{"id":3284,"date":"2020-06-29T00:00:00","date_gmt":"2020-06-28T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/adotorveny-valtozasok-2\/"},"modified":"2020-07-10T09:37:33","modified_gmt":"2020-07-10T07:37:33","slug":"adotorveny-valtozasok-2","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/adotorveny-valtozasok-2\/","title":{"rendered":"Ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1sok"},"content":{"rendered":"<p style=\"text-align: justify\"><strong>A COVID-19-j\u00e1rv\u00e1ny okozta gazdas\u00e1gi k\u00e1rok enyh\u00edt\u00e9se \u00e9rdek\u00e9ben sz\u00e1mos, az ad\u00f3z\u00e1st \u00e9rint\u0151 korm\u00e1nyrendelet ker\u00fclt elfogad\u00e1sra, amelyek a vesz\u00e9lyhelyzet megsz\u0171n\u00e9s\u00e9t k\u00f6vet\u0151en is fennmaradnak, imm\u00e1ron t\u00f6rv\u00e9nyi szinten szab\u00e1lyozva. E t\u00f6rv\u00e9nyek mellett az Orsz\u00e1ggy\u0171l\u00e9s az illet\u00e9ket \u00e9rint\u0151 t\u00f6rv\u00e9nyt is elfogadott, valamint tov\u00e1bbi, az ad\u00f3z\u00e1st \u00e9rint\u0151 t\u00f6rv\u00e9nyjavaslatok is az Orsz\u00e1ggy\u0171l\u00e9s el\u0151tt vannak. (Ezekr\u0151l k\u00fcl\u00f6n h\u00edrk\u00e9nt hamarosan szint\u00e9n besz\u00e1molunk.)<\/strong><\/p>\n<p style=\"text-align: justify\"><strong>Vesz\u00e9lyhelyzettel \u00f6sszef\u00fcgg\u00e9sben elfogadott korm\u00e1nyrendeletek t\u00f6rv\u00e9nyi er\u0151re emel\u00e9se<\/strong><\/p>\n<p style=\"text-align: justify\">A Korm\u00e1ny a vesz\u00e9lyhelyzet ideje alatt hozott, az ad\u00f3z\u00e1ssal kapcsolatos korm\u00e1nyrendeleteit t\u00f6rv\u00e9nyer\u0151re emeltette az Orsz\u00e1ggy\u0171l\u00e9ssel. Ennek k\u00f6vetkezt\u00e9ben \u2013 a vesz\u00e9lyhelyzet megsz\u0171n\u00e9s\u00e9t k\u00f6vet\u0151en \u2013 imm\u00e1ron t\u00f6rv\u00e9nyi szinten ker\u00fcl szab\u00e1lyoz\u00e1sra t\u00f6bbek k\u00f6z\u00f6tt:<\/p>\n<ul style=\"text-align: justify\">\n<li>a r\u00e9gi\/\u00faj kiskereskedelmi ad\u00f3;<\/li>\n<li>a bankok \u00e1ltal fizetend\u0151 t\u00f6bblet bankad\u00f3;<\/li>\n<li>a besz\u00e1mol\u00f3 lead\u00e1s\u00e1val \u00e9s az \u00e9ves elsz\u00e1mol\u00e1s\u00fa ad\u00f3k (pl. t\u00e1rsas\u00e1gi ad\u00f3, helyi ipar\u0171z\u00e9si ad\u00f3) bevall\u00e1sainak bead\u00e1s\u00e1val kapcsolatos hat\u00e1rid\u0151 meghosszabb\u00edt\u00e1sa;<\/li>\n<li>a j\u00e1rv\u00e1ny \u00e1ltal legink\u00e1bb \u00e9rintett szektorok r\u00e9sz\u00e9re biztos\u00edtott ad\u00f3z\u00e1si k\u00f6nny\u00edt\u00e9sek;<\/li>\n<li>a k\u00fcl\u00f6nleges gazdas\u00e1gi \u00f6vezetekkel kapcsolatos \u2013 n\u00e9mileg m\u00f3dos\u00edtott \u2013 rendelkez\u00e9sek;<\/li>\n<li>fejleszt\u00e9si tartal\u00e9k k\u00e9pz\u00e9s\u00e9nek visszamen\u0151leges \u00e9s nagyobb m\u00e9rt\u00e9k\u0171 lehet\u0151s\u00e9ge.<\/li>\n<\/ul>\n<p style=\"text-align: justify\"><strong>A testv\u00e9rek k\u00f6z\u00f6tti aj\u00e1nd\u00e9koz\u00e1s \u00e9s \u00f6r\u00f6kl\u00e9s illet\u00e9kmentess\u00e9ge<\/strong><\/p>\n<p style=\"text-align: justify\">\n<p style=\"text-align: justify\">Az illet\u00e9kt\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1s\u00e1nak k\u00f6sz\u00f6nhet\u0151en illet\u00e9kmentes lesz a testv\u00e9rek k\u00f6z\u00f6tti aj\u00e1nd\u00e9koz\u00e1s \u00e9s \u00f6r\u00f6kl\u00e9s. Adminisztr\u00e1ci\u00f3s k\u00f6nny\u00edt\u00e9sk\u00e9nt e vagyonszerz\u00e9seket az ad\u00f3hat\u00f3s\u00e1ghoz sem kell bejelenteni, tov\u00e1bb\u00e1 a kedvez\u0151 szab\u00e1lyokat a folyamatban l\u00e9v\u0151 \u00fcgyekben is alkalmazni lehet. A t\u00f6rv\u00e9ny meghat\u00e1rozza a testv\u00e9r fogalm\u00e1t. Eszerint testv\u00e9r alatt nemcsak az \u00e9destestv\u00e9rt, hanem a f\u00e9ltestv\u00e9rt (azaz amikor csak az egyik sz\u00fcl\u0151 k\u00f6z\u00f6s) \u00e9s az \u00f6r\u00f6kbefogad\u00e1son alapul\u00f3 testv\u00e9ri kapcsolatot is \u00e9rteni kell. A szab\u00e1lyoz\u00e1s alapj\u00e1n j\u00f3l l\u00e1that\u00f3, hogy az illet\u00e9kmentess\u00e9g \u2013 \u00e9rthetetlen m\u00f3don \u2013 nem vonatkozik a testv\u00e9rek k\u00f6z\u00f6tti visszterhes vagyon\u00e1truh\u00e1z\u00e1sokra, ezen \u00fcgyletekre tov\u00e1bbra is az \u00e1ltal\u00e1nos szab\u00e1lyok fognak vonatkozni. A t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1s 2020. j\u00falius 8-\u00e1n fog hat\u00e1lyba l\u00e9pni.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A COVID-19-j\u00e1rv\u00e1ny okozta gazdas\u00e1gi k\u00e1rok enyh\u00edt\u00e9se \u00e9rdek\u00e9ben sz\u00e1mos, az ad\u00f3z\u00e1st \u00e9rint\u0151 korm\u00e1nyrendelet ker\u00fclt elfogad\u00e1sra, amelyek a vesz\u00e9lyhelyzet megsz\u0171n\u00e9s\u00e9t k\u00f6vet\u0151en is fennmaradnak, imm\u00e1ron t\u00f6rv\u00e9nyi szinten szab\u00e1lyozva.<\/p>\n","protected":false},"author":103,"featured_media":3968,"comment_status":"open","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":[],"class_list":["post-3284","post","type-post","status-publish","format-standard","has-post-thumbnail","category-hirek","entry"],"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2020\/07\/adotorveny-valtozasok-1.jpg","author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - 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