{"id":3364,"date":"2017-09-29T00:00:00","date_gmt":"2017-09-28T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/az-europai-bizottsag-megvaltoztatna-a-digitalis-vallalkozasok-adoztatasat\/"},"modified":"2020-07-08T18:30:30","modified_gmt":"2020-07-08T16:30:30","slug":"az-europai-bizottsag-megvaltoztatna-a-digitalis-vallalkozasok-adoztatasat","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/az-europai-bizottsag-megvaltoztatna-a-digitalis-vallalkozasok-adoztatasat\/","title":{"rendered":"Az Eur\u00f3pai Bizotts\u00e1g megv\u00e1ltoztatn\u00e1 a digit\u00e1lis v\u00e1llalkoz\u00e1sok ad\u00f3ztat\u00e1s\u00e1t"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong> Ambici\u00f3zus cselekv\u00e9si tervet vet\u00edt el\u0151re az Eur\u00f3pai Bizotts\u00e1g m\u00falt h\u00e9ten publik\u00e1lt <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/wp-content\/uploads\/sites\/43\/1_en_act_part1_v10_en.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">k\u00f6zlem\u00e9nye<\/a> a technol\u00f3giai alap\u00fa, nemzetk\u00f6zi v\u00e1llalkoz\u00e1sokat \u00e9rint\u0151, tervezett ad\u00f3reformr\u00f3l. Nem csak Magyarorsz\u00e1gon, de az Uni\u00f3 eg\u00e9sz\u00e9ben t\u00e9ma ugyanis, hogy a nagy technol\u00f3giai c\u00e9gek, mint pl. a Google, a Facebook vagy a Microsoft csak eleny\u00e9sz\u0151 m\u00e9rt\u00e9kben fizetnek ad\u00f3t azokban az orsz\u00e1gokban ahonnan egy\u00e9bk\u00e9nt bev\u00e9teleik jelent\u0151s r\u00e9sze sz\u00e1rmazik.<\/strong><\/p>\n<p style=\"text-align: justify;\">Az Eur\u00f3pai Bizotts\u00e1g 2015-ben kiemelt <a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/HU\/TXT\/?uri=CELEX%3A52015DC0192\" target=\"_blank\" rel=\"noopener noreferrer\">priorit\u00e1ss\u00e1 tette<\/a> <strong>a digit\u00e1lis egys\u00e9ges piac<\/strong> <a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/HU\/TXT\/?uri=CELEX%3A52015DC0192\" target=\"_blank\" rel=\"noopener noreferrer\">l\u00e9trehoz\u00e1s\u00e1t<\/a>, amely v\u00e1rhat\u00f3an k\u00f6zel 415 milli\u00e1rd eur\u00f3val n\u00f6veln\u00e9 a k\u00f6z\u00f6ss\u00e9g gazdas\u00e1gi teljes\u00edtm\u00e9ny\u00e9t. A jelenlegi <strong>\u00e9szt eln\u00f6ks\u00e9g<\/strong> <strong>egyik kiemelt c\u00e9lja az ennek megteremt\u00e9s\u00e9hez sz\u00fcks\u00e9ges szab\u00e1lyok kidolgoz\u00e1sa<\/strong>. A digit\u00e1lis piaci strat\u00e9gia egyik legfontosabb l\u00e9p\u00e9se az egys\u00e9ges ad\u00f3rendszer megteremt\u00e9se, hogy miel\u0151bb l\u00e9trej\u00f6jj\u00f6n egy k\u00f6z\u00f6ss\u00e9gi szinten harmoniz\u00e1lt, igazs\u00e1gos \u00e9s versenyk\u00e9pes ad\u00f3rendszer.<\/p>\n<p style=\"text-align: justify;\"><strong>A jelenlegi ad\u00f3k\u00f6rnyezet a t\u00falnyom\u00f3r\u00e9szt fizikai jelenl\u00e9ttel b\u00edr\u00f3 v\u00e1llalatokra lett szabva<\/strong>. J\u00f3 p\u00e9lda erre a telephely l\u00e9trej\u00f6tt\u00e9nek harmoniz\u00e1lt szab\u00e1lyoz\u00e1sa: egy v\u00e1llalkoz\u00e1s akkor tekinthet\u0151 jelenl\u00e9v\u0151nek egy tag\u00e1llamban, ha ott egy f\u00f6ldrajzilag k\u00f6r\u00fclhat\u00e1rolt ter\u00fcleten rendelkezik a tart\u00f3s gazdas\u00e1gi tev\u00e9kenys\u00e9g folytat\u00e1s\u00e1hoz sz\u00fcks\u00e9ges szem\u00e9lyi \u00e9s eszk\u00f6z\u00e1llom\u00e1nnyal.<\/p>\n<p style=\"text-align: justify;\">A technol\u00f3giai fejl\u0151d\u00e9se nyom\u00e1n azonban <strong>olyan \u00fczleti modellek v\u00e1ltak uralkod\u00f3v\u00e1 a digit\u00e1lis piacon, amelyek nem illeszkednek ebbe a keretrendszerbe<\/strong>: egy \u00cdrorsz\u00e1gban letelepedett online rekl\u00e1m-szolg\u00e1ltat\u00f3 (ilyen p\u00e9ld\u00e1ul a Google vagy a Facebook) an\u00e9lk\u00fcl tud a k\u00f6z\u00f6ss\u00e9g minden tag\u00e1llam\u00e1ban szolg\u00e1ltatni, hogy b\u00e1rmely m\u00e1s tag\u00e1llamban jelen lenne. A technol\u00f3giai v\u00e1llaltok megfelel\u0151 ad\u00f3tervez\u00e9ssel minden orsz\u00e1gb\u00f3l csak a sz\u00e1mukra kedvez\u0151 felt\u00e9teleket veszik ig\u00e9nybe, \u00edgy a fizikai jelenl\u00e9ttel b\u00edr\u00f3 v\u00e1llalatokkal szemben diszkriminat\u00edv ad\u00f3el\u0151nyben r\u00e9szes\u00fclnek.<\/p>\n<p style=\"text-align: justify;\">Ennek a piaci el\u00e9gtelens\u00e9gnek a megsz\u00fcntet\u00e9s\u00e9t c\u00e9lozza a most kijel\u00f6lt jogalkot\u00e1si ir\u00e1ny. A k\u00f6zz\u00e9tett tervezet szerint az ad\u00f3reform k\u00e9t f\u00e1zisban val\u00f3sulna meg: <strong>els\u0151 f\u00e1zisban egy<\/strong> <strong>r\u00f6vid t\u00e1v\u00fa int\u00e9zked\u00e9si csomag, a k\u00e9s\u0151bbiekben pedig egy \u00e1tfog\u00f3bb k\u00f6z\u00f6ss\u00e9gi ad\u00f3reform<\/strong> ker\u00fclne bevezet\u00e9sre. A r\u00f6vid t\u00e1v\u00fa int\u00e9zked\u00e9sek lehets\u00e9ges ir\u00e1nyai:<\/p>\n<ul style=\"text-align: justify;\">\n<li>a digit\u00e1lis v\u00e1llalatokra az <strong>\u00e1rbev\u00e9tel f\u00fcggv\u00e9ny\u00e9ben<\/strong> kivetett <strong>\u00e1rkiegyenl\u00edt\u00e9si ad\u00f3<\/strong>,<\/li>\n<li><strong>digit\u00e1lis tranzakci\u00f3kra<\/strong> kivetett<strong> forr\u00e1sad\u00f3<\/strong>, illetve<\/li>\n<li>a <strong>digit\u00e1lis<\/strong> illetve <strong>rekl\u00e1mszolg\u00e1ltat\u00e1sokra<\/strong> kivetett <strong>illet\u00e9k<\/strong>.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A hossz\u00fa t\u00e1v\u00fa javaslatcsomag legfontosabb jogint\u00e9zm\u00e9nye a <strong>k\u00f6z\u00f6s konszolid\u00e1lt t\u00e1rsas\u00e1giad\u00f3-alap<\/strong> lehet, amely koncepci\u00f3 javaslat szintj\u00e9n m\u00e1r 2016-ban <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/wp-content\/uploads\/sites\/43\/com_2016_683_en.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">felmer\u00fclt<\/a>. A konszolid\u00e1lt t\u00e1rsas\u00e1giad\u00f3-alap r\u00e9szletszab\u00e1lyain t\u00falmen\u0151en a legfontosabb szakmai k\u00e9rd\u00e9s az \u00faj ad\u00f3szab\u00e1lyok t\u00e1rgyi \u00e9s ter\u00fcleti hat\u00e1lya, amely jelenleg is kidolgoz\u00e1s alatt \u00e1ll.<\/p>\n<p style=\"text-align: justify;\">A reformok val\u00f3ban sz\u00fcks\u00e9gszer\u0171nek t\u0171nnek, azonban m\u00e1r a Bizotts\u00e1g is \u00fagy v\u00e9li, hogy a k\u00f6z\u00f6ss\u00e9gi piac versenyk\u00e9pess\u00e9g\u00e9nek fenntart\u00e1sa \u00e9rdek\u00e9ben nem \u00e9rdemes egyoldal\u00faan, csak a hat\u00e9konys\u00e1g n\u00f6vel\u00e9s\u00e9t c\u00e9lk\u00e9nt kit\u0171zni. A javaslatcsomag mindk\u00e9t f\u00e1zis\u00e1val kapcsolatban <strong>elv\u00e1r\u00e1s az igazs\u00e1goss\u00e1g \u00e9s hat\u00e9konys\u00e1g<\/strong> mellett az <strong>Eur\u00f3pai Uni\u00f3<\/strong> <strong>versenyk\u00e9pess\u00e9g\u00e9nek n\u00f6vel\u00e9se \u00e9s a digit\u00e1lis piac terjeszked\u00e9si \u00fctem\u00e9nek fenntarthat\u00f3s\u00e1ga<\/strong>.<\/p>\n<p style=\"text-align: justify;\">A tag\u00e1llamok vezet\u0151i a 2017. szeptember 29-\u00e9n, Tallinban megrendez\u00e9sre ker\u00fcl\u0151 a Digital Summit keret\u00e9ben vitatj\u00e1k meg a lehets\u00e9ges szab\u00e1lyoz\u00e1si ir\u00e1nyokat.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ambici\u00f3zus cselekv\u00e9si tervet vet\u00edt el\u0151re az Eur\u00f3pai Bizotts\u00e1g m\u00falt h\u00e9ten publik\u00e1lt k\u00f6zlem\u00e9nye a technol\u00f3giai alap\u00fa, nemzetk\u00f6zi v\u00e1llalkoz\u00e1sokat \u00e9rint\u0151&#8230;<\/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-3364","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 v27.6 (Yoast SEO v27.6) - 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