{"id":3375,"date":"2017-07-14T00:00:00","date_gmt":"2017-07-13T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/kesedelmi-kamat-ujabb-magyar-afa-szabalyozas-amely-nincs-osszhangban-az-unios-joggal\/"},"modified":"2020-07-08T18:37:47","modified_gmt":"2020-07-08T16:37:47","slug":"kesedelmi-kamat-ujabb-magyar-afa-szabalyozas-amely-nincs-osszhangban-az-unios-joggal","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/kesedelmi-kamat-ujabb-magyar-afa-szabalyozas-amely-nincs-osszhangban-az-unios-joggal\/","title":{"rendered":"K\u00e9sedelmi kamat \u2013 \u00dajabb magyar \u00e1fa-szab\u00e1lyoz\u00e1s, amely nincs \u00f6sszhangban az uni\u00f3s joggal"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g nemr\u00e9giben \u00fajabb \u00edt\u00e9letet hozott egy magyar \u00fcgy kapcs\u00e1n (<span style=\"text-decoration: underline; color: #0e11ea;\"><a href=\"http:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=192405&amp;pageIndex=0&amp;doclang=HU&amp;mode=lst&amp;dir=&amp;occ=first&amp;part=1&amp;cid=933749\" target=\"_blank\" rel=\"noopener noreferrer\">C\u2011254\/16. sz. Glencore-\u00fcgy<\/a><\/span>), melyben meg\u00e1llap\u00edtotta, hogy ellent\u00e9tes az Uni\u00f3s \u00e1fa-ir\u00e1nyelvvel \u00e9s az ad\u00f3semlegess\u00e9g elv\u00e9vel az a magyar szab\u00e1lyoz\u00e1s, amely alapj\u00e1n nem j\u00e1r k\u00e9sedelmi kamat az ad\u00f3z\u00f3nak, ha az \u00c1FA visszaig\u00e9nyl\u00e9s\u00e9vel kapcsolatos ad\u00f3hat\u00f3s\u00e1gi ellen\u0151rz\u00e9s sor\u00e1n az ellen\u0151rz\u00e9s akad\u00e1lyoz\u00e1sa miatt mulaszt\u00e1si b\u00edrs\u00e1ggal s\u00fajtott\u00e1k, f\u00fcggetlen\u00fcl att\u00f3l a k\u00f6r\u00fclm\u00e9nyt\u0151l, hogy az ad\u00f3hat\u00f3s\u00e1g esetleg mennyiben volt oka az ellen\u0151rz\u00e9s elh\u00faz\u00f3d\u00e1s\u00e1nak.<\/strong><\/p>\n<p class=\"\" style=\"text-align: justify;\">A Glencore-\u00fcgyben \u00e9rintett \u00c1FA ellen\u0151rz\u00e9s idej\u00e9n \u00e9s jelenleg is hat\u00e1lyos magyar szab\u00e1lyoz\u00e1s szerint, amennyiben az \u00c1FA kiutal\u00e1si ig\u00e9ny jogoss\u00e1g\u00e1nak ellen\u0151rz\u00e9s\u00e9t az ad\u00f3hat\u00f3s\u00e1g a bevall\u00e1s be\u00e9rkez\u00e9s\u00e9t\u0151l sz\u00e1m\u00edtott 30 napon bel\u00fcl megkezdte, \u00e9s az ellen\u0151rz\u00e9s akad\u00e1lyoz\u00e1sa miatt mulaszt\u00e1si b\u00edrs\u00e1g kiszab\u00e1s\u00e1ra vagy el\u0151vezet\u00e9sre ker\u00fclt sor, akkor a 30\/45\/75 napos kiutal\u00e1si hat\u00e1rid\u0151t nem a bevall\u00e1s be\u00e9rkez\u00e9s\u00e9t\u0151l (esed\u00e9kess\u00e9g\u00e9t\u0151l), hanem az ad\u00f3hat\u00f3s\u00e1gi ellen\u0151rz\u00e9sr\u0151l felvett, az ellen\u0151rz\u00e9st lez\u00e1r\u00f3 jegyz\u0151k\u00f6nyv \u00e1tad\u00e1s\u00e1t\u00f3l kell sz\u00e1m\u00edtani. Ez gyakorlatilag azzal a k\u00f6vetkezm\u00e9nnyel j\u00e1r, hogy az ellen\u0151rz\u00e9s teljes ideje alatt a k\u00e9sedelmi kamat \u201enem ketyeg\u201d akkor sem, ha az ellen\u0151rz\u00e9s ak\u00e1r 2-3 \u00e9vet vesz ig\u00e9nybe. A szab\u00e1lyoz\u00e1s alapj\u00e1n ezekben az extr\u00e9m esetekben sem vizsg\u00e1lhat\u00f3, hogy az ellen\u0151rz\u00e9s elh\u00faz\u00f3d\u00e1sa milyen m\u00e9rt\u00e9kben tudhat\u00f3 be az ad\u00f3hat\u00f3s\u00e1gnak. Amennyiben az ad\u00f3z\u00f3 is mulasztott, \u00e9s a bek\u00e9rt dokumentumokat ak\u00e1r csak egyszer is nem bocs\u00e1totta az ad\u00f3hat\u00f3s\u00e1g rendelkez\u00e9s\u00e9re a megadott hat\u00e1rid\u0151n bel\u00fcl, akkor az ellen\u0151rz\u00e9s idej\u00e9re j\u00e1r\u00f3 k\u00e9sedelmi kamatokt\u00f3l v\u00e9g\u00e9rv\u00e9nyesen elesett.<\/p>\n<p style=\"text-align: justify;\">Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g \u00edt\u00e9lete szerint azonban az ad\u00f3semlegess\u00e9g elve megk\u00f6veteli annak m\u00e9rlegel\u00e9s\u00e9t, hogy az elj\u00e1r\u00e1s elh\u00faz\u00f3d\u00e1sa milyen r\u00e9szben tudhat\u00f3 be az ad\u00f3z\u00f3nak, \u00e9s milyen r\u00e9szben terheli az\u00e9rt felel\u0151ss\u00e9g az ad\u00f3hat\u00f3s\u00e1got. A k\u00e9rd\u00e9st el\u0151terjeszt\u0151 F\u0151v\u00e1rosi K\u00f6zigazgat\u00e1si \u00e9s Munka\u00fcgyi B\u00edr\u00f3s\u00e1g feladata lesz annak meghat\u00e1roz\u00e1sa, hogy az ad\u00f3ellen\u0151rz\u00e9s elh\u00faz\u00f3d\u00e1sa mekkora r\u00e9szben tudhat\u00f3 be az ad\u00f3hat\u00f3s\u00e1gnak, \u00e9s ennek alapj\u00e1n mennyi a Glencore r\u00e9sz\u00e9re fizetend\u0151 k\u00e9sedelmi kamat \u00f6sszege.<\/p>\n<p style=\"text-align: justify;\"><strong><em>OT v\u00e9lem\u00e9ny<\/em><\/strong><em>: Tekintettel arra, hogy jelenleg egyetlen, egyedi \u00fcgyben hozott d\u00f6nt\u00e9sr\u0151l van sz\u00f3, neh\u00e9z megj\u00f3solni, hogy az Eur\u00f3pai B\u00edr\u00f3s\u00e1g \u00edt\u00e9let\u00e9nek k\u00f6vetkezm\u00e9nyek\u00e9nt fog-e v\u00e1ltozni, \u00e9s ha igen, mennyiben az ad\u00f3hat\u00f3s\u00e1g ellen\u0151rz\u00e9si gyakorlata. \u00c1ll\u00e1spontunk szerint jelent\u0151s v\u00e1ltoz\u00e1st az eredm\u00e9nyezhetne, ha az uni\u00f3s joggal ellent\u00e9tes tal\u00e1lt t\u00e9teles jogszab\u00e1lyi rendelkez\u00e9s megv\u00e1ltozna, ez\u00e9rt \u00e9rdemes figyelni, hogy mi lesz a jogalkot\u00f3 reakci\u00f3ja az Eur\u00f3pai B\u00edr\u00f3s\u00e1g d\u00f6nt\u00e9s\u00e9re. <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g nemr\u00e9giben \u00fajabb \u00edt\u00e9letet hozott egy magyar \u00fcgy kapcs\u00e1n (C\u2011254\/16. sz. Glencore-\u00fcgy), melyben meg\u00e1llap\u00edtotta&#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-3375","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) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>K\u00e9sedelmi kamat \u2013 \u00dajabb magyar \u00e1fa-szab\u00e1lyoz\u00e1s, amely nincs \u00f6sszhangban az uni\u00f3s joggal - Andersen Magyarorsz\u00e1g<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hu.andersen.com\/hu\/hirek\/kesedelmi-kamat-ujabb-magyar-afa-szabalyozas-amely-nincs-osszhangban-az-unios-joggal\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u00e9sedelmi kamat \u2013 \u00dajabb magyar \u00e1fa-szab\u00e1lyoz\u00e1s, amely nincs \u00f6sszhangban az uni\u00f3s joggal\" \/>\n<meta property=\"og:description\" content=\"Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g nemr\u00e9giben \u00fajabb \u00edt\u00e9letet hozott egy magyar \u00fcgy kapcs\u00e1n (C\u2011254\/16. sz. 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