{"id":3466,"date":"2015-05-22T00:00:00","date_gmt":"2015-05-21T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/elerheto-a-reklamado-torveny-modositasi-javaslata\/"},"modified":"2020-07-08T18:08:50","modified_gmt":"2020-07-08T16:08:50","slug":"elerheto-a-reklamado-torveny-modositasi-javaslata","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/elerheto-a-reklamado-torveny-modositasi-javaslata\/","title":{"rendered":"El\u00e9rhet\u0151 a rekl\u00e1mad\u00f3 t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1si javaslata"},"content":{"rendered":"<p><strong>A Nemzetgazdas\u00e1gi Miniszt\u00e9rium a honlapj\u00e1n k\u00f6zz\u00e9tette a rekl\u00e1mad\u00f3 \u00e9s az ehhez kapcsol\u00f3d\u00f3 t\u00e1rsas\u00e1gi ad\u00f3 t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1si <a href=\"http:\/\/www.kormany.hu\/download\/c\/95\/50000\/reklamado_normaszoveg.pdf#!DocumentBrowse\" target=\"_blank\" rel=\"noopener noreferrer\">javaslat\u00e1t<\/a>(\u201eJavaslat\u201d), amely t\u00f6bb ponton is m\u00f3dos\u00edtan\u00e1 a jelenlegi szab\u00e1lyoz\u00e1st. A Javaslattal kapcsolatos legfontosabb tudnival\u00f3kat az al\u00e1bbiakban foglaltuk \u00f6ssze.<\/strong><!--more--><\/p>\n<p><strong>REKL\u00c1MAD\u00d3<\/strong><\/p>\n<p><strong>Ad\u00f3kulcs<\/strong><\/p>\n<p>A Javaslat \u00e9rtelm\u00e9ben a rekl\u00e1m-k\u00f6zz\u00e9tev\u0151 eset\u00e9ben az ad\u00f3 m\u00e9rt\u00e9ke 100 milli\u00f3 forint ad\u00f3alapig 0%, 100 milli\u00f3 forintot meghalad\u00f3 ad\u00f3alap r\u00e9szre pedig 5,3% lenne (jelenleg az ad\u00f3 m\u00e9rt\u00e9ke s\u00e1vosan progressz\u00edv, melynek legmagasabb ad\u00f3kulcsa 20 milli\u00e1rd forint ad\u00f3alap f\u00f6l\u00f6tt 50%).<\/p>\n<p>A Javaslat szerint a rekl\u00e1m k\u00f6zvetlen megrendel\u0151j\u00e9nek az ad\u00f3alap ut\u00e1n \u2013 a jelenlegi 20% helyett \u2013 5% rekl\u00e1mad\u00f3t kellene fizetnie.<\/p>\n<p>Az ad\u00f3m\u00e9rt\u00e9kek v\u00e1ltoz\u00e1sa a t\u00f6rv\u00e9ny kihirdet\u00e9s\u00e9t k\u00f6vet\u0151 31. napon l\u00e9pne hat\u00e1lyba. Az \u00e1tmeneti szab\u00e1lyoz\u00e1s lehet\u0151v\u00e9 tenn\u00e9 azonban, hogy a rekl\u00e1m-k\u00f6zz\u00e9t\u00e9teli ad\u00f3k\u00f6telezetts\u00e9gre vonatkoz\u00f3 ad\u00f3m\u00e9rt\u00e9ket mind a 2014. \u00e9vi, mind a 2015-ben kezd\u0151d\u0151 ad\u00f3\u00e9v ad\u00f3k\u00f6telezetts\u00e9g\u00e9nek meg\u00e1llap\u00edt\u00e1sakor is alkalmazni lehessen. Egy\u00e9b esetben, az \u00faj ad\u00f3m\u00e9rt\u00e9keket csak az ad\u00f3alap id\u0151ar\u00e1nyos r\u00e9sz\u00e9re lehetne alkalmazni.<\/p>\n<p><strong>Elhat\u00e1rolt vesztes\u00e9g felhaszn\u00e1l\u00e1sa<\/strong><\/p>\n<p>A 2014. \u00e9vi rekl\u00e1mad\u00f3 alapot a 2013-as \u00fczleti \u00e9v eredm\u00e9ny\u00e9t\u0151l f\u00fcggetlen\u00fcl cs\u00f6kkenteni lehetne a t\u00e1rsas\u00e1gi ad\u00f3ban elhat\u00e1rolt kor\u00e1bbi \u00e9vek vesztes\u00e9g\u00e9nek 50%-\u00e1val.<\/p>\n<p><strong>Kapcsolt v\u00e1llalkoz\u00e1sok ad\u00f3k\u00f6telezetts\u00e9ge<\/strong><\/p>\n<p>A Javaslat \u00e9rtelm\u00e9ben a kapcsolt v\u00e1llalkoz\u00e1sokra vonatkoz\u00f3 \u00f6sszesz\u00e1m\u00edt\u00e1si szab\u00e1lyt kiz\u00e1r\u00f3lag a 2014. augusztus 15-\u00e9t k\u00f6vet\u0151en, sz\u00e9tv\u00e1l\u00e1ssal l\u00e9trej\u00f6tt kapcsolt v\u00e1llalkoz\u00e1si viszony eset\u00e9ben kellene alkalmazni.<\/p>\n<p><strong>T\u00c1RSAS\u00c1GI AD\u00d3<\/strong><\/p>\n<p>A 2014. \u00e9vben kezd\u0151d\u0151 ad\u00f3\u00e9v t\u00e1rsas\u00e1gi ad\u00f3 k\u00f6telezetts\u00e9g\u00e9nek meg\u00e1llap\u00edt\u00e1sakor is alkalmazni lehetne azt a 2015. janu\u00e1r 1-j\u00e9t\u0151l hat\u00e1lyos szab\u00e1lyt, miszerint ha a rekl\u00e1mad\u00f3 k\u00f6lts\u00e9gek ad\u00f3\u00e9vi \u00f6sszege a 30 milli\u00f3 forintot nem haladja meg, akkor ezek a k\u00f6lts\u00e9gek minden egy\u00e9b felt\u00e9telt\u0151l f\u00fcggetlen\u00fcl elismert k\u00f6lts\u00e9gnek min\u0151s\u00fclnek t\u00e1rsas\u00e1gi ad\u00f3ban.<\/p>\n<p>Fontos kiemelni, hogy ha ezen k\u00f6lts\u00e9gek ad\u00f3\u00e9vi \u00f6sszege meghaladja a 30 milli\u00f3 forintot, akkor az ad\u00f3alap-n\u00f6vel\u00e9si k\u00f6telezetts\u00e9g al\u00f3l tov\u00e1bbra is csak a k\u00f6zz\u00e9tev\u0151 nyilatkozat\u00e1nak birtok\u00e1ban lehetne mentes\u00fclni, azaz a nyilatkozat bek\u00e9r\u00e9s\u00e9nek bizony\u00edt\u00e1sa, valamint a rekl\u00e1m-k\u00f6zz\u00e9tev\u0151i NAV nyilv\u00e1ntart\u00e1s nem mentes\u00edtene az ad\u00f3alap-n\u00f6vel\u00e9s al\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-3466","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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