{"id":3355,"date":"2017-10-24T00:00:00","date_gmt":"2017-10-23T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/dontott-az-europai-birosag-a-lombard-lizing-ugyben\/"},"modified":"2020-07-08T18:24:43","modified_gmt":"2020-07-08T16:24:43","slug":"dontott-az-europai-birosag-a-lombard-lizing-ugyben","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/dontott-az-europai-birosag-a-lombard-lizing-ugyben\/","title":{"rendered":"D\u00f6nt\u00f6tt az Eur\u00f3pai B\u00edr\u00f3s\u00e1g a Lombard L\u00edzing-\u00fcgyben"},"content":{"rendered":"<p><strong>Az Eur\u00f3pai Uni\u00f3 B\u00edr\u00f3s\u00e1ga okt\u00f3ber k\u00f6zep\u00e9n hirdetett <\/strong><a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/HU\/TXT\/HTML\/?uri=CELEX:62016CJ0404&amp;qid=1508338187798&amp;from=EN\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>\u00edt\u00e9letet<\/strong><\/a><strong> a Lombard L\u00edzing-\u00fcgyben, amelyben a magyar ad\u00f3hat\u00f3s\u00e1ggal ellent\u00e9tes \u00e1ll\u00e1spontot alak\u00edtott ki.<\/strong><\/p>\n<p style=\"text-align: justify;\">A Szegedi K\u00f6zigazgat\u00e1si \u00e9s Munka\u00fcgyi B\u00edr\u00f3s\u00e1g el\u0151zetes d\u00f6nt\u00e9shozatali elj\u00e1r\u00e1st kezdem\u00e9nyezett a az Eur\u00f3pai B\u00edr\u00f3s\u00e1gn\u00e1l a Lombard Ingatlan L\u00edzing Zrt. \u00e9s a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal k\u00f6z\u00f6tt folyamatban l\u00e9v\u0151 per sor\u00e1n. A b\u00edr\u00f3s\u00e1g v\u00e9g\u00fcl okt\u00f3ber 12-\u00e9n hozta meg a d\u00f6nt\u00e9s\u00e9t.<\/p>\n<p style=\"text-align: justify;\"><strong>A t\u00e9ny\u00e1ll\u00e1s<\/strong><\/p>\n<p style=\"text-align: justify;\">A Lombard a t\u00f6rleszt\u0151r\u00e9szletek r\u00e9szleges nemfizet\u00e9se miatt mondott fel bizonyos z\u00e1rtv\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzingszerz\u0151d\u00e9seket, majd a felmond\u00e1st k\u00f6vet\u0151en a l\u00edzingt\u00e1rgyakat is visszavette. Ezut\u00e1n helyesb\u00edt\u0151 sz\u00e1ml\u00e1t bocs\u00e1tott ki, \u00e9s a soron k\u00f6vetkez\u0151 \u00e1fa bevall\u00e1saiban vette figyelembe a korrig\u00e1lt sz\u00e1ml\u00e1kat, \u00edgy cs\u00f6kkentve fizetend\u0151 ad\u00f3j\u00e1t.<\/p>\n<p style=\"text-align: justify;\">Az ad\u00f3hat\u00f3s\u00e1g ellen\u0151rz\u00e9se sor\u00e1n ad\u00f3k\u00fcl\u00f6nb\u00f6zetet \u00e1llap\u00edtott meg a Lombardn\u00e1l arra hivatkozva, hogy az elb\u00edr\u00e1l\u00e1skor hat\u00e1lyos magyar szab\u00e1lyok szerint az ad\u00f3alap cs\u00f6kkent\u00e9se csak \u00f6nellen\u0151rz\u00e9s \u00fatj\u00e1n lett volna lehets\u00e9ges.<\/p>\n<p style=\"text-align: justify;\">Az elj\u00e1r\u00e1s sor\u00e1n a Lombard hivatkozott a k\u00f6z\u00f6s hozz\u00e1adott\u00e9rt\u00e9kad\u00f3-rendszerr\u0151l sz\u00f3l\u00f3 2006\/112\/EK ir\u00e1nyelvre (H\u00c9A ir\u00e1nyelv), amely alapj\u00e1n az el\u00e1ll\u00e1s, a teljes\u00edt\u00e9s meghi\u00fasul\u00e1sa, teljes vagy r\u00e9szleges nemfizet\u00e9s eset\u00e9n az ad\u00f3alapot a tag\u00e1llamok \u00e1ltal meghat\u00e1rozott felt\u00e9telek szerint megfelel\u0151 m\u00e9rt\u00e9kben cs\u00f6kkenteni kell.<\/p>\n<p style=\"text-align: justify;\">A NAV \u00e1ll\u00e1spontja szerint a H\u00c9A ir\u00e1nyelv a tag\u00e1llamok sz\u00e1m\u00e1ra elt\u00e9r\u00e9st enged a Lombard \u00e1ltal hivatkozott szab\u00e1lyt\u00f3l, amikor kimondja, hogy a tag\u00e1llamok ett\u0151l az \u00e1ltal\u00e1nos szab\u00e1lyt\u00f3l \u201eteljes vagy r\u00e9szleges nemfizet\u00e9s eset\u00e9n elt\u00e9rhetnek\u201d. Mivel a Lombard a t\u00f6rleszt\u0151r\u00e9szletek \u201e<em>nemfizet\u00e9se<\/em>\u201d miatt mondta fel a sz\u00f3ban forg\u00f3 l\u00edzingszerz\u0151d\u00e9seket, az ad\u00f3hat\u00f3s\u00e1g szerint Magyarorsz\u00e1g jogosan tagadta meg az ad\u00f3alap cs\u00f6kkent\u00e9s\u00e9t.<\/p>\n<p style=\"text-align: justify;\"><strong>El\u0151zetes d\u00f6nt\u00e9shozatalra terjesztett k\u00e9rd\u00e9sek<\/strong><\/p>\n<p style=\"text-align: justify;\">Az Eur\u00f3pai B\u00edr\u00f3s\u00e1gnak vizsg\u00e1lnia kellett, hogy a H\u00c9A ir\u00e1nyelv \u00e1ltal r\u00f6gz\u00edtett \u201eel\u00e1ll\u00e1s\u201d fogalm\u00e1ba beletartoznak-e azok az esetek, amikor a z\u00e1rt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzingszerz\u0151d\u00e9st a l\u00edzingbead\u00f3 felmondja, ez\u00e9rt a l\u00edzingd\u00edj megfizet\u00e9s\u00e9t m\u00e1r nem k\u00f6vetelheti a l\u00edzingbevev\u0151t\u0151l.<\/p>\n<p style=\"text-align: justify;\">\u00c1ll\u00e1st kellett foglalnia tov\u00e1bb\u00e1 abban a k\u00e9rd\u00e9sben, hogy jogosult-e a l\u00edzingbead\u00f3 ut\u00f3lagos ad\u00f3alap-cs\u00f6kkent\u00e9sre, ha a nemzeti jogalkot\u00f3 nem teszi ezt lehet\u0151v\u00e9 a teljes vagy r\u00e9szleges nemfizet\u00e9s eset\u00e9n?<\/p>\n<p style=\"text-align: justify;\"><strong>A b\u00edr\u00f3s\u00e1g \u00e1ll\u00e1spontja<\/strong><\/p>\n<p style=\"text-align: justify;\">Arra tekintettel, hogy a szerz\u0151d\u00e9st a Lombard felmondta \u00e9s a l\u00edzingt\u00e1rgyakat is visszavette, a tov\u00e1bbiakban nem k\u00f6vetelhet teljes\u00edt\u00e9st a l\u00edzingbe vev\u0151t\u0151l. Mivel a fizetend\u0151 ellen\u00e9rt\u00e9k \u201e<em>v\u00e9glegesen cs\u00f6kken<\/em>\u201d, az nem min\u0151s\u00edthet\u0151 \u201e<em>nemfizet\u00e9snek<\/em>\u201d a H\u00c9A ir\u00e1nyelv szempontj\u00e1b\u00f3l, hanem v\u00e9gleges jellege miatt megsz\u0171n\u00e9snek, felmond\u00e1snak kell tekinteni.<\/p>\n<p style=\"text-align: justify;\">Azt az Eur\u00f3pai B\u00edr\u00f3s\u00e1g is elismerte, hogy a tag\u00e1llamok meg\u00e1llap\u00edthatnak olyan k\u00f6telezetts\u00e9geket, amelyeket sz\u00fcks\u00e9gesnek \u00edt\u00e9lnek az \u00e1fa pontos behajt\u00e1sa \u00e9s az ad\u00f3csal\u00e1s megakad\u00e1lyoz\u00e1sa \u00e9rdek\u00e9ben, ugyanakkor arra is figyelmeztetett, hogy ezen int\u00e9zked\u00e9sek csak a lehet\u0151 legkisebb m\u00e9rt\u00e9kben s\u00e9rthetik a H\u00c9A ir\u00e1nyelv c\u00e9ljait, \u00e9s ez\u00e9rt nem lehet \u00fagy alkalmazni \u0151ket, hogy vesz\u00e9lyeztess\u00e9k a H\u00c9A semlegess\u00e9g\u00e9t.<\/p>\n<p style=\"text-align: justify;\">Az \u00edt\u00e9let szerint ez\u00e9rt az ad\u00f3hat\u00f3s\u00e1g \u00e1ltal megk\u00edv\u00e1nt alaki k\u00f6vetelm\u00e9nyeknek arra kell korl\u00e1toz\u00f3dniuk, amelyek alapj\u00e1n az ad\u00f3alany bizony\u00edthatja, hogy az ellen\u00e9rt\u00e9k egy r\u00e9sz\u00e9t vagy eg\u00e9sz\u00e9t v\u00e9glegesen nem kapta meg. Ennek vizsg\u00e1lat\u00e1t pedig a nemzeti b\u00edr\u00f3s\u00e1gra b\u00edzta.<\/p>\n<p style=\"text-align: justify;\">\u00c1ltal\u00e1nos \u00e9rv\u00e9nnyel r\u00f6gz\u00edtette tov\u00e1bb\u00e1, hogy ha valamely l\u00edzingszerz\u0151d\u00e9st v\u00e9glegesen megsz\u0171ntettek a l\u00edzingbevev\u0151 \u00e1ltal fizetend\u0151 t\u00f6rleszt\u0151r\u00e9szletek nemfizet\u00e9se ok\u00e1n, a l\u00edzingbead\u00f3 a H\u00c9A ir\u00e1nyelvre val\u00f3 hivatkoz\u00e1ssal <strong>akkor is cs\u00f6kkentheti ad\u00f3alapj\u00e1t<\/strong>, ha azt a nemzeti jogszab\u00e1lyok \u201enemfizet\u00e9snek\u201d min\u0151s\u00edtik, \u00e9s ez\u00e9rt a cs\u00f6kkent\u00e9st nem teszik lehet\u0151v\u00e9.<\/p>\n<p style=\"text-align: justify;\">\u00c9rdekes r\u00e9szlete az elj\u00e1r\u00e1snak, hogy azt m\u00e1r a magyar b\u00edr\u00f3s\u00e1g \u00e1llap\u00edtotta meg, hogy az ad\u00f3alap\u2011cs\u00f6kkent\u00e9s v\u00e9grehajt\u00e1s\u00e1ra ir\u00e1nyad\u00f3 nemzeti szab\u00e1lyok ellent\u00e9tesek az ad\u00f3semlegess\u00e9g elv\u00e9vel. Olyan el\u00e9v\u00fcl\u00e9si id\u0151t \u00edrnak ugyanis el\u0151, amely nem kezeli azt a kimenetet, ha a hossz\u00fa futamidej\u0171 l\u00edzingszerz\u0151d\u00e9s felmond\u00e1sa az el\u00e9v\u00fcl\u00e9si hat\u00e1rid\u0151 lej\u00e1rt\u00e1t k\u00f6vet\u0151en t\u00f6rt\u00e9nik. \u00d6nellen\u0151rz\u00e9s p\u00e9ld\u00e1ul t\u00edz \u00e9vre visszamen\u0151en nyilv\u00e1nval\u00f3an nem ny\u00fajthat\u00f3 be.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><em><strong>OrienTax v\u00e9lem\u00e9ny<\/strong><\/em>:<\/span> <em>az adott \u00fcgylett\u0151l, \u00fcgylett\u00edpust\u00f3l elvonatkoztatva abb\u00f3l a szempontb\u00f3l lehet \u00e9rdekes ez az \u00edt\u00e9let, mert &#8211; l\u00edzing\u00fcgyletekt\u0151l f\u00fcggetlen\u00fcl &#8211; sz\u00e1mos esetben el\u0151fordul, hogy a sz\u00e1ll\u00edt\u00f3 a vev\u0151 nemfizet\u00e9se eset\u00e9n a peres elj\u00e1r\u00e1s helyett ink\u00e1bb a sz\u00e1mla sztorn\u00f3z\u00e1sa mellett d\u00f6nt, azaz gyakorlatilag el\u00e1ll a k\u00f6vetel\u00e9st\u0151l. Tapasztalataink alapj\u00e1n a NAV ezt a gyakorlatot t\u00e1madni szokta arra hivatkoz\u00e1ssal, hogy ez az elj\u00e1r\u00e1s l\u00e9nyeg\u00e9ben a k\u00f6vetel\u00e9s le\u00edr\u00e1s\u00e1val egyenl\u0151, \u00edgy pedig az \u00e1f\u00e1t a teljes\u00edt\u00e9s megt\u00f6rt\u00e9nte miatt tov\u00e1bbra is meg kell fizetnie a sz\u00e1ll\u00edt\u00f3nak. Term\u00e9szetesen nem lehet a k\u00e9t t\u00edpus\u00fa \u00fcgylet k\u00f6z\u00e9 egyenl\u0151s\u00e9gjelet tenni, hiszen az Eur\u00f3pai B\u00edr\u00f3s\u00e1g \u00e1ltal vizsg\u00e1lt \u00fcgyben a sz\u00e1ll\u00edt\u00f3 a l\u00edzingt\u00e1rgyat visszaveszi, m\u00edg \u00e1ltal\u00e1nos esetben erre nem felt\u00e9tlen\u00fcl ker\u00fcl sor, de ezzel az \u00edt\u00e9lettel v\u00e9lem\u00e9ny\u00fcnk szerint k\u00f6zelebb ker\u00fclt\u00fcnk ahhoz, hogy az \u00e1ltal\u00e1nos \u00fcgyletekkel kapcsolatos \u00e1fa-k\u00f6telezetts\u00e9g is hasonl\u00f3 meg\u00edt\u00e9l\u00e9s al\u00e1 ker\u00fclj\u00f6n.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az Eur\u00f3pai Uni\u00f3 B\u00edr\u00f3s\u00e1ga okt\u00f3ber k\u00f6zep\u00e9n hirdetett \u00edt\u00e9letet a Lombard L\u00edzing-\u00fcgyben, amelyben a magyar ad\u00f3hat\u00f3s\u00e1ggal ellent\u00e9tes \u00e1ll\u00e1spontot alak\u00edtott ki.<\/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":["post-3355","post","type-post","status-publish","format-standard","category-hirek","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 v28.1 (Yoast SEO v28.1) - 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