{"id":3399,"date":"2017-03-10T00:00:00","date_gmt":"2017-03-09T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/ujabb-magyar-afa-szabalyozas-lehet-ellentetes-az-unios-joggal\/"},"modified":"2020-07-08T18:52:53","modified_gmt":"2020-07-08T16:52:53","slug":"ujabb-magyar-afa-szabalyozas-lehet-ellentetes-az-unios-joggal","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-magyar-afa-szabalyozas-lehet-ellentetes-az-unios-joggal\/","title":{"rendered":"\u00dajabb magyar \u00e1fa-szab\u00e1lyoz\u00e1s lehet ellent\u00e9tes az uni\u00f3s joggal"},"content":{"rendered":"<p style=\"text-align: justify;\">Egy, az Eur\u00f3pai B\u00edr\u00f3s\u00e1g el\u0151tt folyamatban l\u00e9v\u0151 magyar \u00fcgyben<span style=\"color: #0e12f9;\"><u> (<a style=\"color: #0e12f9;\" href=\"http:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=185255&amp;pageIndex=0&amp;doclang=HU&amp;mode=lst&amp;dir=&amp;occ=first&amp;part=1&amp;cid=231024\" target=\"_blank\" rel=\"noopener noreferrer\">C-564\/15. sz\u00e1m\u00fa Farkas-\u00fcgy<\/a>)<\/u><\/span> Michal Bobek F\u0151tan\u00e1csnok ind\u00edtv\u00e1ny\u00e1ban kifejtette, hogy az Uni\u00f3s \u00e1fa-ir\u00e1nyelv \u00e9rtelm\u00e9ben a k\u00e9nyszerelad\u00e1si elj\u00e1r\u00e1sok sor\u00e1n (\u00edgy a felsz\u00e1mol\u00e1s sor\u00e1n is) az ing\u00f3\u00e9rt\u00e9kes\u00edt\u00e9s nem, kiz\u00e1r\u00f3lag csak az ingatlan\u00e9rt\u00e9kes\u00edt\u00e9s ad\u00f3zhat ford\u00edtottan.<\/p>\n<p style=\"text-align: justify;\">A Farkas-\u00fcgy jelent\u0151s\u00e9g\u00e9t az adja, hogy a jelenleg hat\u00e1lyos magyar \u00c1fa t\u00f6rv\u00e9ny alapj\u00e1n a felsz\u00e1mol\u00e1si elj\u00e1r\u00e1s alatt \u00e1ll\u00f3 t\u00e1rsas\u00e1gok tekintet\u00e9ben a t\u00e1rgyieszk\u00f6z-\u00e9rt\u00e9kes\u00edt\u00e9sr\u0151l sz\u00f3l\u00f3 sz\u00e1ml\u00e1t a ford\u00edtott ad\u00f3z\u00e1s szab\u00e1lyai szerint kell ki\u00e1ll\u00edtani, f\u00fcggetlen\u00fcl att\u00f3l, hogy a t\u00e1rgyi eszk\u00f6z ingatlan vagy ing\u00f3 dolognak min\u0151s\u00fcl. A F\u0151tan\u00e1csnok v\u00e9lem\u00e9nye szerint Magyarorsz\u00e1g csak k\u00fcl\u00f6n tan\u00e1csi felhatalmaz\u00e1s alapj\u00e1n lett volna jogosult a jelenleg hat\u00e1lyos szab\u00e1lyoz\u00e1s megalkot\u00e1s\u00e1ra, azaz a felsz\u00e1mol\u00e1si elj\u00e1r\u00e1sokban csak k\u00fcl\u00f6n enged\u00e9ly birtok\u00e1ban vonhatta volna ford\u00edtott ad\u00f3ztat\u00e1s al\u00e1 az ing\u00f3\u00e9rt\u00e9kes\u00edt\u00e9seket. Mivel ilyen felhatalmaz\u00e1st nem kapott Magyarorsz\u00e1g, ez\u00e9rt az \u00c1fa t\u00f6rv\u00e9ny hivatkozott rendelkez\u00e9se a F\u0151tan\u00e1csnok \u00e1ll\u00e1spontja szerint ellent\u00e9tes az uni\u00f3s \u00e1fa-ir\u00e1nyelvvel.<\/p>\n<p style=\"text-align: justify;\">Amennyiben az Eur\u00f3pai B\u00edr\u00f3s\u00e1g elfogadja a F\u0151tan\u00e1csnok ind\u00edtv\u00e1ny\u00e1t, az k\u00f6z\u00e9pt\u00e1von mind az ing\u00f3nak min\u0151s\u00fcl\u0151 t\u00e1rgyi eszk\u00f6z\u00f6k k\u00e9nyszerelad\u00e1si elj\u00e1r\u00e1saival kapcsolatos hat\u00e1lyos \u00e1fa szab\u00e1lyoz\u00e1s, mind k\u00f6zvetve a NAV b\u00edrs\u00e1gol\u00e1si gyakorlat\u00e1nak megv\u00e1ltoz\u00e1s\u00e1t eredm\u00e9nyezheti. A NAV \u2013 Farkas-\u00fcgyben is alkalmazott \u2013 gyakorlata szerint ugyanis, ha a felek a felsz\u00e1mol\u00e1s sor\u00e1n nem a ford\u00edtott ad\u00f3z\u00e1s szab\u00e1lyai szerint kezelnek egy \u00fcgyletet, a t\u00e1rgyi eszk\u00f6zt beszerz\u0151 ad\u00f3alany tekintet\u00e9ben az ad\u00f3hat\u00f3s\u00e1g ad\u00f3k\u00fcl\u00f6nb\u00f6zetet (ad\u00f3hi\u00e1nyt) \u00e1llap\u00edt meg, valamint 50%-os ad\u00f3b\u00edrs\u00e1got szab ki, f\u00fcggetlen\u00fcl att\u00f3l, hogy az \u00e1f\u00e1t a m\u00e1sik ad\u00f3alany esetleg megfizette \u00e9s \u00edgy a k\u00f6lts\u00e9gvet\u00e9st t\u00e9nyleges h\u00e1tr\u00e1ny nem \u00e9rte.<\/p>\n<p style=\"text-align: justify;\">Az eml\u00edtett Farkas-\u00fcgyben meg\u00e1llap\u00edt\u00e1sra ker\u00fclt, hogy a magyar szab\u00e1lyoz\u00e1s elm\u00e9letben megfelel az ar\u00e1nyoss\u00e1g elv\u00e9nek, de a k\u00e9rd\u00e9st el\u0151terjeszt\u0151 b\u00edr\u00f3s\u00e1g feladata annak eld\u00f6nt\u00e9se, hogy a szab\u00e1lyoz\u00e1st ar\u00e1nyos m\u00f3don alkalmazt\u00e1k-e a felperes egyedi helyzet\u00e9re.\u00a0 Az \u00fcgy k\u00f6r\u00fclm\u00e9nyeit m\u00e9rlegelve a Bizotts\u00e1g felvetette, hogy k\u00e9rd\u00e9ses, hogy az 50%-os kiindul\u00f3 m\u00e9rt\u00e9k\u0171 b\u00edrs\u00e1g alkalmaz\u00e1s\u00e1t a felperes \u00fcgy\u00e9nek t\u00e9nyleges egyedi \u00e9rt\u00e9kel\u00e9se el\u0151zte-e meg.<\/p>\n<p style=\"text-align: justify;\"><strong><em>OT v\u00e9lem\u00e9ny:<\/em><\/strong><em> \u00a0A Farkas-\u00fcgy fejlem\u00e9nyeire \u00e9rdemes odafigyelni, nem csak a felsz\u00e1mol\u00e1si elj\u00e1r\u00e1sok sor\u00e1n megszerzett ing\u00f3 t\u00e1rgyi eszk\u00f6z\u00f6k \u00e1fa kezel\u00e9se miatt, hanem amiatt is, hogy a d\u00f6nt\u00e9s hivatkoz\u00e1si alapot jelenthet\u00a0 majd olyan esetekben, amikor a NAV a b\u00edrs\u00e1gol\u00e1s sor\u00e1n nincs tekintettel az ar\u00e1nyoss\u00e1g elv\u00e9re, \u00e9s a jogs\u00e9rt\u00e9shez k\u00e9pest ar\u00e1nytalan szankci\u00f3t alkalmaz.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Egy, az Eur\u00f3pai B\u00edr\u00f3s\u00e1g el\u0151tt folyamatban l\u00e9v\u0151 magyar \u00fcgyben (C-564\/15. sz\u00e1m\u00fa Farkas-\u00fcgy) Michal Bobek F\u0151tan\u00e1csnok ind\u00edtv\u00e1ny\u00e1ban kifejtette&#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":{"0":"post-3399","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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