{"id":3475,"date":"2015-01-14T00:00:00","date_gmt":"2015-01-13T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/ertelmezesi-kerdesek-a-munkaero-kolcsonzesre-vonatkozo-uj-afa-szabalyokkal-kapcsolatban\/"},"modified":"2020-07-08T18:08:51","modified_gmt":"2020-07-08T16:08:51","slug":"ertelmezesi-kerdesek-a-munkaero-kolcsonzesre-vonatkozo-uj-afa-szabalyokkal-kapcsolatban","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/ertelmezesi-kerdesek-a-munkaero-kolcsonzesre-vonatkozo-uj-afa-szabalyokkal-kapcsolatban\/","title":{"rendered":"\u00c9rtelmez\u00e9si k\u00e9rd\u00e9sek a munkaer\u0151-k\u00f6lcs\u00f6nz\u00e9sre vonatkoz\u00f3 \u00faj \u00e1fa szab\u00e1lyokkal kapcsolatban"},"content":{"rendered":"

Az \u00c1fa t\u00f6rv\u00e9ny 2015. janu\u00e1r 1-j\u00e9t\u0151l hat\u00e1lyos m\u00f3dos\u00edt\u00e1sa \u00e9rtelm\u00e9ben a term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9shez \u00e9s szolg\u00e1ltat\u00e1sny\u00fajt\u00e1shoz t\u00f6rt\u00e9n\u0151 munkaer\u0151 k\u00f6lcs\u00f6nz\u00e9se, kirendel\u00e9se, szem\u00e9lyzet rendelkez\u00e9sre bocs\u00e1t\u00e1sa, illetve iskolasz\u00f6vetkezet szolg\u00e1ltat\u00e1s\u00e1nak ig\u00e9nybev\u00e9tele eset\u00e9n az \u00e1f\u00e1-t a szolg\u00e1ltat\u00e1s ig\u00e9nybevev\u0151j\u00e9nek kell megfizetni, azaz a belf\u00f6ldi ford\u00edtott ad\u00f3z\u00e1s szab\u00e1lyait kell alkalmazni.<\/strong><\/p>\n

Kor\u00e1bban csak akkor kellett ford\u00edtott ad\u00f3z\u00e1st alkalmazni, amikor a munkaer\u0151-k\u00f6lcs\u00f6nz\u00e9s \u00e9p\u00edt\u00e9sihat\u00f3s\u00e1gi enged\u00e9ly-k\u00f6teles munk\u00e1kkal, vagy \u00e9p\u00edt\u00e9si hat\u00f3s\u00e1gi tudom\u00e1sulv\u00e9teli elj\u00e1r\u00e1shoz k\u00f6t\u00f6tt \u00e9p\u00edt\u00e9si-szerel\u00e9si munk\u00e1kkal \u00f6sszef\u00fcgg\u00e9sben t\u00f6rt\u00e9nt.<\/p>\n

A m\u00f3dos\u00edt\u00e1s k\u00f6vetkezt\u00e9ben teh\u00e1t a munkaer\u0151-k\u00f6lcs\u00f6nz\u00e9s, a kirendel\u00e9s, valamint a szem\u00e9lyzet rendelkez\u00e9sre bocs\u00e1t\u00e1sa \u2013 f\u00fcggetlen\u00fcl, hogy azt milyen term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9shez, szolg\u00e1ltat\u00e1sny\u00fajt\u00e1shoz veszik ig\u00e9nybe \u2013 ford\u00edtott ad\u00f3z\u00e1s al\u00e1 esnek. Azonban azt, hogy mi min\u0151s\u00fcl munkaer\u0151-k\u00f6lcs\u00f6nz\u00e9snek, a kirendel\u00e9snek, valamint a szem\u00e9lyzet rendelkez\u00e9sre bocs\u00e1t\u00e1snak \u00a0az \u00c1fa t\u00f6rv\u00e9ny nem hat\u00e1rozza meg.<\/p>\n

A gyakorlatban els\u0151sorban a szem\u00e9lyzet rendelkez\u00e9sre bocs\u00e1t\u00e1sa fogalm\u00e1nak \u00e9rtelmez\u00e9se okozhat neh\u00e9zs\u00e9get, amely \u2013 ak\u00e1r p\u00e9ld\u00e1ul k\u00f6nyvviteli szolg\u00e1ltat\u00e1st ny\u00fajt\u00f3 c\u00e9gekn\u00e9l is \u2013 gyakran el\u0151fordul, \u00e9s att\u00f3l f\u00fcgg\u0151en, hogy milyen tev\u00e9kenys\u00e9get \u00e9s kinek az ir\u00e1ny\u00edt\u00e1sa alatt v\u00e9gez a mag\u00e1nszem\u00e9ly v\u00e1ltozhat az ad\u00f3kezel\u00e9s. Az ad\u00f3hat\u00f3s\u00e1g \u00e1ltal a k\u00f6zelm\u00faltban kiadott t\u00e1j\u00e9koztat\u00e1s<\/a> szerint ezen fogalmak tekintet\u00e9ben a k\u00f6znapi \u00e9rtelmez\u00e9s az ir\u00e1nyad\u00f3, kieg\u00e9sz\u00edtve ezen \u00e1ll\u00e1spontot azzal, hogy egy adott szerz\u0151d\u00e9st (\u00fcgyletet) a fogalmak min\u0151s\u00edt\u00e9se sor\u00e1n, nem annak elnevez\u00e9se, hanem val\u00f3di gazdas\u00e1gi tartalma alapj\u00e1n kell meg\u00edt\u00e9lni. K\u00f6vetkez\u00e9sk\u00e9pp, a munkaer\u0151-k\u00f6lcs\u00f6nz\u00e9s, kirendel\u00e9s, szem\u00e9lyzet rendelkez\u00e9sre bocs\u00e1t\u00e1s \u00e1fa-kezel\u00e9s\u00e9nek meg\u00edt\u00e9l\u00e9se sor\u00e1n mindig kell\u0151 k\u00f6r\u00fcltekint\u00e9ssel sz\u00fcks\u00e9ges elj\u00e1rni.<\/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-3475","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":"\n\u00c9rtelmez\u00e9si k\u00e9rd\u00e9sek a munkaer\u0151-k\u00f6lcs\u00f6nz\u00e9sre vonatkoz\u00f3 \u00faj \u00e1fa szab\u00e1lyokkal kapcsolatban - 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