{"id":3484,"date":"2014-10-29T00:00:00","date_gmt":"2014-10-28T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/2015-os-adocsomag-iii-afa\/"},"modified":"2020-07-09T12:22:34","modified_gmt":"2020-07-09T10:22:34","slug":"2015-os-adocsomag-iii-afa","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-iii-afa\/","title":{"rendered":"2015-\u00f6s ad\u00f3csomag III. &#8211; \u00c1fa"},"content":{"rendered":"<p><strong>Az \u00e1ltal\u00e1nos forgalmi ad\u00f3 jelenleg hat\u00e1lyos el\u0151\u00edr\u00e1sait t\u00f6bb m\u00f3dos\u00edt\u00e1si javaslat is \u00e9rinti, melyek k\u00f6z\u00fcl a legfontosabb az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletekre vonatkoz\u00f3an tervezett v\u00e1ltoz\u00e1s.<\/strong><!--more--><\/p>\n<p><strong>Id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletekhez kapcsol\u00f3d\u00f3 m\u00f3dos\u00edt\u00e1si javaslatok<\/strong><\/p>\n<p>A kor\u00e1bban nagy visszhangot kapott \u00e9s v\u00e9g\u00fcl teljesen visszavont jogszab\u00e1ly-m\u00f3dos\u00edt\u00e1s ut\u00e1n a 2015. \u00e9vi ad\u00f3csomag \u00fajabb k\u00eds\u00e9rletet tesz az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletek teljes\u00edt\u00e9si id\u0151pontj\u00e1t meg\u00e1llap\u00edt\u00f3 szab\u00e1ly m\u00f3dos\u00edt\u00e1s\u00e1ra. A kor\u00e1bbi m\u00f3dos\u00edt\u00e1si javaslattal \u2013 \u00e9s az EU \u00c1fa Ir\u00e1nyelv\u00e9vel \u00f6sszhangban \u2013 az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletek eset\u00e9n f\u0151szab\u00e1ly szerint az elsz\u00e1mol\u00e1ssal vagy fizet\u00e9ssel \u00e9rintett id\u0151szak utols\u00f3 napja lenne a teljes\u00edt\u00e9s id\u0151pontja. A f\u0151szab\u00e1lyt\u00f3l azonban k\u00e9t ir\u00e1nyban is elt\u00e9r\u00e9st engedne ez\u00fattal a javaslat:<\/p>\n<ul>\n<li>Abban az esetben, ha a sz\u00e1mla vagy nyugta kibocs\u00e1t\u00e1sa \u00e9s az ellen\u00e9rt\u00e9k megt\u00e9r\u00edt\u00e9se is megel\u0151zi az elsz\u00e1mol\u00e1ssal \u00e9rintett id\u0151szak utols\u00f3 napj\u00e1t, a teljes\u00edt\u00e9s a sz\u00e1mla vagy nyugta kibocs\u00e1t\u00e1s\u00e1nak az id\u0151pontja lenne.<\/li>\n<li>Amennyiben az ellen\u00e9rt\u00e9k megt\u00e9r\u00edt\u00e9s\u00e9nek az esed\u00e9kess\u00e9ge az elsz\u00e1mol\u00e1ssal vagy fizet\u00e9ssel \u00e9rintett id\u0151szak utols\u00f3 napj\u00e1t k\u00f6vet\u0151 id\u0151pontra esik, az elsz\u00e1mol\u00e1ssal vagy fizet\u00e9ssel \u00e9rintett id\u0151szakra vonatkoz\u00f3 ellen\u00e9rt\u00e9k megt\u00e9r\u00edt\u00e9s\u00e9nek az esed\u00e9kess\u00e9ge, de legfeljebb az elsz\u00e1mol\u00e1ssal vagy fizet\u00e9ssel \u00e9rintett id\u0151szak utols\u00f3 napj\u00e1t k\u00f6vet\u0151 30. nap lenne a teljes\u00edt\u00e9s id\u0151pontja.<\/li>\n<\/ul>\n<p>Az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletek teljes\u00edt\u00e9si id\u0151pontj\u00e1nak meg\u00e1llap\u00edt\u00e1s\u00e1ra vonatkoz\u00f3 \u00faj rendelkez\u00e9sek \u00e1ltal\u00e1nos \u00e9rv\u00e9nnyel \u2013 elegend\u0151 felk\u00e9sz\u00fcl\u00e9si id\u0151 biztos\u00edt\u00e1sa \u00e9rdek\u00e9ben \u2013 csak 2016. janu\u00e1r 1-j\u00e9vel (teh\u00e1t egy \u00e9vvel elcs\u00fasztatva) l\u00e9pn\u00e9nek hat\u00e1lyba, ugyanakkor a k\u00f6nyvviteli, k\u00f6nyvvizsg\u00e1l\u00f3i \u00e9s ad\u00f3tan\u00e1csad\u00f3i szolg\u00e1ltat\u00e1st ny\u00fajt\u00f3knak m\u00e1r 2015. j\u00falius 1-j\u00e9t\u0151l alkalmazniuk kellene az \u00faj szab\u00e1lyokat.<\/p>\n<p><strong>Ad\u00f3mentess\u00e9ghez kapcsol\u00f3d\u00f3 m\u00f3dos\u00edt\u00e1si javaslatok<\/strong><\/p>\n<ul>\n<li>A t\u00f6rv\u00e9nyjavaslat \u00e9rtelm\u00e9ben egy\u00e9rtelm\u0171en kimond\u00e1sra ker\u00fclne, hogy az egy\u00e9ni \u00fcgyfelek r\u00e9sz\u00e9re v\u00e9gzett portf\u00f3li\u00f3-kezel\u00e9s \u2013 \u00f6sszhangban az Eur\u00f3pai B\u00edr\u00f3s\u00e1g Deutsche Bank-\u00fcgyben hozott \u00edt\u00e9let\u00e9vel \u2013 nem min\u0151s\u00fcl ad\u00f3mentes tev\u00e9kenys\u00e9gnek. A befektet\u00e9si alap \u00e9s a kock\u00e1zati t\u0151kealap kezel\u00e9se, valamint a mag\u00e1nnyugd\u00edjp\u00e9nzt\u00e1r, az \u00f6nk\u00e9ntes k\u00f6lcs\u00f6n\u00f6s biztos\u00edt\u00f3 p\u00e9nzt\u00e1r \u00e9s a foglalkoztat\u00f3i nyugd\u00edjszolg\u00e1ltat\u00f3 int\u00e9zm\u00e9ny r\u00e9sz\u00e9re v\u00e9gzett portf\u00f3li\u00f3-kezel\u00e9s azonban tov\u00e1bbra is ad\u00f3mentes maradna.<\/li>\n<li>A javaslat lehet\u0151v\u00e9 tenn\u00e9 k\u00fclf\u00f6ldi ad\u00f3alany eset\u00e9ben a bejelentkez\u00e9si k\u00f6telezetts\u00e9g mell\u0151z\u00e9s\u00e9t abban az esetben is, ha az ad\u00f3alany belf\u00f6ldi tev\u00e9kenys\u00e9ge kiz\u00e1r\u00f3lag arra korl\u00e1toz\u00f3dik, hogy az \u00e1fa-rakt\u00e1rb\u00f3l K\u00f6z\u00f6ss\u00e9gen bel\u00fcli ad\u00f3mentes \u00e9rt\u00e9kes\u00edt\u00e9st hajtson v\u00e9gre. A mentess\u00e9g felt\u00e9tele az lenne, hogy a K\u00f6z\u00f6ss\u00e9gen bel\u00fcli ad\u00f3mentes \u00e9rt\u00e9kes\u00edt\u00e9shez kapcsol\u00f3d\u00f3 ad\u00f3k\u00f6telezetts\u00e9get az ad\u00f3rakt\u00e1r \u00fczemeltet\u0151je teljes\u00edtse.<\/li>\n<li>A m\u00f3dos\u00edt\u00f3 javaslat b\u0151v\u00edten\u00e9 az ad\u00f3mentes tev\u00e9kenys\u00e9gek k\u00f6r\u00e9t, kiterjesztve azt a katonai, rendv\u00e9delmi, rend\u00e9szeti c\u00e9l\u00fa term\u00e9kek \u00e9s szolg\u00e1ltat\u00e1sok nemzetk\u00f6zi meg\u00e1llapod\u00e1son alapul\u00f3 \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9re is.<\/li>\n<\/ul>\n<p><strong>\u00c1facsal\u00e1sok visszaszor\u00edt\u00e1s\u00e1t c\u00e9lz\u00f3 m\u00f3dos\u00edt\u00e1si javaslatok<\/strong><\/p>\n<ul>\n<li>Az \u00e1facsal\u00e1sok visszaszor\u00edt\u00e1sa \u00e9rdek\u00e9ben \u2013 a sert\u00e9s \u00e1gazatban bevezetett int\u00e9zked\u00e9s pozit\u00edv tapasztalatai alapj\u00e1n \u2013 m\u00e1s nagytest\u0171 \u00e1llatok (szarvasmarha, juh, kecske) eset\u00e9ben is 27%-r\u00f3l 5%-ra cs\u00f6kkenne az alkalmazand\u00f3 \u00e1fa-kulcs az \u00e9l\u0151\u00e1llat, valamint a \u201ek\u00f6ztes term\u00e9knek\u201d min\u0151s\u00fcl\u0151 h\u00fasterm\u00e9k (f\u00e9l-, negyed \u00e1ru) \u00e9rt\u00e9kes\u00edt\u00e9se eset\u00e9n.<\/li>\n<li>Szint\u00e9n az \u00e1facsal\u00e1sok visszaszor\u00edt\u00e1sa \u00e9rdek\u00e9ben egy \u00e9vk\u00f6zben elfogadott t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1s alapj\u00e1n 2015. janu\u00e1r 1-j\u00e9t\u0151l bevezet\u00e9sre ker\u00fcl a ford\u00edtott ad\u00f3z\u00e1s egyes ac\u00e9lipari term\u00e9kek eset\u00e9ben. A jelenlegi m\u00f3dos\u00edt\u00f3 javaslat a ford\u00edtott ad\u00f3z\u00e1ssal \u00e9rintett ac\u00e9lipari term\u00e9kek k\u00f6r\u00e9t pontos\u00edtan\u00e1.<\/li>\n<\/ul>\n<p><strong>Egy\u00e9b m\u00f3dos\u00edt\u00e1si javaslatok<\/strong><\/p>\n<ul>\n<li>Kiterjeszt\u00e9sre ker\u00fcln\u00e9nek a kapott el\u0151leggel kapcsolatos ad\u00f3fizet\u00e9si szab\u00e1lyok a csere\u00fcgyletek tekintet\u00e9ben t\u00f6rt\u00e9n\u0151 alkalmazhat\u00f3s\u00e1g \u00e9rdek\u00e9ben. A javaslat alapj\u00e1n ugyanis az el\u0151legre vonatkoz\u00f3 rendelkez\u00e9seket minden \u2013 teh\u00e1t nem csak a p\u00e9nz \u00e9s a k\u00e9szp\u00e9nz-helyettes\u00edt\u0151 fizet\u00e9si eszk\u00f6z form\u00e1j\u00e1ban \u2013 a teljes\u00edt\u00e9st megel\u0151z\u0151en adott, ellen\u00e9rt\u00e9kbe besz\u00e1m\u00edthat\u00f3 vagyoni el\u0151ny eset\u00e9ben alkalmazni kellene.<\/li>\n<li>A t\u00f6rv\u00e9nyjavaslat \u00e9rtelm\u00e9ben a motorbenzin \u00e1fa-tartalma levonhat\u00f3v\u00e1 v\u00e1lna azokban az esetekben, ha azt az ad\u00f3alany igazoltan eg\u00e9szben vagy t\u00falnyom\u00f3 r\u00e9szben \u00fagy haszn\u00e1lja, egy\u00e9b m\u00f3don hasznos\u00edtja, hogy az k\u00f6zvetlen anyagjelleg\u0171 r\u00e1ford\u00edt\u00e1sk\u00e9nt m\u00e1s term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9s ad\u00f3alapj\u00e1ba \u00e9p\u00fcl be.<\/li>\n<li>Az \u00e9p\u00edt\u00e9si-szerel\u00e9si munk\u00e1hoz t\u00f6rt\u00e9n\u0151 munkaer\u0151 k\u00f6lcs\u00f6nz\u00e9s abban az esetben is ford\u00edtotta ad\u00f3z\u00e1s al\u00e1 esne, ha az ingatlan l\u00e9tes\u00edt\u00e9se, \u00e1talak\u00edt\u00e1sa, bont\u00e1sa, amelyre a k\u00f6lcs\u00f6nz\u00f6tt munkaer\u0151 \u00e1ltal v\u00e9gzett munka ir\u00e1nyul, nem k\u00f6t\u00f6tt \u00e9p\u00edt\u00e9si hat\u00f3s\u00e1gi enged\u00e9lyhez vagy \u00e9p\u00edt\u00e9si hat\u00f3s\u00e1gi tudom\u00e1sv\u00e9teli elj\u00e1r\u00e1shoz.<\/li>\n<li>A t\u00f6rv\u00e9nyjavaslat r\u00f6gz\u00edten\u00e9, hogy Norv\u00e9gia tekintet\u00e9ben is fenn\u00e1ll\u00f3nak kell tekinteni az \u00e1fa-visszat\u00e9r\u00edt\u00e9sre vonatkoz\u00f3 viszonoss\u00e1got. A javaslat alapj\u00e1n az \u00e1fa-visszat\u00e9r\u00edt\u00e9s k\u00e9relmez\u00e9s\u00e9re olyan \u00fcgyletek eset\u00e9ben lenne lehet\u0151s\u00e9g, amelyek teljes\u00edt\u00e9se 2013. janu\u00e1r 1-j\u00e9n vagy azt k\u00f6vet\u0151en t\u00f6rt\u00e9nt.<\/li>\n<\/ul>\n<p><strong><em>FIGYELMEZTET\u00c9S: Jelen h\u00edrlevel\u00fcnkben csak a legfontosabb v\u00e1rhat\u00f3 v\u00e1ltoz\u00e1sokat mutattuk be, a t\u00f6rv\u00e9nyjavaslat egy\u00e9b javaslatokat is tartalmaz.<\/em><\/strong><\/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-3484","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) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>2015-\u00f6s ad\u00f3csomag III. - \u00c1fa - Andersen Magyarorsz\u00e1g<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-iii-afa\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2015-\u00f6s ad\u00f3csomag III. - \u00c1fa\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-iii-afa\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2014-10-28T23:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-07-09T10:22:34+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/2015-os-adocsomag-iii-afa\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/2015-os-adocsomag-iii-afa\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"2015-\u00f6s ad\u00f3csomag III. &#8211; \u00c1fa\",\"datePublished\":\"2014-10-28T23:00:00+00:00\",\"dateModified\":\"2020-07-09T10:22:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/2015-os-adocsomag-iii-afa\\\/\"},\"wordCount\":1110,\"commentCount\":0,\"articleSection\":[\"H\u00edrek\"],\"inLanguage\":\"hu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/2015-os-adocsomag-iii-afa\\\/\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/2015-os-adocsomag-iii-afa\\\/\",\"name\":\"2015-\u00f6s ad\u00f3csomag III. - \u00c1fa - Andersen Magyarorsz\u00e1g\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\"},\"datePublished\":\"2014-10-28T23:00:00+00:00\",\"dateModified\":\"2020-07-09T10:22:34+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/2015-os-adocsomag-iii-afa\\\/#breadcrumb\"},\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/2015-os-adocsomag-iii-afa\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/2015-os-adocsomag-iii-afa\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kezd\u0151lap\",\"item\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2015-\u00f6s ad\u00f3csomag III. &#8211; \u00c1fa\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/\",\"name\":\"Andersen In Hungary\",\"description\":\"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/hu.andersen.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"hu\"},{\"@type\":\"Person\",\"@id\":\"\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/author\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"2015-\u00f6s ad\u00f3csomag III. - \u00c1fa - Andersen Magyarorsz\u00e1g","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-iii-afa\/","og_locale":"hu_HU","og_type":"article","og_title":"2015-\u00f6s ad\u00f3csomag III. - \u00c1fa","og_url":"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-iii-afa\/","og_site_name":"Andersen Magyarorsz\u00e1g","article_published_time":"2014-10-28T23:00:00+00:00","article_modified_time":"2020-07-09T10:22:34+00:00","twitter_card":"summary_large_image","twitter_misc":{"Szerz\u0151:":"","Becs\u00fclt olvas\u00e1si id\u0151":"6 perc"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-iii-afa\/#article","isPartOf":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-iii-afa\/"},"author":{"name":"","@id":""},"headline":"2015-\u00f6s ad\u00f3csomag III. &#8211; \u00c1fa","datePublished":"2014-10-28T23:00:00+00:00","dateModified":"2020-07-09T10:22:34+00:00","mainEntityOfPage":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-iii-afa\/"},"wordCount":1110,"commentCount":0,"articleSection":["H\u00edrek"],"inLanguage":"hu"},{"@type":"WebPage","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-iii-afa\/","url":"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-iii-afa\/","name":"2015-\u00f6s ad\u00f3csomag III. - \u00c1fa - Andersen Magyarorsz\u00e1g","isPartOf":{"@id":"https:\/\/hu.andersen.com\/#website"},"datePublished":"2014-10-28T23:00:00+00:00","dateModified":"2020-07-09T10:22:34+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-iii-afa\/#breadcrumb"},"inLanguage":"hu","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-iii-afa\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-iii-afa\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kezd\u0151lap","item":"https:\/\/hu.andersen.com\/hu\/"},{"@type":"ListItem","position":2,"name":"2015-\u00f6s ad\u00f3csomag III. &#8211; \u00c1fa"}]},{"@type":"WebSite","@id":"https:\/\/hu.andersen.com\/#website","url":"https:\/\/hu.andersen.com\/","name":"Andersen In Hungary","description":"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hu.andersen.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"hu"},{"@type":"Person","@id":"","url":"https:\/\/hu.andersen.com\/hu\/author\/"}]}},"_links":{"self":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3484","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/users\/103"}],"replies":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/comments?post=3484"}],"version-history":[{"count":0,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3484\/revisions"}],"wp:attachment":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/media?parent=3484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/categories?post=3484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/tags?post=3484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}