{"id":3388,"date":"2017-05-09T00:00:00","date_gmt":"2017-05-08T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/egyeb-adok\/"},"modified":"2020-07-08T18:47:16","modified_gmt":"2020-07-08T16:47:16","slug":"egyeb-adok","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/egyeb-adok\/","title":{"rendered":"Egy\u00e9b ad\u00f3k"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>INNOV\u00c1CI\u00d3S J\u00c1RUL\u00c9K<\/strong><\/p>\n<p style=\"text-align: justify;\">A Javaslat \u00e9rtelm\u00e9ben azon ad\u00f3z\u00f3k, akik az IFRS-ek szerint k\u00e9sz\u00edtik az \u00e9ves besz\u00e1mol\u00f3jukat \u2013 a 2018. ad\u00f3\u00e9vt\u0151l k\u00f6telez\u0151en, m\u00edg a 2017. ad\u00f3\u00e9vben v\u00e1laszt\u00e1s alapj\u00e1n \u2013 az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k alapj\u00e1nak meg\u00e1llap\u00edt\u00e1sakor is k\u00f6telesek lenn\u00e9nek figyelembe venni az IFRS-ek szerinti k\u00f6nyvvezet\u00e9s miatti, az ipar\u0171z\u00e9si ad\u00f3alapn\u00e1l is alkalmazand\u00f3 speci\u00e1lis m\u00f3dos\u00edt\u00f3 t\u00e9teleket.<\/p>\n<p style=\"text-align: justify;\"><strong>HELYI AD\u00d3K<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u00d6nkorm\u00e1nyzatok ad\u00f3meg\u00e1llap\u00edt\u00e1si jogos\u00edtv\u00e1nya hat\u00e1rozott id\u0151re r\u00f6gz\u00edtett ad\u00f3m\u00e9rt\u00e9k eset\u00e9n<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>A t\u00f6rv\u00e9nyjavaslat szab\u00e1lyozn\u00e1 az \u00f6nkorm\u00e1nyzatok ad\u00f3meg\u00e1llap\u00edt\u00e1si jogos\u00edtv\u00e1nyait hat\u00e1rozott id\u0151re r\u00f6gz\u00edtett ad\u00f3m\u00e9rt\u00e9k, p\u00e9ld\u00e1ul meghat\u00e1rozott id\u0151szakra meg\u00e1llap\u00edtott m\u00e9rt\u00e9k\u0171 helyi ipar\u0171z\u00e9si ad\u00f3 vagy \u00e9p\u00edtm\u00e9nyad\u00f3 eset\u00e9n. A javaslat szerint az \u00f6nkorm\u00e1nyzat a hat\u00e1rozott id\u0151szak els\u0151 k\u00e9t \u00e9v\u00e9ben nem n\u00f6velhetn\u00e9 az ad\u00f3m\u00e9rt\u00e9ket.<\/li>\n<li>K\u00e9s\u0151bb, a hat\u00e1rozott id\u0151szak harmadik \u00e9v\u00e9t\u0151l lenne n\u00f6velhet\u0151 az ad\u00f3m\u00e9rt\u00e9k, de csak abban az esetben, ha az \u00f6nkorm\u00e1nyzati ad\u00f3bev\u00e9telek jelent\u0151sen visszaesnek (az ad\u00f3\u00e9vet megel\u0151z\u0151 m\u00e1sodik napt\u00e1ri \u00e9v adott ad\u00f3nemb\u0151l sz\u00e1rmaz\u00f3 ad\u00f3bev\u00e9teleihez viszony\u00edtva; <em>viszony\u00edt\u00e1si bev\u00e9tel<\/em>). A visszaes\u00e9s m\u00e9rt\u00e9k\u00e9vel kapcsolatban a javaslat egyel\u0151re ellentmond\u00e1sos \u00e9rt\u00e9keket tartalmaz: 30% \u00e9s 50%-os visszaes\u00e9s is szerepel a szab\u00e1lyoz\u00e1sban.<\/li>\n<li>A javaslat szerint az \u00f6nkorm\u00e1nyzat k\u00f6teles lenne az eredetileg meg\u00e1llap\u00edtott ad\u00f3m\u00e9rt\u00e9k alkalmaz\u00e1s\u00e1hoz visszat\u00e9rni, ha a t\u00e1rgy\u00e9vet megel\u0151z\u0151 ad\u00f3\u00e9v k\u00e9rd\u00e9ses ad\u00f3nemb\u0151l sz\u00e1rmaz\u00f3 ad\u00f3bev\u00e9telei el\u00e9rik a viszony\u00edt\u00e1si bev\u00e9telt.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>El\u0151rehozott ad\u00f3<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>A t\u00f6rv\u00e9nyjavaslat lehet\u0151v\u00e9 tenn\u00e9, hogy az ad\u00f3alany j\u00f6v\u0151beni helyi ad\u00f3-fizet\u00e9si k\u00f6telezetts\u00e9g\u00e9re tekintettel el\u0151re ad\u00f3bevall\u00e1st ny\u00fajtson be, illetve befizet\u00e9st teljes\u00edtsen. A jelenleg hat\u00e1lyos szab\u00e1lyok szerint az ilyen befizet\u00e9s t\u00falfizet\u00e9snek min\u0151s\u00fcl. Az el\u0151rehozott ad\u00f3 a j\u00f6v\u0151ben esed\u00e9kess\u00e9 v\u00e1l\u00f3 ad\u00f3ba besz\u00e1m\u00edthat\u00f3 lenne, ugyanakkor nem lenne visszat\u00e9r\u00edthet\u0151 \u00e9s az err\u0151l sz\u00f3l\u00f3 ad\u00f3bevall\u00e1s nem lenne \u00f6nellen\u0151rizhet\u0151. A jogszab\u00e1ly-tervezet indokl\u00e1s\u00e1b\u00f3l ugyanakkor sz\u00e1munkra nem der\u00fcl ki, hogy az ad\u00f3z\u00f3knak ez mi\u00e9rt is lenne el\u0151ny\u00f6s.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Egy\u00e9b m\u00f3dos\u00edt\u00e1si javaslatok<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>A t\u00f6rv\u00e9nyjavaslat kiterjeszten\u00e9 az egyablakos rendszert az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g fel\u00e9 t\u00f6rt\u00e9n\u0151 bejelent\u00e9si k\u00f6telezetts\u00e9gre is. A javaslat szerint az \u00e1llami ad\u00f3hat\u00f3s\u00e1g a l\u00e9trej\u00f6tt c\u00e9gr\u0151l a c\u00e9gb\u00edr\u00f3s\u00e1gt\u00f3l be\u00e9rkezett adatokat tov\u00e1bb\u00edtani fogja a c\u00e9g sz\u00e9khelye szerinti \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g fel\u00e9.<\/li>\n<li>janu\u00e1r 1-j\u00e9t\u0151l \u00e9letbel\u00e9p\u0151 \u00faj IFRS standardoknak megfelel\u0151en a t\u00f6rv\u00e9nyjavaslat m\u00f3dos\u00edtja az IFRS-ek szerinti besz\u00e1mol\u00f3t k\u00e9sz\u00edt\u0151 ad\u00f3alanyok eset\u00e9ben a nett\u00f3 \u00e1rbev\u00e9tel meghat\u00e1roz\u00e1s\u00e1nak szab\u00e1lyait.<\/li>\n<li>A javaslat kieg\u00e9sz\u00edten\u00e9 a nett\u00f3 \u00e1rbev\u00e9tel fogalm\u00e1t a tipikusan nem profitorient\u00e1ltan m\u0171k\u00f6d\u0151 szervezetek eset\u00e9re. A javaslat egy\u00e9rtelm\u0171v\u00e9 tenn\u00e9, hogy az alap\u00edtv\u00e1nyok, egyes\u00fcletek ingatlan-b\u00e9rbead\u00e1si tev\u00e9kenys\u00e9g\u00e9b\u0151l sz\u00e1rmaz\u00f3 bev\u00e9tele a helyi ipar\u0171z\u00e9si ad\u00f3 vonatkoz\u00e1s\u00e1ban nett\u00f3 \u00e1rbev\u00e9telnek min\u0151s\u00fclne.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>SZAB\u00c1LYZOTT\u00a0INGATLANBEFEKTET\u00c9SI\u00a0T\u00c1RSAS\u00c1GOK<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>T\u00f6bb ponton is m\u00f3dosulna a szab\u00e1lyozott ingatlanbefektet\u00e9si t\u00e1rsas\u00e1gok (a tov\u00e1bbiakban: \u201eszit\u201d-ek) alap\u00edt\u00e1s\u00e1nak \u00e9s m\u0171k\u00f6d\u00e9s\u00e9nek kereteit ad\u00f3 2011. \u00e9vi CII. t\u00f6rv\u00e9ny (Szit.).<\/li>\n<li>A t\u00f6rv\u00e9nyjavaslat indokol\u00e1sa szerint a m\u00f3dos\u00edt\u00e1sok f\u0151 c\u00e9lja a szitek alap\u00edt\u00e1s\u00e1nak \u00e9s t\u0151zsd\u00e9re val\u00f3 bevezet\u00e9s\u00e9nek \u00f6szt\u00f6nz\u00e9se, ez\u00e1ltal az ingatlanpiac \u00e9s a t\u0151kepiacok fellend\u00edt\u00e9se. A Javaslat alapj\u00e1n m\u00f3dosuln\u00e1nak a szitek osztal\u00e9kfizet\u00e9s\u00e9re, m\u0171k\u00f6d\u00e9si felt\u00e9teleire (tulajdonosi strukt\u00fara, indul\u00f3 t\u0151ke), a vezet\u0151 \u00e1ll\u00e1s\u00fa szem\u00e9lyek k\u00f6r\u00e9re, az idegen forr\u00e1sokra vonatkoz\u00f3 szab\u00e1lyok.<\/li>\n<li>Az els\u0151dleges c\u00e9lok mellett az uni\u00f3s jognak val\u00f3 megfelel\u00e9s \u00e9rdek\u00e9ben is m\u00f3dos\u00edt\u00e1sra szorul a jogszab\u00e1ly: az Eur\u00f3pai Bizotts\u00e1g meg\u00e1llap\u00edtotta ugyanis, hogy a jelenlegi szab\u00e1lyoz\u00e1s h\u00e1tr\u00e1nyosan k\u00fcl\u00f6nb\u00f6zteti meg a m\u00e1s uni\u00f3s tag\u00e1llamban bejegyzett ingatlanbefektet\u00e9si t\u00e1rsas\u00e1gokat, amelyek alanyai a t\u00e1rsas\u00e1gi ad\u00f3nak \u00e9s a helyi ipar\u0171z\u00e9si ad\u00f3nak, a Szit. hat\u00e1lya azonban nem terjed ki r\u00e1juk. A t\u00f6rv\u00e9nyjavaslat szerint ez\u00e9rt a t\u00f6rv\u00e9ny hat\u00e1lya kiterjedne az Eur\u00f3pai Gazdas\u00e1gi T\u00e9rs\u00e9g m\u00e1s tag\u00e1llam\u00e1ban sz\u00e9khellyel rendelkez\u0151 ingatlanbefektet\u00e9si t\u00e1rsas\u00e1gokra is.<\/li>\n<li>Emellett t\u00f6bb, az IFRS-eket alkalmaz\u00f3 t\u00e1rsas\u00e1gokat \u00e9rint\u0151 pontos\u00edt\u00f3 rendelkez\u00e9st is tartalmaz a t\u00f6rv\u00e9nyjavaslat.<\/li>\n<li>Valamennyi m\u00f3dos\u00edt\u00e1s a m\u00f3dos\u00edt\u00f3 t\u00f6rv\u00e9ny kihirdet\u00e9s\u00e9t k\u00f6vet\u0151 napon l\u00e9pne hat\u00e1lyba.<\/li>\n<\/ul>\n<p class=\"\"><strong>REKL\u00c1MAD\u00d3<\/strong><\/p>\n<p class=\"\"><strong>Cs\u00f6kkenten\u00e9k a rekl\u00e1mad\u00f3 eredetileg tervezett m\u00e9rt\u00e9k\u00e9t<\/strong><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\">Ahogyan arr\u00f3l <span style=\"text-decoration: underline;\"><span style=\"color: #0e12f9; text-decoration: underline;\"><a style=\"color: #0e12f9; text-decoration: underline;\" href=\"https:\/\/orientax.hu\/hir\/az-europai-bizottsag-nyomasara-modositasra-kerulne-reklamado-torveny-2\/\">kor\u00e1bban besz\u00e1moltunk<\/a>,<\/span><\/span> az Eur\u00f3pai Bizotts\u00e1g nyom\u00e1s\u00e1ra m\u00f3dosul a rekl\u00e1mad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny. Az <span style=\"text-decoration: underline;\"><span style=\"color: #0e12f9; text-decoration: underline;\"><a style=\"color: #0e12f9; text-decoration: underline;\" href=\"http:\/\/www.parlament.hu\/irom40\/14684\/14684.pdf\">eredeti m\u00f3dos\u00edt\u00f3 javaslat<\/a> <\/span><\/span>2017. j\u00fanius 1-j\u00e9t\u0151l <b>9%-os<\/b>, egys\u00e9ges ad\u00f3m\u00e9rt\u00e9ket \u00edrt volna el\u0151 a rekl\u00e1m-k\u00f6zz\u00e9tev\u0151kre. A tervezet az eddig befizetett rekl\u00e1mad\u00f3 visszat\u00e9r\u00edt\u00e9s\u00e9t is tartalmazta.<\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\">A m\u00e1jus 5-\u00e9n nyilv\u00e1noss\u00e1gra hozott <span style=\"text-decoration: underline;\"><span style=\"color: #0e12f9;\"><a style=\"color: #0e12f9; text-decoration: underline;\" href=\"http:\/\/www.parlament.hu\/irom40\/14684\/14684-0002.pdf\">m\u00f3dos\u00edt\u00f3 javaslat<\/a><\/span><\/span> alapj\u00e1n \u2013 a m\u00e1jus 3-ai \u00e1ltal\u00e1nos vita ut\u00e1n \u2013 a kor\u00e1bban tervezett 9%-os ad\u00f3m\u00e9rt\u00e9k <b>7,5%<\/b>-ra m\u00e9rs\u00e9kl\u0151dne. Jelenleg 5,3% az ad\u00f3 m\u00e9rt\u00e9ke, \u00edgy \u00f6sszess\u00e9g\u00e9ben \u00edgy is ad\u00f3emel\u00e9sr\u0151l lehet besz\u00e9lni. M\u00e1s v\u00e1ltoztat\u00e1st nem tartalmaz a javaslat. A rekl\u00e1mad\u00f3 t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sa a tervek szerint m\u00e1jus 25-\u00e9n l\u00e9p hat\u00e1lyba.<\/p>\n<p class=\"\">\n<p class=\"MsoNormal\" style=\"text-align: justify;\">A Parlament m\u00e1jus 8-\u00e1n tartja soron k\u00f6vetkez\u0151 \u00fcl\u00e9s\u00e9t, \u00edgy a napirend m\u00f3dos\u00edt\u00e1s\u00e1val ak\u00e1r szavazhatnak is az ind\u00edtv\u00e1nyr\u00f3l a k\u00e9pvisel\u0151k.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Javaslat \u00e9rtelm\u00e9ben azon ad\u00f3z\u00f3k, akik az IFRS-ek szerint k\u00e9sz\u00edtik az \u00e9ves besz\u00e1mol\u00f3jukat \u2013 a 2018. ad\u00f3\u00e9vt\u0151l k\u00f6telez\u0151en, m\u00edg a 2017. ad\u00f3\u00e9vben v\u00e1laszt\u00e1s alapj\u00e1n \u2013 az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k alapj\u00e1nak meg\u00e1llap\u00edt\u00e1sakor&#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-3388","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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