has-post-thumbnail","category-hirek","tag-slider-2","entry"],"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2026\/07\/Bovulhet-az-adotorvenyek-alkotmanyos-kontrollja.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"\nB\u0151v\u00fclhet az ad\u00f3t\u00f6rv\u00e9nyek alkotm\u00e1nyos kontrollja<\/title>\n<meta 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