{"id":3382,"date":"2017-05-16T00:00:00","date_gmt":"2017-05-15T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/elfogadtak-a-reklamado-torveny-modositasait\/"},"modified":"2020-07-08T18:42:41","modified_gmt":"2020-07-08T16:42:41","slug":"elfogadtak-a-reklamado-torveny-modositasait","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/elfogadtak-a-reklamado-torveny-modositasait\/","title":{"rendered":"Elfogadt\u00e1k a rekl\u00e1mad\u00f3 t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sait"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>T\u00f6bb mint f\u00e9l \u00e9vvel az Eur\u00f3pai Bizotts\u00e1g d\u00f6nt\u00e9s\u00e9t k\u00f6vet\u0151en, 2017. m\u00e1jus 16-\u00e1n az Orsz\u00e1ggy\u0171l\u00e9s megszavazta a rekl\u00e1mad\u00f3 t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sait.<\/strong><\/p>\n<p class=\"\" style=\"text-align: justify;\">Ahogyan arr\u00f3l <span style=\"color: #0e12f9;\"><a style=\"color: #0e12f9;\" href=\"https:\/\/orientax.hu\/hir\/az-europai-bizottsag-nyomasara-modositasra-kerulne-reklamado-torveny-2\/\" target=\"_blank\" rel=\"noopener noreferrer\"><u>kor\u00e1bban besz\u00e1moltunk<\/u><\/a><\/span>, az Eur\u00f3pai Bizotts\u00e1g hat\u00e1rozat\u00e1nak k\u00f6vetkezm\u00e9nyek\u00e9nt a rekl\u00e1mad\u00f3 t\u00f6rv\u00e9ny egyes rendelkez\u00e9seinek m\u00f3dos\u00edt\u00e1sa, \u00e1tdolgoz\u00e1sa v\u00e1lt sz\u00fcks\u00e9gess\u00e9. Az eredeti m\u00f3dos\u00edt\u00f3 javaslathoz k\u00e9pest az elfogadott t\u00f6rv\u00e9ny k\u00e9t fontosabb m\u00f3dos\u00edt\u00e1st tartalmaz.<\/p>\n<p style=\"text-align: justify;\">Egyr\u00e9szt a rekl\u00e1mad\u00f3 m\u00e9rt\u00e9ke v\u00e9g\u00fcl egys\u00e9gesen 7,5% lesz, szemben a kor\u00e1bbi <span style=\"color: #0e12f9;\"><a style=\"color: #0e12f9;\" href=\"http:\/\/www.parlament.hu\/irom40\/14684\/14684.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><u>javaslattal<\/u><\/a><\/span>, ami m\u00e9g 9%-ot ir\u00e1nyzott el\u0151. M\u00e1sr\u00e9szt, az \u00e9rintett ad\u00f3alanyok sz\u00e1m\u00e1ra megfelel\u0151 felk\u00e9sz\u00fcl\u00e9si id\u0151t biztos\u00edtva, a megszavazott m\u00f3dos\u00edt\u00e1sok 2017. j\u00falius 1-j\u00e9n l\u00e9pnek csak hat\u00e1lyba (az eredeti javaslat szerint ez az id\u0151pont 2017. m\u00e1jus 25. lett volna), ezzel \u00f6sszhangban a rekl\u00e1mad\u00f3 2017. j\u00fanius 30-ig pedig 0% lesz. A hat\u00e1lybal\u00e9p\u00e9s al\u00f3l egyetlen kiv\u00e9tel van, az ad\u00f3el\u0151leg sz\u00e1m\u00edt\u00e1s\u00e1ra vonatkoz\u00f3 \u00e1tmeneti szab\u00e1lyok a t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1s kihirdet\u00e9s\u00e9t k\u00f6vet\u0151 napon l\u00e9pnek hat\u00e1lyba.<\/p>\n<p style=\"text-align: justify;\">Az egy\u00e9b m\u00f3dos\u00edt\u00e1sok az eredeti javaslatnak megfelel\u0151en ker\u00fcltek elfogad\u00e1sra. \u00d6sszess\u00e9g\u00e9ben teh\u00e1t a rekl\u00e1mad\u00f3 t\u00f6rv\u00e9ny a k\u00f6vetkez\u0151k szerint m\u00f3dosul:<\/p>\n<ul>\n<li style=\"text-align: justify;\">A rekl\u00e1m-k\u00f6zz\u00e9tev\u0151 \u00e1ltal a 2017. j\u00fanius 30-ig lez\u00e1rult ad\u00f3\u00e9vekre (teh\u00e1t 2014-re, 2015-re \u00e9s 2016-ra) bevallott \u00e9s megfizetett ad\u00f3 t\u00falfizet\u00e9snek min\u0151s\u00fcl (az elfogadott m\u00f3dos\u00edt\u00e1sok tov\u00e1bbra is csak a rekl\u00e1m-k\u00f6zz\u00e9tev\u0151kre vonatkoznak, azaz a rekl\u00e1m-megrendel\u0151k kor\u00e1bbi \u00e9vek szerinti ad\u00f3k\u00f6telezetts\u00e9ge nem ker\u00fcl elt\u00f6rl\u00e9sre). A visszat\u00e9r\u00edt\u00e9s m\u00f3dj\u00e1r\u00f3l \u00e9s felt\u00e9teleir\u0151l az ad\u00f3hivatal \u00e9rtes\u00edti az \u00e9rintett v\u00e1llalkoz\u00e1sokat.<\/li>\n<li style=\"text-align: justify;\">Az ad\u00f3alap 100 milli\u00f3 forintot meg nem halad\u00f3 r\u00e9sze ut\u00e1n a rekl\u00e1mad\u00f3 0% (ez csek\u00e9ly \u00f6sszeg\u0171 (de minimis) t\u00e1mogat\u00e1snak min\u0151s\u00fcl), a 100 milli\u00f3 forintot meghalad\u00f3 r\u00e9sz ut\u00e1n 7,5% rekl\u00e1mad\u00f3t kell fizetni.<\/li>\n<li style=\"text-align: justify;\">A saj\u00e1t c\u00e9l\u00fa rekl\u00e1m (azaz a rekl\u00e1m-k\u00f6zz\u00e9tev\u0151 saj\u00e1t rekl\u00e1m-fel\u00fclet\u00e9n saj\u00e1t term\u00e9k\u00e9re, \u00e1ruj\u00e1ra, szolg\u00e1ltat\u00e1s\u00e1ra, tev\u00e9kenys\u00e9g\u00e9re, nev\u00e9re megjelen\u00e9s\u00e9re vonatkoz\u00f3 rekl\u00e1m) ad\u00f3k\u00f6telezetts\u00e9ge megsz\u0171nik.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>T\u00f6bb mint f\u00e9l \u00e9vvel az Eur\u00f3pai Bizotts\u00e1g d\u00f6nt\u00e9s\u00e9t k\u00f6vet\u0151en, 2017. m\u00e1jus 16-\u00e1n az Orsz\u00e1ggy\u0171l\u00e9s megszavazta a rekl\u00e1mad\u00f3 t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sait.<\/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-3382","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 v27.4 (Yoast SEO v27.4) - 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