{"id":3424,"date":"2016-08-12T00:00:00","date_gmt":"2016-08-11T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/az-eub-itelete-alapjan-nonprofit-tarsasag-is-levonasba-helyezhet-afat\/"},"modified":"2020-07-08T18:08:45","modified_gmt":"2020-07-08T16:08:45","slug":"az-eub-itelete-alapjan-nonprofit-tarsasag-is-levonasba-helyezhet-afat","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/az-eub-itelete-alapjan-nonprofit-tarsasag-is-levonasba-helyezhet-afat\/","title":{"rendered":"Az EUB \u00edt\u00e9lete alapj\u00e1n nonprofit t\u00e1rsas\u00e1g is levon\u00e1sba helyezhet \u00e1f\u00e1t"},"content":{"rendered":"<p><strong>Non-profit t\u00e1rsas\u00e1gok, civil szervezetek, alap\u00edtv\u00e1nyok gyakran szembes\u00fclnek azzal a probl\u00e9m\u00e1val, hogy az \u00e1ltaluk v\u00e9gzett egyes tev\u00e9kenys\u00e9gek ad\u00f3alanyis\u00e1guk k\u00f6r\u00e9ben vagy azon k\u00edv\u00fcl v\u00e9gzett tev\u00e9kenys\u00e9gnek min\u0151s\u00fclnek-e, \u00e9s azzal kapcsolatban keletkezik-e \u00e1fa k\u00f6telezetts\u00e9g\u00fck, illetve levonhatj\u00e1k-e az adott tev\u00e9kenys\u00e9ghez kapcsol\u00f3d\u00f3 beszerz\u00e9sek \u00e1f\u00e1j\u00e1t. <\/strong><!--more--><\/p>\n<p><strong>Ez a k\u00e9rd\u00e9s az\u00e9rt okoz bizonytalans\u00e1got, mert az ilyen t\u00e1rsas\u00e1gok, szervezetek nem nyeres\u00e9g el\u00e9r\u00e9se c\u00e9lj\u00e1b\u00f3l j\u00f6nnek l\u00e9tre, tev\u00e9kenys\u00e9g\u00fck alapvet\u0151en nem \u00fczletszer\u0171, de m\u0171k\u00f6d\u00e9s\u00fck sor\u00e1n m\u00e9gis megval\u00f3s\u00edthatnak olyan \u00fcgyleteket, amelyek az \u00e1fa rendszer alkalmaz\u00e1s\u00e1ban gazdas\u00e1gi tev\u00e9kenys\u00e9gnek min\u0151s\u00fclnek. A t\u00e9m\u00e1val kapcsolatban hozott d\u00f6nt\u00e9st az Eur\u00f3pai B\u00edr\u00f3s\u00e1g a k\u00f6zelm\u00faltban, \u00e9ppen egy magyar vonatkoz\u00e1s\u00fa \u00fcgyben.<\/strong><\/p>\n<p>Az Eur\u00f3pai Uni\u00f3 B\u00edr\u00f3s\u00e1ga el\u0151zetes d\u00f6nt\u00e9shozatali elj\u00e1r\u00e1s keret\u00e9ben 2016. j\u00fanius 2-\u00e1n kihirdetett C\u2011263\/15.\u00a0sz. (Lajv\u00e9r) \u00edt\u00e9let\u00e9ben d\u00f6nt\u00f6tt \u00fagy, miszerint k\u00e9t magyar nonprofit t\u00e1rsas\u00e1g \u00e1ltal a f\u0151k\u00e9nt \u00e1llami t\u00e1mogat\u00e1sb\u00f3l megval\u00f3sul\u00f3 mez\u0151gazdas\u00e1gi l\u00e9tes\u00edtm\u00e9nyek meg\u00e9p\u00edt\u00e9s\u00e9vel kapcsolatosan ig\u00e9nybe vett szolg\u00e1ltat\u00e1sok \u00e1f\u00e1j\u00e1t levon\u00e1sba helyezhetik.<\/p>\n<p>A sz\u00f3ban forg\u00f3 t\u00e1rsas\u00e1gok &#8211; amelyek a beruh\u00e1z\u00e1s megval\u00f3s\u00edt\u00e1sa ut\u00e1n a l\u00e9trehozott l\u00e9tes\u00edtm\u00e9nyek \u00fczemeltet\u00e9s\u00e9t v\u00e9gzik \u2013 csek\u00e9ly \u00f6sszeg\u0171 \u00fczemeltet\u00e9si d\u00edjat szednek be a kivitelez\u00e9s befejez\u00e9s\u00e9t\u0151l sz\u00e1m\u00edtott 8 \u00e9vig az \u00e9rintett ter\u00fclet tulajdonosait\u00f3l.<\/p>\n<p>Az alapelj\u00e1r\u00e1sban a NAV megtagadta a nonprofit gazdas\u00e1gi t\u00e1rsas\u00e1gok ad\u00f3levon\u00e1si jog\u00e1t azzal az indokkal, hogy a tev\u00e9kenys\u00e9g nem tartozik az \u00c1fa tv. \u00e1ltal meghat\u00e1rozott \u201egazdas\u00e1gi tev\u00e9kenys\u00e9g\u201d fogalma al\u00e1, ez\u00e9rt azokat a t\u00e1rsas\u00e1gok nem ad\u00f3alanyi min\u0151s\u00e9g\u00fckben v\u00e9gzik, illetve az \u00e9rintett t\u00e1rsas\u00e1gok \u2013 mivel a l\u00e9tes\u00edtm\u00e9ny \u00fczemeltet\u00e9se jogszab\u00e1ly \u00e1ltal el\u0151\u00edrt k\u00f6telezetts\u00e9g\u00fck \u2013 nem v\u00e9geznek olyan tev\u00e9kenys\u00e9get, amely a t\u00f6rv\u00e9ny szerinti szolg\u00e1ltat\u00e1sny\u00fajt\u00e1snak min\u0151s\u00fcl. Hivatkozott tov\u00e1bb\u00e1 arra az ad\u00f3hat\u00f3s\u00e1g, hogy a beszedni tervezett elhanyagolhat\u00f3 \u00f6sszeg\u0171 d\u00edj a t\u00f6rv\u00e9ny \u00e9rtelmez\u00e9s\u00e9ben nem tekinthet\u0151 ellen\u00e9rt\u00e9knek, amely a gazdas\u00e1gi tev\u00e9kenys\u00e9g sz\u00fcks\u00e9gszer\u0171 ism\u00e9rve.<\/p>\n<p>A peres elj\u00e1r\u00e1s sor\u00e1n a K\u00faria el\u0151zetes d\u00f6nt\u00e9shozatal c\u00e9lj\u00e1b\u00f3l az Eur\u00f3pai Uni\u00f3 B\u00edr\u00f3s\u00e1g\u00e1hoz fordult az al\u00e1bbi k\u00e9rd\u00e9sekben:<\/p>\n<ul>\n<li>Ad\u00f3alanynak min\u0151s\u00fclnek-e a t\u00e1rsas\u00e1gok annak ellen\u00e9re, hogy csup\u00e1n kieg\u00e9sz\u00edt\u0151 jelleggel folytathatnak gazdas\u00e1gi tev\u00e9kenys\u00e9get, illetve befoly\u00e1sol\u00f3 t\u00e9nyez\u0151-e az az ad\u00f3alanyis\u00e1g szempontj\u00e1b\u00f3l, hogy a beruh\u00e1z\u00e1s f\u0151k\u00e9nt \u00e1llami t\u00e1mogat\u00e1sb\u00f3l val\u00f3sul meg \u00e9s a levon\u00e1sba helyez\u0151 ad\u00f3alany csup\u00e1n csek\u00e9ly \u00f6sszeg\u0171 hasznos\u00edt\u00e1si d\u00edjat szed be ellen\u00e9rt\u00e9kk\u00e9nt a j\u00f6v\u0151ben?<\/li>\n<\/ul>\n<ul>\n<li>Szolg\u00e1ltat\u00e1sny\u00fajt\u00e1snak tekinthet\u0151-e az elk\u00e9sz\u00fclt beruh\u00e1z\u00e1s \u00fczemeltet\u00e9se annak ellen\u00e9re, hogy az jogszab\u00e1lyb\u00f3l fakad\u00f3 k\u00f6telezetts\u00e9ge a t\u00e1rsas\u00e1gnak?<\/li>\n<\/ul>\n<p>A B\u00edr\u00f3s\u00e1g r\u00e1mutatott, hogy a \u201eterm\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9s\u201d, a \u201egazdas\u00e1gi tev\u00e9kenys\u00e9g\u201d \u00e9s a \u201eszolg\u00e1ltat\u00e1sny\u00fajt\u00e1s\u201d H\u00c9A ir\u00e1nyelvben meghat\u00e1rozott fogalmak mindegyike <em>objekt\u00edv<\/em> jelleg\u0171, \u00e9s az \u00e9rintett tev\u00e9kenys\u00e9gek c\u00e9lj\u00e1t\u00f3l, eredm\u00e9ny\u00e9t\u0151l \u00e9s az \u00e9rintett gazdas\u00e1gi szerepl\u0151 \u00e1ltal v\u00e1lasztott finansz\u00edroz\u00e1s m\u00f3dj\u00e1t\u00f3l is f\u00fcggetlen\u00fcl alkalmazand\u00f3k. \u00cdgy nem nyer jelent\u0151s\u00e9get az a k\u00f6r\u00fclm\u00e9ny, hogy a tev\u00e9kenys\u00e9g v\u00e9gz\u00e9se nyeres\u00e9ges-e \u00e9s az sem, hogy a beruh\u00e1z\u00e1s \u2013 nagy r\u00e9szben \u2013 \u00e1llami t\u00e1mogat\u00e1sb\u00f3l val\u00f3sul meg.<\/p>\n<p>A H\u00c9A ir\u00e1nyelv \u00e9s az azzal harmoniz\u00e1l\u00f3 \u00c1fa tv. alapj\u00e1n a gazdas\u00e1gi tev\u00e9kenys\u00e9g megval\u00f3sul\u00e1s\u00e1nak egyik felt\u00e9tele, hogy a tev\u00e9kenys\u00e9g \u00a0ellen\u00e9rt\u00e9k el\u00e9r\u00e9s\u00e9re ir\u00e1nyuljon, vagy azt eredm\u00e9nyezze.<\/p>\n<p>A test\u00fclet kifejtette, hogy az ellen\u00e9rt\u00e9k fej\u00e9ben teljes\u00edtett \u00fcgyletk\u00e9nt val\u00f3 min\u0151s\u00edt\u00e9s szempontj\u00e1b\u00f3l nincs jelent\u0151s\u00e9ge annak, hogy esetlegesen a szok\u00e1sos piaci \u00e1r alatti \u2013 vagy \u00e9ppen azt meghalad\u00f3 \u2013 a kik\u00f6t\u00f6tt ellen\u00e9rt\u00e9k.<\/p>\n<p>Annak meg\u00e1llap\u00edt\u00e1shoz, hogy a l\u00e9tes\u00edtm\u00e9ny \u00fczemeltet\u00e9se ellen\u00e9rt\u00e9k fej\u00e9ben v\u00e9gzett szolg\u00e1ltat\u00e1sny\u00fajt\u00e1snak tekinthet\u0151-e, <em>azt kell vizsg\u00e1lni<\/em>, hogy van-e k\u00f6zvetlen kapcsolat a ny\u00fajtott szolg\u00e1ltat\u00e1s \u00e9s a kapott d\u00edj k\u00f6z\u00f6tt, fenn\u00e1ll-e egy olyan jogviszony a t\u00e1rsas\u00e1gok \u00e9s a l\u00e9tes\u00edtm\u00e9nnyel \u00e9rintett ter\u00fcletek tulajdonosai k\u00f6z\u00f6tt, amely alapj\u00e1n a juttat\u00e1s a szolg\u00e1ltat\u00e1s t\u00e9nyleges ellen\u00e9rt\u00e9k\u00e9nek tekinthet\u0151.<\/p>\n<p>Az ellen\u00e9rt\u00e9kkel kapcsolatban a K\u00faria feladat\u00e1v\u00e1 tette annak vizsg\u00e1lat\u00e1t, hogy az alap\u00fcgyben szerepl\u0151 \u00fcgylet nem teljesen mesters\u00e9ges, val\u00f3s gazdas\u00e1gi tartalmat n\u00e9lk\u00fcl\u00f6z\u0151, kiz\u00e1r\u00f3lag ad\u00f3el\u0151ny megszerz\u00e9s\u00e9t c\u00e9lz\u00f3 meg\u00e1llapod\u00e1s.<\/p>\n<p>Az \u00c1fa tv. egyebekben kimondja, hogy a term\u00e9k \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9re, szolg\u00e1ltat\u00e1s ny\u00fajt\u00e1s\u00e1ra nincs befoly\u00e1ssal, ha az szerz\u0151d\u00e9sk\u00f6t\u00e9s, jogszab\u00e1lyi rendelkez\u00e9s, b\u00edr\u00f3s\u00e1gi \u00e9s m\u00e1s hat\u00f3s\u00e1gi hat\u00e1rozat (v\u00e9gz\u00e9s) alapj\u00e1n, illet\u0151leg \u00e1rver\u00e9s \u00fatj\u00e1n t\u00f6rt\u00e9nik.<\/p>\n<p>Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g \u00e9s a K\u00faria \u00e1ll\u00e1spontja is megegyezett abban a tekintetben, hogy valamely tev\u00e9kenys\u00e9g \u201eszolg\u00e1ltat\u00e1sny\u00fajt\u00e1sk\u00e9nt\u201d t\u00f6rt\u00e9n\u0151 min\u0151s\u00edt\u00e9se szempontj\u00e1b\u00f3l irrelev\u00e1ns, hogy a t\u00e1rsas\u00e1gok jogszab\u00e1lyban el\u0151\u00edrt fenntart\u00e1si k\u00f6telezetts\u00e9g\u00fcket teljes\u00edtik. A test\u00fclet lesz\u00f6gezte, hogy ilyen k\u00f6r\u00fclm\u00e9ny nem k\u00e9rd\u0151jelezheti meg sem a tev\u00e9kenys\u00e9g \u201eszolg\u00e1ltat\u00e1sny\u00fajt\u00e1snak\u201d t\u00f6rt\u00e9n\u0151 min\u0151s\u00edt\u00e9s\u00e9t, sem pedig az e szolg\u00e1ltat\u00e1s \u00e9s az ellen\u00e9rt\u00e9ke k\u00f6z\u00f6tti k\u00f6zvetlen kapcsolatot.<\/p>\n<p>A B\u00edr\u00f3s\u00e1g teh\u00e1t az \u00e9rintett fogalmak kiterjeszt\u0151en t\u00f6rt\u00e9n\u0151 \u00e9rtelmez\u00e9se mellett foglalt \u00e1ll\u00e1st, tov\u00e1bb er\u0151s\u00edtve a m\u00e1r kor\u00e1bbiakban kimunk\u00e1lt alapelvet, miszerint az ad\u00f3levon\u00e1si jog f\u0151szab\u00e1lyk\u00e9nt nem korl\u00e1tozhat\u00f3.<\/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-3424","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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