{"id":3354,"date":"2017-10-25T00:00:00","date_gmt":"2017-10-24T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/jogellenes-a-hataridon-tul-kiszabott-adobirsag\/"},"modified":"2020-07-08T18:24:10","modified_gmt":"2020-07-08T16:24:10","slug":"jogellenes-a-hataridon-tul-kiszabott-adobirsag","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/jogellenes-a-hataridon-tul-kiszabott-adobirsag\/","title":{"rendered":"Jogellenes a hat\u00e1rid\u0151n t\u00fal kiszabott ad\u00f3b\u00edrs\u00e1g"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>A K\u00faria nemr\u00e9g tette k\u00f6zz\u00e9 \u00edt\u00e9let\u00e9t, amelyben kimondta, hogy az ad\u00f3hat\u00f3s\u00e1gi hat\u00e1rozat meghozatal\u00e1ra nyitva \u00e1ll\u00f3 hat\u00e1rid\u0151n t\u00fal ad\u00f3b\u00edrs\u00e1g kiszab\u00e1s\u00e1nak nincs helye. A hat\u00e1rid\u0151 letelt\u00e9t k\u00f6vet\u0151en kiszabott szankci\u00f3 s\u00e9rti a tisztess\u00e9ges elj\u00e1r\u00e1shoz val\u00f3 alkotm\u00e1nyos jogot.<\/strong><\/p>\n<p style=\"text-align: justify;\">Az \u00edt\u00e9let alapj\u00e1ul szolg\u00e1l\u00f3 \u00fcgyben az ad\u00f3hat\u00f3s\u00e1g az ad\u00f3z\u00f3 r\u00e9sz\u00e9re 2014. okt\u00f3ber 17-\u00e9n k\u00e9zbes\u00edtette a bevall\u00e1sok ut\u00f3lagos vizsg\u00e1lat\u00e1ra ir\u00e1nyul\u00f3 ellen\u0151rz\u00e9s jegyz\u0151k\u00f6nyv\u00e9t. Tekintettel arra, hogy az ad\u00f3hat\u00f3s\u00e1gnak az ut\u00f3lag meg\u00e1llap\u00edtott ad\u00f3k\u00fcl\u00f6nb\u00f6zetr\u0151l az els\u0151fok\u00fa hat\u00e1rozatot a jegyz\u0151k\u00f6nyv k\u00e9zbes\u00edt\u00e9s\u00e9t\u0151l sz\u00e1m\u00edtott 60 napon bel\u00fcl kell meghoznia, az ad\u00f3z\u00f3 r\u00e9sz\u00e9re a hat\u00e1rozatnak legk\u00e9s\u0151bb 2014. december 16-ig meg kellett volna \u00e9rkeznie. Ennek ellen\u00e9re az ad\u00f3hat\u00f3s\u00e1g az els\u0151fok\u00fa hat\u00e1rozat\u00e1t \u2013 amelyben az ad\u00f3z\u00f3 terh\u00e9re ad\u00f3k\u00fcl\u00f6nb\u00f6zetet \u00e1llap\u00edtott meg, valamint k\u00e9sedelmi p\u00f3tl\u00e9kot \u00e9s ad\u00f3b\u00edrs\u00e1got szabott ki \u2013 k\u00f6zel 6 h\u00f3napos k\u00e9s\u00e9ssel, 2015. m\u00e1jus 11-\u00e9n k\u00e9zbes\u00edtette.<\/p>\n<p style=\"text-align: justify;\">A K\u00faria \u2013 figyelembe v\u00e9ve az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g kor\u00e1bbi hat\u00e1rozat\u00e1t \u2013 az ad\u00f3hat\u00f3s\u00e1gi hat\u00e1rozat egyes meg\u00e1llap\u00edt\u00e1saival kapcsolatban a k\u00f6vetkez\u0151ket mondta ki:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Az ad\u00f3hat\u00f3s\u00e1g jogosult a hat\u00e1rid\u0151n t\u00fal is meg\u00e1llap\u00edtani ad\u00f3z\u00f3 terh\u00e9re <strong>ad\u00f3k\u00fcl\u00f6nb\u00f6zet<\/strong>et, mivel azzal nem jogk\u00f6vetkezm\u00e9nyt (szankci\u00f3t) \u00e1llap\u00edt meg, hanem az ad\u00f3z\u00f3 jogszer\u0171tlen ad\u00f3z\u00f3i magatart\u00e1s\u00e1t korrig\u00e1lja.<\/li>\n<li>P\u00e9nz\u00fcgyi teljes\u00edt\u00e9sek k\u00e9sedelme eset\u00e9n a kamat\/p\u00f3tl\u00e9k megfizet\u00e9s\u00e9nek k\u00f6telezetts\u00e9ge \u00e1ltal\u00e1nos jogelv, amely adott esetben az ad\u00f3hat\u00f3s\u00e1got is terheli. Ezen int\u00e9zm\u00e9nyi jellemz\u0151k alapj\u00e1n a <strong>k\u00e9sedelmi p\u00f3tl\u00e9k <\/strong>nem min\u0151s\u00fcl olyan szankci\u00f3nak, amely a hivatkozott alkotm\u00e1nyb\u00edr\u00f3s\u00e1gi hat\u00e1rozat hat\u00e1lya al\u00e1 tartozna, ez\u00e9rt annak hat\u00e1rid\u0151n t\u00fal t\u00f6rt\u00e9n\u0151 kiszab\u00e1sa tov\u00e1bbra is megengedett.<\/li>\n<li>A hat\u00e1rid\u0151n t\u00fal kiszabott <strong>ad\u00f3b\u00edrs\u00e1g <\/strong>s\u00e9rti a tisztess\u00e9ges elj\u00e1r\u00e1shoz val\u00f3 jogot, ugyanis az ad\u00f3b\u00edrs\u00e1g nem alkotm\u00e1nyos k\u00f6telezetts\u00e9gen, nem \u00e1ltal\u00e1nos jogelveken, hanem kiz\u00e1r\u00f3lag a jogalkot\u00f3 azon elhat\u00e1roz\u00e1s\u00e1n nyugszik, hogy ad\u00f3hi\u00e1ny eset\u00e9n ker\u00fclj\u00f6n sor ad\u00f3b\u00edrs\u00e1g fizet\u00e9s\u00e9re. Ebb\u0151l k\u00f6vetkez\u0151en teh\u00e1t az ad\u00f3hat\u00f3s\u00e1gnak nincs lehet\u0151s\u00e9ge a hat\u00e1rid\u0151 letelt\u00e9t k\u00f6vet\u0151en ad\u00f3b\u00edrs\u00e1got kiszabnia.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><em><span style=\"text-decoration: underline;\">OrienTax v\u00e9lem\u00e9ny<\/span>:<\/em><\/strong><em> Az \u00edt\u00e9let t\u00fckr\u00e9ben \u00e9rdemes lehet m\u00e9rlegelni a jogi lehet\u0151s\u00e9geket az olyan \u2013 m\u00e9g el nem \u00e9v\u00fclt \u00e9s b\u00edr\u00f3s\u00e1g \u00e1ltal fel\u00fcl nem vizsg\u00e1lt \u2013 joger\u0151s ad\u00f3hat\u00f3s\u00e1gi hat\u00e1rozatokkal szemben, amelyben az ad\u00f3hat\u00f3s\u00e1g az elj\u00e1r\u00e1si hat\u00e1rid\u0151 letelt\u00e9t k\u00f6vet\u0151en szabott ki ad\u00f3b\u00edrs\u00e1got.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A K\u00faria nemr\u00e9g tette k\u00f6zz\u00e9 \u00edt\u00e9let\u00e9t, amelyben kimondta, hogy az ad\u00f3hat\u00f3s\u00e1gi hat\u00e1rozat meghozatal\u00e1ra nyitva \u00e1ll\u00f3 hat\u00e1rid\u0151n t\u00fal ad\u00f3b\u00edrs\u00e1g kiszab\u00e1s\u00e1nak nincs helye.<\/p>\n","protected":false},"author":103,"featured_media":0,"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":{"0":"post-3354","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-hirek","7":"entry"},"acf":[],"featured_image_src":null,"author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - 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