{"id":3394,"date":"2017-04-03T00:00:00","date_gmt":"2017-04-02T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/tao-rendelkezesek-elutasitasa-jogszabalyserto-gyakorlat-a-nav-reszerol\/"},"modified":"2020-07-08T18:50:01","modified_gmt":"2020-07-08T16:50:01","slug":"tao-rendelkezesek-elutasitasa-jogszabalyserto-gyakorlat-a-nav-reszerol","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/tao-rendelkezesek-elutasitasa-jogszabalyserto-gyakorlat-a-nav-reszerol\/","title":{"rendered":"TAO rendelkez\u00e9sek elutas\u00edt\u00e1sa: jogszab\u00e1lys\u00e9rt\u0151 gyakorlat a NAV r\u00e9sz\u00e9r\u0151l"},"content":{"rendered":"<p style=\"text-align: justify;\">A 2016. decemberi felt\u00f6lt\u00e9si id\u0151szakot k\u00f6vet\u0151en t\u00f6bb ad\u00f3z\u00f3 is azzal szembes\u00fclt, hogy az ad\u00f3hat\u00f3s\u00e1g a t\u00e1rsas\u00e1gi ad\u00f3val kapcsolatos rendelkez\u00e9seket \u00e9rv\u00e9nytelennek min\u0151s\u00edtette \u00e9s megtagadta a felaj\u00e1nlott \u00f6sszegek elutal\u00e1s\u00e1t a kedvezm\u00e9nyezett r\u00e9sz\u00e9re arra val\u00f3 hivatkoz\u00e1ssal, hogy az ad\u00f3z\u00f3knak 2016. december 20-\u00e1n, azaz a rendelkez\u0151 nyilatkozatok megt\u00e9tel\u00e9nek id\u0151pontj\u00e1ban 100.000 Ft-ot meghalad\u00f3, v\u00e9grehajthat\u00f3 \u00e9s nett\u00f3 m\u00f3don sz\u00e1m\u00edtott ad\u00f3tartoz\u00e1suk volt.<\/p>\n<p style=\"text-align: justify;\">Az elutas\u00edt\u00f3 hat\u00e1rozatokban k\u00f6z\u00f6s pont volt, hogy az ad\u00f3hat\u00f3s\u00e1g minden esetben az esed\u00e9kess\u00e9gig (teh\u00e1t december20. \u00e9jf\u00e9lig) meg nem fizetett ad\u00f3t m\u00e1r a rendelkez\u00e9s id\u0151pontj\u00e1ban (december 20-a napk\u00f6zben) is k\u00e9sedelmes ad\u00f3tartoz\u00e1snak tekintette, amelynek k\u00f6vetkezt\u00e9ben az ad\u00f3z\u00f3 rendelkez\u0151 nyilatkozatait \u00e9rv\u00e9nytelennek tekintett\u00e9k.<\/p>\n<p style=\"text-align: justify;\">A fenti elj\u00e1r\u00e1s egy\u00e9rtelm\u0171en jogszab\u00e1lys\u00e9rt\u0151, hiszen a rendelkez\u00e9s id\u0151pontj\u00e1ban m\u00e9g nem, csak m\u00e1snap 0 \u00f3r\u00e1t\u00f3l \u00e1llhat fenn ilyen esetben ad\u00f3tartoz\u00e1sa az ad\u00f3z\u00f3nak, amelyet ha id\u0151k\u00f6zben megfizet, akkor a NAV a rendelkez\u00e9s elb\u00edr\u00e1l\u00e1sakor m\u00e1r arra sem hivatkozhat, hogy a rendelkez\u00e9s feldolgoz\u00e1sakor is k\u00f6ztartoz\u00e1sa van az ad\u00f3z\u00f3nak.<\/p>\n<p style=\"text-align: justify;\">Azon \u00fcgyfeleink eset\u00e9ben, akik a NAV elutas\u00edt\u00f3 hat\u00e1rozat\u00e1t m\u00e9g id\u0151ben megfellebbezt\u00e9k, a NAV v\u00e9g\u00fcl \u00e1ll\u00e1spontunknak adott igazat \u00e9s a TAO t\u00e1mogat\u00e1st n\u00e9mi k\u00e9sedelemmel, de elutalta a kedvezm\u00e9nyezettek r\u00e9sz\u00e9re.<\/p>\n<p style=\"text-align: justify;\">A fentiek f\u00e9ny\u00e9ben teh\u00e1t azon ad\u00f3z\u00f3knak, akiknek az ad\u00f3hat\u00f3s\u00e1g \u00e9rv\u00e9nytelennek min\u0151s\u00edtette a rendelkez\u0151 nyilatkozatukat \u00e9rdemes lehet megvizsg\u00e1lniuk az \u00e9rv\u00e9nytelens\u00e9g pontos ok\u00e1t \u00e9s a vizsg\u00e1lat eredm\u00e9nyek\u00e9ppen \u2013 amennyiben az lehets\u00e9ges \u2013 megtenni\u00fck a sz\u00fcks\u00e9ges jogi l\u00e9p\u00e9seket. A fellebbez\u00e9si hat\u00e1rid\u0151 elmulaszt\u00e1sa ellen\u00e9re is elk\u00e9pzelhet\u0151 jogorvoslat, ha ilyen helyzet \u00e1ll el\u0151, k\u00e9rj\u00fck keressenek benn\u00fcnket.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A 2016. decemberi felt\u00f6lt\u00e9si id\u0151szakot k\u00f6vet\u0151en t\u00f6bb ad\u00f3z\u00f3 is azzal szembes\u00fclt, hogy az ad\u00f3hat\u00f3s\u00e1g a t\u00e1rsas\u00e1gi ad\u00f3val kapcsolatos rendelkez\u00e9seket \u00e9rv\u00e9nytelennek min\u0151s\u00edtette&#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-3394","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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