{"id":3421,"date":"2016-09-13T00:00:00","date_gmt":"2016-09-12T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/unios-iranyelv-a-kreativ-adotervezes-ellen\/"},"modified":"2020-07-08T18:08:45","modified_gmt":"2020-07-08T16:08:45","slug":"unios-iranyelv-a-kreativ-adotervezes-ellen","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/unios-iranyelv-a-kreativ-adotervezes-ellen\/","title":{"rendered":"Uni\u00f3s ir\u00e1nyelv a kreat\u00edv ad\u00f3tervez\u00e9s ellen"},"content":{"rendered":"<p><strong>Ahogy arr\u00f3l kor\u00e1bbi h\u00edrleveleinkben m\u00e1r besz\u00e1moltunk, tavaly \u00e9v v\u00e9g\u00e9n nyilv\u00e1noss\u00e1gra hozta az OECD a nemzetk\u00f6zi ad\u00f3elker\u00fcl\u00e9s visszaszor\u00edt\u00e1sa \u00e9rdek\u00e9ben megalkotott \u00fan. anti-BEPS (\u2019Base Erosion and Profit Shifting\u2019) jelent\u00e9st. Az Eur\u00f3pai Uni\u00f3 is besz\u00e1llt a k\u00e1ros ad\u00f3tervez\u00e9s elleni k\u00fczdelembe: az Eur\u00f3pai Tan\u00e1cs 2016. j\u00falius 12-\u00e9n elfogadta\u00a0<a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/HU\/TXT\/PDF\/?uri=CELEX:32016L1164&amp;from=HU\">Ad\u00f3elker\u00fcl\u00e9s Elleni Ir\u00e1nyelv\u00e9t<\/a>.<\/strong><\/p>\n<p>Az \u00fajonnan elfogadott uni\u00f3s ir\u00e1nyelv a BEPS int\u00e9zked\u00e9sek egys\u00e9ges \u00e9s \u00f6sszehangolt uni\u00f3s bevezet\u00e9se \u00e9rdek\u00e9ben 5 ter\u00fcleten fogalmazott int\u00e9zked\u00e9seket:<\/p>\n<ul>\n<li>kamat levonhat\u00f3s\u00e1g\u00e1nak korl\u00e1toz\u00e1sa<\/li>\n<li>t\u0151kekivon\u00e1s megad\u00f3ztat\u00e1sa<\/li>\n<li>ellen\u0151rz\u00f6tt k\u00fclf\u00f6ldi t\u00e1rsas\u00e1gokra vonatkoz\u00f3 szab\u00e1lyok<\/li>\n<li>hibrid strukt\u00far\u00e1k \u00e9s<\/li>\n<li>ad\u00f3elker\u00fcl\u00e9s elleni \u00e1ltal\u00e1nos szab\u00e1lyok.<\/li>\n<\/ul>\n<p>Az EU az ir\u00e1nyelvben foglaltak v\u00e9grehajt\u00e1s\u00e1t nemzeti hat\u00e1sk\u00f6rbe utalta, 2018 v\u00e9g\u00e9ig (a t\u0151kekivon\u00e1s ad\u00f3ztat\u00e1s\u00e1ra vonatkoz\u00f3an 2019 v\u00e9g\u00e9ig) a tag\u00e1llamoknak (ide\u00e9rtve a nem OECD-tag tag\u00e1llamokat is) legal\u00e1bb n\u00e9gy ter\u00fcleten kell az \u00faj szab\u00e1lyokat bevezetni\u00fck, melyek 2019. janu\u00e1r 1-j\u00e9t\u0151l (a t\u0151kekivon\u00e1s ad\u00f3ztat\u00e1s\u00e1ra vonatkoz\u00f3an 2020. janu\u00e1r 1-j\u00e9t\u0151l) lesznek alkalmazand\u00f3ak.<\/p>\n<p>A k\u00f6zelm\u00faltban elfogadott uni\u00f3s ir\u00e1nyelv kapcs\u00e1n a magyar szab\u00e1lyoz\u00e1s a magyar jogszab\u00e1lyokban is \u00e9reztetni fogja hat\u00e1s\u00e1t, h\u00edrleveleinkben folyamatosan t\u00e1j\u00e9koztat\u00e1st fogunk adni a v\u00e1ltoz\u00e1sokr\u00f3l.<\/p>\n","protected":false},"excerpt":{"rendered":"<\/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-3421","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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