{"id":3470,"date":"2015-03-31T00:00:00","date_gmt":"2015-03-30T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/az-ekaer-elfogadott-es-varhato-modositasai\/"},"modified":"2020-07-08T18:08:51","modified_gmt":"2020-07-08T16:08:51","slug":"az-ekaer-elfogadott-es-varhato-modositasai","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/az-ekaer-elfogadott-es-varhato-modositasai\/","title":{"rendered":"Az EKAER elfogadott \u00e9s v\u00e1rhat\u00f3 m\u00f3dos\u00edt\u00e1sai"},"content":{"rendered":"<p><strong>A jogszab\u00e1lytervezet sz\u00f6veg\u00e9hez k\u00e9pest apr\u00f3bb m\u00f3dos\u00edt\u00e1sokkal \u00e9s kieg\u00e9sz\u00edt\u00e9sekkel v\u00e9g\u00fcl 2015. m\u00e1rcius 1-jei hat\u00e1llyal \u00e9letbe l\u00e9pett az EKAER-rel kapcsolatos NGM rendelet (a rendelet tervezet\u00e9r\u0151l sz\u00f3l\u00f3 h\u00edrlevel\u00fcnk <a href=\"http:\/\/www.orientax.hu\/hir\/az-ekaer-tervezett-modositasai\">itt<\/a> olvashat\u00f3). \u00a0Az \u00faj el\u0151\u00edr\u00e1sok gyakorlatilag m\u00e9g csak 1 h\u00f3napja vannak \u00e9rv\u00e9nyben, azonban a kock\u00e1zatos term\u00e9kek kapcs\u00e1n tov\u00e1bbi m\u00f3dos\u00edt\u00e1sok v\u00e1rhat\u00f3k.<\/strong><!--more--><\/p>\n<p>Az al\u00e1bbiakban az NGM rendelet tervezet\u00e9nek elfogad\u00e1sa sor\u00e1n eszk\u00f6z\u00f6lt m\u00f3dos\u00edt\u00e1sokat \u00e9s kieg\u00e9sz\u00edt\u00e9seket, valamint a kock\u00e1zatos term\u00e9kek k\u00f6r\u00e9vel kapcsolatban v\u00e1rhat\u00f3 m\u00f3dos\u00edt\u00e1sokat foglaltuk \u00f6ssze.<\/p>\n<p><strong>Elfogadott m\u00f3dos\u00edt\u00e1sok<\/strong><\/p>\n<p>Az NGM rendelet (a tervezet sz\u00f6veg\u00e9hez k\u00e9pest) az al\u00e1bbi f\u0151bb m\u00f3dos\u00edt\u00e1sokkal, kieg\u00e9sz\u00edt\u00e9sekkel ker\u00fclt elfogad\u00e1sra.<\/p>\n<p><em>L\u00e1nc\u00e9rt\u00e9kes\u00edt\u00e9s<\/em><\/p>\n<p>A l\u00e1nc\u00e9rt\u00e9kes\u00edt\u00e9sek kapcs\u00e1n pontos\u00edt\u00e1sra ker\u00fclt, hogy amennyiben a term\u00e9ket fuvaroz\u00f3 (fuvaroztat\u00f3) ad\u00f3z\u00f3 az \u00e9rt\u00e9kes\u00edt\u00e9si l\u00e1ncolatban egy\u00fattal c\u00edmzett \u00e9s felad\u00f3, akkor ezt az ad\u00f3z\u00f3t EKAER szempontb\u00f3l felad\u00f3nak kell tekinteni.<\/p>\n<p><em>\u00c9rt\u00e9khat\u00e1rok<\/em><\/p>\n<p>A bejelent\u00e9s al\u00f3li mentess\u00e9ggel kapcsolatos \u00e9rt\u00e9khat\u00e1rok eset\u00e9ben pontos\u00edt\u00e1sra ker\u00fclt, hogy a brutt\u00f3 t\u00f6megre \u00e9s az ad\u00f3 n\u00e9lk\u00fcli ellen\u00e9rt\u00e9kre vonatkoz\u00f3 \u00e9rt\u00e9khat\u00e1rok t\u00fall\u00e9p\u00e9s\u00e9t (\u00e9s ez\u00e1ltal a bejelent\u00e9si k\u00f6telezetts\u00e9g fenn\u00e1ll\u00e1s\u00e1t) ugyanazon felad\u00f3t\u00f3l ugyanazon c\u00edmzett r\u00e9sz\u00e9re t\u00f6rt\u00e9n\u0151 fuvaroz\u00e1s tekintet\u00e9ben kell vizsg\u00e1lni.<\/p>\n<p><em>Egyszer\u0171s\u00edtett adattartalm\u00fa bejelent\u00e9s<\/em><\/p>\n<p>Az egyszer\u0171s\u00edtett adattartalm\u00fa bejelent\u00e9s szab\u00e1lyai k\u00e9t helyen m\u00f3dosultak a tervezethez k\u00e9pest.<\/p>\n<ul>\n<li>Az elfogadott NGM rendelet az egyszer\u0171s\u00edtett adattartalm\u00fa bejelent\u00e9ssel kapcsolatos szab\u00e1lyokat v\u00e9g\u00fcl csak 2015. \u00e1prilis 1-j\u00e9vel vezeti be (a tervezet alapj\u00e1n ez m\u00e1r 2015. m\u00e1rcius 1-j\u00e9vel megt\u00f6rt\u00e9nt volna).<\/li>\n<li>A hat\u00e1lybal\u00e9p\u00e9s id\u0151pontja mellett a jogosultak k\u00f6r\u00e9re vonatkoz\u00f3 szab\u00e1lyok is m\u00f3dosultak. Az egyszer\u0171s\u00edtett adattartalm\u00fa bejelent\u00e9st ugyanis az az ad\u00f3 v\u00e1laszthatja majd, akinek a bejelent\u00e9s \u00e9v\u00e9t megel\u0151z\u0151 m\u00e1sodik ad\u00f3\u00e9vben kimutatott \u00e9ves nett\u00f3 \u00e1rbev\u00e9tele az 50 milli\u00e1rd forintot, saj\u00e1t termel\u00e9s\u0171 k\u00e9szlet \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9b\u0151l sz\u00e1rmaz\u00f3 nett\u00f3 \u00e1rbev\u00e9tele pedig a 40 milli\u00e1rd forintot el\u00e9rte vagy meghaladta (a tervezet alapj\u00e1n a nett\u00f3 \u00e1rbev\u00e9telnek a 300 milli\u00e1rd forintot kellett volna el\u00e9rnie, aminek legal\u00e1bb a 80%-a saj\u00e1t termel\u00e9s\u0171 k\u00e9szlet \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9b\u0151l kellett volna, hogy sz\u00e1rmazzon).<\/li>\n<\/ul>\n<p><strong>V\u00e1rhat\u00f3 m\u00f3dos\u00edt\u00e1sok<\/strong><\/p>\n<p>Az NGM honlapj\u00e1n k\u00f6zz\u00e9tett rendelet tervezet alapj\u00e1n a kock\u00e1zatos term\u00e9kek k\u00f6r\u00e9nek b\u0151v\u00edt\u00e9se v\u00e1rhat\u00f3. Ezek alapj\u00e1n a j\u00f6v\u0151ben kock\u00e1zatos term\u00e9knek min\u0151s\u00fclhetnek az EKAER szempontj\u00e1b\u00f3l t\u00f6bbek k\u00f6z\u00f6tt az al\u00e1bbi term\u00e9kek is:<\/p>\n<ul>\n<li>egyes h\u00e1ztart\u00e1si g\u00e9pek, a r\u00e1di\u00f3k, a telev\u00edzi\u00f3 k\u00e9sz\u00fcl\u00e9kek, a telefonok \u00e9s a nyomdaipari g\u00e9pek;<\/li>\n<li>az \u00e9lelmiszerek k\u00f6z\u00fcl egyes csokol\u00e1d\u00e9k, a gomba, a dzsemek \u00e9s a gy\u00fcm\u00f6lcslevek;<\/li>\n<li>a cukorgy\u00e1rt\u00e1si hullad\u00e9k, a sz\u00f3jababolaj pr\u00e9sel\u00e9se ut\u00e1n visszamarad\u00f3 olajpog\u00e1csa, valamint a n\u00f6v\u00e9nyi zs\u00edrok vagy olajok kivon\u00e1sakor keletkez\u0151 olajpog\u00e1csa;<\/li>\n<li>a cementklinker, a feh\u00e9rcement, a bauxitcement.<\/li>\n<\/ul>\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-3470","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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