{"id":3486,"date":"2014-10-29T00:00:00","date_gmt":"2014-10-28T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/2015-os-adocsomag-v-egyeb-adok\/"},"modified":"2020-07-09T12:22:35","modified_gmt":"2020-07-09T10:22:35","slug":"2015-os-adocsomag-v-egyeb-adok","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-v-egyeb-adok\/","title":{"rendered":"2015-\u00f6s ad\u00f3csomag V. &#8211; Egy\u00e9b ad\u00f3k"},"content":{"rendered":"<p><strong>A \u00a0&#8222;kisad\u00f3kat&#8221; \u00e9rint\u0151 v\u00e1ltoz\u00e1sok k\u00f6z\u00fcl legnagyobb visszhangot a t\u00e1vk\u00f6zl\u00e9si ad\u00f3 tervezett m\u00f3dos\u00edt\u00e1sa v\u00e1ltotta ki, mely alapj\u00e1n 2015-t\u0151l \u00a0ad\u00f3k\u00f6teless\u00e9 v\u00e1lna az internethaszn\u00e1lat.\u00a0<\/strong><!--more--><\/p>\n<p><strong>T\u00c1VK\u00d6ZL\u00c9SI AD\u00d3<\/strong><\/p>\n<p>A sajt\u00f3ban is nagy visszhangot kiv\u00e1lt\u00f3 javaslat szerint a t\u00e1vk\u00f6zl\u00e9si ad\u00f3r\u00f3l sz\u00f3l\u00f3 2012. \u00e9vi LVI. t\u00f6rv\u00e9ny javasolt m\u00f3dos\u00edt\u00e1sa r\u00e9v\u00e9n ad\u00f3k\u00f6teless\u00e9 v\u00e1lna az internethaszn\u00e1lat is. Az ad\u00f3 alapj\u00e1t az adatforgalom k\u00e9pezn\u00e9, m\u00e9rt\u00e9ke pedig minden megkezdett gigabyte ut\u00e1n 150 forint lenne. Egy id\u0151k\u00f6zben beny\u00fajtott \u00e9s v\u00e1rhat\u00f3an az Orsz\u00e1ggy\u0171l\u00e9s \u00e1ltal is t\u00e1mogatott m\u00f3dos\u00edt\u00f3 javaslat alapj\u00e1n az ad\u00f3 \u00f6sszege mag\u00e1nszem\u00e9lyek \u00e1ltal k\u00f6t\u00f6tt el\u0151fizet\u00e9s eset\u00e9ben havonta legfeljebb 700 forint, v\u00e1llalatok eset\u00e9ben pedig 5000 forint lehetne el\u0151fizet\u00e9senk\u00e9nt. Az ad\u00f3 a t\u00e1vk\u00f6zl\u00e9si szolg\u00e1ltat\u00f3kat terheln\u00e9.<\/p>\n<p>A javaslat szerint ugyanakkor 2015. janu\u00e1r 1-t\u0151l az ad\u00f3alany \u00e1ltal havonta fizetend\u0151 t\u00e1vk\u00f6zl\u00e9si ad\u00f3 \u00f6sszege cs\u00f6kkenthet\u0151 lenne a t\u00e1vk\u00f6zl\u00e9si szolg\u00e1ltat\u00f3 \u00e1ltal fizetett t\u00e1rsas\u00e1gi ad\u00f3 egytizenketted r\u00e9sz\u00e9vel.<\/p>\n<p><strong>KOLLEKT\u00cdV BEFEKTET\u00c9SI FORM\u00c1K K\u00dcL\u00d6NAD\u00d3JA<\/strong><\/p>\n<p>Az \u00e1llamh\u00e1ztart\u00e1s egyens\u00faly\u00e1t jav\u00edt\u00f3 k\u00fcl\u00f6nad\u00f3r\u00f3l \u00e9s j\u00e1rul\u00e9kr\u00f3l sz\u00f3l\u00f3 2006. \u00e9vi LIX. t\u00f6rv\u00e9ny javasolt m\u00f3dos\u00edt\u00e1sa hat\u00e1lyon k\u00edv\u00fcl helyezn\u00e9 a befektet\u00e9si alapkezel\u0151ket terhel\u0151 k\u00fcl\u00f6nad\u00f3ra vonatkoz\u00f3 rendelkez\u00e9seket, \u00edgy a befektet\u00e9si alapkezel\u0151k mentes\u00fcln\u00e9nek a k\u00fcl\u00f6nad\u00f3-k\u00f6telezetts\u00e9g\u00fck al\u00f3l. A javaslat ugyanakkor \u00faj ad\u00f3nemet, a kollekt\u00edv befektet\u00e9si form\u00e1k k\u00fcl\u00f6nad\u00f3j\u00e1t vezetn\u00e9 be.<\/p>\n<p>A kollekt\u00edv befektet\u00e9si form\u00e1k k\u00fcl\u00f6nad\u00f3j\u00e1nak alanyai azon kollekt\u00edv befektet\u00e9si form\u00e1k (jellemz\u0151en befektet\u00e9si alapok) lenn\u00e9nek, amelyek magyarorsz\u00e1gi forgalmaz\u00f3t b\u00edznak meg befektet\u00e9si jegyeik (\u00e9rt\u00e9kpap\u00edrjaik) forgalmaz\u00e1s\u00e1val. Az ad\u00f3 a forgalmaz\u00f3i d\u00edj 25%-a lenne. Az ad\u00f3t a javaslat szerint a hazai forgalmaz\u00f3k lesznek k\u00f6telesek havonta beszedni \u00e9s az ad\u00f3hat\u00f3s\u00e1g r\u00e9sz\u00e9re megfizetni.<\/p>\n<p><strong>ROBIN HOOD AD\u00d3<\/strong><\/p>\n<p>A t\u00e1vh\u0151szolg\u00e1ltat\u00e1s versenyk\u00e9pesebb\u00e9 t\u00e9tel\u00e9r\u0151l sz\u00f3l\u00f3 2008. \u00e9vi LXVII. t\u00f6rv\u00e9ny javasolt m\u00f3dos\u00edt\u00e1sa alapj\u00e1n a t\u00e1rsas\u00e1gi ad\u00f3ra el\u0151\u00edrt hat\u00e1rid\u0151kkel \u00f6sszhangban az ad\u00f3el\u0151leget a 2014.\u00a0\u00e9vben a kor\u00e1bbi 90%-os szint helyett a fizetend\u0151 ad\u00f3 teljes \u00f6sszeg\u00e9re kellene majd kieg\u00e9sz\u00edteni a legal\u00e1bb 50 milli\u00f3 forintos \u00e1rbev\u00e9tellel rendelkez\u0151 ad\u00f3alanyoknak.<\/p>\n<p><strong>N\u00c9PEG\u00c9SZS\u00c9G\u00dcGYI TERM\u00c9KAD\u00d3\u00a0<\/strong><\/p>\n<p>A n\u00e9peg\u00e9szs\u00e9g\u00fcgyi term\u00e9kad\u00f3r\u00f3l sz\u00f3l\u00f3 2011. \u00e9vi CIII. t\u00f6rv\u00e9nyt \u00e9rint\u0151 m\u00f3dos\u00edt\u00e1si javaslat alapj\u00e1n \u2013 a j\u00f6ved\u00e9ki ad\u00f3 fenntart\u00e1sa mellett \u2013 n\u00e9peg\u00e9szs\u00e9g\u00fcgyi term\u00e9kad\u00f3 is terheln\u00e9 egyes alkoholterm\u00e9kek forgalmaz\u00e1s\u00e1t. Ez al\u00f3l a javaslat szerint kiv\u00e9telt k\u00e9pezne a gy\u00fcm\u00f6lcsp\u00e1rlat, a j\u00f6ved\u00e9ki ad\u00f3 68. \u00a7 (1) bekezd\u00e9s\u00e9ben felsorolt, j\u00f6ved\u00e9kiad\u00f3-mentesen felhaszn\u00e1lhat\u00f3 italok (ecetek, gy\u00f3gyszergy\u00e1rt\u00e1sban felhaszn\u00e1lt alkohol, stb.), valamint a legal\u00e1bb 7 f\u00e9le gy\u00f3gyn\u00f6v\u00e9ny felhaszn\u00e1l\u00e1s\u00e1val el\u0151\u00e1ll\u00edtott italok. Az ad\u00f3 m\u00e9rt\u00e9ke a javaslat alapj\u00e1n v\u00e1rhat\u00f3an az al\u00e1bbiak szerint ker\u00fcl majd meg\u00e1llap\u00edt\u00e1sra:<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"505\"><strong>Alkoholtartalom<\/strong><\/p>\n<p><em>(t\u00e9rfogatsz\u00e1zal\u00e9k)<\/em><\/td>\n<td width=\"263\"><strong>Ad\u00f3<\/strong><\/p>\n<p><em>(forint \/ liter)<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"505\"><em>1,2% &#8211; 5%<\/em><\/td>\n<td valign=\"top\" width=\"263\">20<\/td>\n<\/tr>\n<tr>\n<td width=\"505\">5% &#8211; 15%<\/td>\n<td width=\"263\">100<\/td>\n<\/tr>\n<tr>\n<td width=\"505\">15% &#8211; 25%<\/td>\n<td width=\"263\">300<\/td>\n<\/tr>\n<tr>\n<td width=\"505\">25% &#8211; 35%<\/td>\n<td width=\"263\">500<\/td>\n<\/tr>\n<tr>\n<td width=\"505\">35% &#8211; 45%<\/td>\n<td width=\"263\">700<\/td>\n<\/tr>\n<tr>\n<td width=\"505\">45% &#8211; t\u00f3l<\/td>\n<td width=\"263\">900<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>ENERGIAAD\u00d3<\/strong><\/p>\n<p>Az energiaad\u00f3r\u00f3l sz\u00f3l\u00f3 2003. \u00e9vi LXXXVIII. t\u00f6rv\u00e9ny javasolt \u00e9rtelm\u00e9ben v\u00e1rhat\u00f3an emelkedni fog az ad\u00f3 m\u00e9rt\u00e9ke: az energiaad\u00f3 javasolt m\u00e9rt\u00e9ke villamos energia eset\u00e9ben megawatt\u00f3r\u00e1nk\u00e9nt 310,5 forintra, f\u00f6ldg\u00e1z eset\u00e9ben gigajoule-onk\u00e9nt 93,5\u00a0forintra, valamint a sz\u00e9n eset\u00e9ben ezer kilogrammonk\u00e9nt 2516 forintra.<\/p>\n<p>A javaslat szerint tov\u00e1bb\u00e1 b\u0151v\u00fclni fog az ad\u00f3levon\u00e1sra \u00e9s visszaig\u00e9nyl\u00e9sre jogosult ad\u00f3alanyok k\u00f6re. A javaslat alapj\u00e1n v\u00e1rhat\u00f3an lehet\u0151v\u00e9 v\u00e1lik az ad\u00f3visszaig\u00e9nyl\u00e9s az \u00fan. \u00e1sv\u00e1nyi folyamatokhoz kapcsol\u00f3d\u00f3an, azaz k\u00e9miai redukci\u00f3ban, \u00e1sv\u00e1nytani, elektrolitikus \u00e9s koh\u00e1szati folyamatban felhaszn\u00e1lt energia vonatkoz\u00e1sban.<\/p>\n<p><strong>K\u00d6RNYEZETV\u00c9DELMI TERM\u00c9KD\u00cdJ<\/strong><\/p>\n<p><strong>Term\u00e9kd\u00edj-k\u00f6teles term\u00e9kek k\u00f6r\u00e9nek b\u0151v\u00fcl\u00e9se<\/strong><\/p>\n<p>A t\u00f6rv\u00e9nyjavaslat alapj\u00e1n term\u00e9kd\u00edj-k\u00f6teless\u00e9 v\u00e1lna az egy\u00e9b m\u0171anyag term\u00e9k, az egy\u00e9b vegyipari term\u00e9k, valamint az irodai pap\u00edr is, tov\u00e1bb\u00e1 b\u0151v\u00edt\u00e9sre ker\u00fclne a term\u00e9kd\u00edj-k\u00f6teles csomagol\u00f3szerek \u00e9s az elektromos, elektronikai berendez\u00e9sek k\u00f6re is.<\/p>\n<p>Egy\u00e9b m\u0171anyag term\u00e9knek a m\u0171anyag m\u0171vir\u00e1g, lev\u00e9l- \u00e9s gy\u00fcm\u00f6lcsut\u00e1nzat, ezek r\u00e9szei, valamint az ezekb\u0151l k\u00e9sz\u00fclt \u00e1ru min\u0151s\u00fclne. Ezen term\u00e9kek kapcs\u00e1n a d\u00edjt\u00e9tel 1.900 Ft\/kg lenne.<\/p>\n<p>Az egy\u00e9b vegyipari term\u00e9k kateg\u00f3ri\u00e1ba a szappanok, szerves fel\u00fcletakt\u00edv anyagok, mos\u00f3szerek, valamint a sz\u00e9ps\u00e9g- vagy test\u00e1pol\u00f3 k\u00e9sz\u00edtm\u00e9nyek ker\u00fcln\u00e9nek. Az el\u0151bbi term\u00e9kek d\u00edjt\u00e9tele 11 Ft\/kg, m\u00edg az ut\u00f3bbi term\u00e9kek d\u00edjt\u00e9tele 57 Ft\/kg lenne.<\/p>\n<p>A javaslat alapj\u00e1n irodai pap\u00edr alatt az olyan inform\u00e1ci\u00f3 hordoz\u00e1s\u00e1ra alkalmas \u00edr\u00f3, nyomtat\u00f3 vagy f\u00e9nym\u00e1sol\u00f3 pap\u00edrt kellene \u00e9rteni, amely tov\u00e1bbi megmunk\u00e1l\u00e1s n\u00e9lk\u00fcl lenne alkalmas \u00edr\u00e1sra, nyomtat\u00e1sra vagy f\u00e9nym\u00e1sol\u00e1sra. Az irodai pap\u00edr d\u00edjt\u00e9tele 19 Ft\/kg lenne.<\/p>\n<p><strong>Term\u00e9kd\u00edj m\u00e9rt\u00e9ke<\/strong><\/p>\n<p>A t\u00f6rv\u00e9nytervezet a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj d\u00edjszerkezet\u00e9t, valamint ezzel kapcsolatban a d\u00edjk\u00f6teles term\u00e9kek d\u00edjt\u00e9tel\u00e9t is m\u00f3dos\u00edtan\u00e1. A d\u00edjt\u00e9telek a m\u00f3dos\u00edt\u00e1s k\u00f6vetkezt\u00e9ben jellemz\u0151en emelkedn\u00e9nek.<\/p>\n<p><strong>Forgalomba hozatal al\u00f3li kiv\u00e9tel<\/strong><\/p>\n<p>Nem min\u0151s\u00fclne forgalomba hozatalnak (ez\u00e1ltal nem eredm\u00e9nyezne term\u00e9kd\u00edj-k\u00f6telezetts\u00e9get sem) az olyan apport, jogut\u00f3dl\u00e1sos megsz\u0171n\u00e9s \u00e9s \u00fczlet\u00e1g-\u00e1tad\u00e1s, amely nem j\u00e1r \u00e1ltal\u00e1nos forgalmi ad\u00f3 fizet\u00e9si k\u00f6telezetts\u00e9ggel.<\/p>\n<p><strong>Term\u00e9kd\u00edj-k\u00f6telezetts\u00e9g szerz\u0151d\u00e9ssel t\u00f6rt\u00e9n\u0151 \u00e1tv\u00e1llal\u00e1sa<\/strong><\/p>\n<p>Kieg\u00e9sz\u00edt\u00e9sre ker\u00fclne a term\u00e9kd\u00edj-k\u00f6telezetts\u00e9g szerz\u0151d\u00e9ssel t\u00f6rt\u00e9n\u0151 \u00e1tv\u00e1llal\u00e1s\u00e1nak a lehet\u0151s\u00e9ge a b\u00e9rcsomagol\u00e1s eset\u00e9vel, valamint az enged\u00e9lyezett b\u00e9rleti rendszer keret\u00e9ben t\u00f6rt\u00e9n\u0151 csomagol\u00e1s l\u00e9trehoz\u00e1sa eset\u00e9vel.<\/p>\n<p><strong>Kereskedelmi csomagol\u00e1s<\/strong><\/p>\n<p>A t\u00f6rv\u00e9nytervezet \u00e9rtelm\u00e9ben a kereskedelmi csomagol\u00e1s kateg\u00f3ria alatt kiz\u00e1r\u00f3lag a f\u00e9mb\u0151l k\u00e9sz\u00fclt italcsomagol\u00e1sok maradn\u00e1nak, az egy\u00e9b anyagokb\u00f3l (m\u0171anyag, pap\u00edr-m\u0171anyag t\u00e1rs\u00edt\u00e1s, \u00fcveg) k\u00e9sz\u00fclt italcsomagol\u00e1sokra az alap d\u00edjt\u00e9tel ker\u00fclne alkalmaz\u00e1sra.<\/p>\n<p><strong>\u00c9LELMISZERL\u00c1NC-FEL\u00dcGYELETI D\u00cdJ<\/strong><\/p>\n<p><strong>K\u00f6lcs\u00f6n\u00f6s adatcsere<\/strong><\/p>\n<p>A t\u00f6rv\u00e9nyjavaslat egyr\u00e9szt lehet\u0151v\u00e9 tenn\u00e9 a N\u00c9BIH sz\u00e1m\u00e1ra a NAV \u00e1ltal m\u0171k\u00f6dtetett EKAER-ben, (Elektronikus K\u00f6z\u00fati \u00c1ruforgalom Ellen\u0151rz\u0151 Rendszer) a fel\u00fcgyelet hat\u00e1sk\u00f6r\u00e9be tartoz\u00f3 term\u00e9kek fuvaroz\u00e1s\u00e1val \u00f6sszef\u00fcgg\u00e9sben r\u00f6gz\u00edtett adatokkal kapcsolatos inform\u00e1ci\u00f3k\u00e9r\u00e9st; m\u00e1sr\u00e9szt a NAV-nak is lehet\u0151s\u00e9ge lenne a N\u00c9BIH \u00e1ltal m\u0171k\u00f6dtetett FELIR-ben (\u00e9lelmiszerl\u00e1nc-fel\u00fcgyeleti inform\u00e1ci\u00f3s rendszer) r\u00f6gz\u00edtett adatok lek\u00e9rdez\u00e9s\u00e9re, illetve a rendszerhez t\u00f6rt\u00e9n\u0151 k\u00f6zvetlen hozz\u00e1f\u00e9r\u00e9sre.<\/p>\n<p><strong>Fel\u00fcgyeleti d\u00edj m\u00e9rt\u00e9ke<\/strong><\/p>\n<p>A t\u00f6rv\u00e9nytervezet alapj\u00e1n a fel\u00fcgyeleti d\u00edj m\u00e9rt\u00e9ke a kereskedelmi t\u00f6rv\u00e9ny szerinti napi fogyaszt\u00e1si cikket \u00e9rt\u00e9kes\u00edt\u0151 \u00fczletek eset\u00e9ben jelent\u0151sen \u00e1talakulna. Ezeknek az \u00fczleteknek a fel\u00fcgyeleti d\u00edjat az al\u00e1bbi t\u00e1bl\u00e1zatban foglaltak szerint, s\u00e1vosan progressz\u00edv m\u00f3don kellene megfizetni\u00fck a fogyaszt\u00e1si cikkek \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9b\u0151l sz\u00e1rmaz\u00f3, j\u00f6ved\u00e9ki ad\u00f3 \u00e9s n\u00e9peg\u00e9szs\u00e9g\u00fcgyi term\u00e9kad\u00f3 n\u00e9lk\u00fcl sz\u00e1m\u00edtott el\u0151z\u0151 \u00e9vi nett\u00f3 \u00e1rbev\u00e9tel\u00fck ut\u00e1n. A javaslat nyilv\u00e1nval\u00f3 c\u00e9lja, hogy az \u00e9lelmiszer kiskereskedelmi piacon domin\u00e1ns szerepl\u0151ket az \u00e1tlagosn\u00e1l jelent\u0151sen magasabb m\u00e9rt\u00e9kkel ad\u00f3ztassa, ez\u00e9rt nem z\u00e1rhat\u00f3 ki, hogy a v\u00e9lhet\u0151 diszkrimin\u00e1ci\u00f3ra tekintettel ez az ad\u00f3nem is az Eur\u00f3pai Bizotts\u00e1g vizsg\u00e1lata al\u00e1 \u00e9s ut\u00f3bb az Eur\u00f3pai B\u00edr\u00f3s\u00e1g el\u00e9 ker\u00fcl.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"398\"><strong>M\u00f3dos\u00edtott nett\u00f3 \u00e1rbev\u00e9tel (MN\u00c1)<\/strong><\/td>\n<td width=\"398\"><strong>Fel\u00fcgyeleti d\u00edj m\u00e9rt\u00e9ke<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"398\">MN\u00c1 &lt; 500 milli\u00f3<\/td>\n<td width=\"398\">0%<\/td>\n<\/tr>\n<tr>\n<td width=\"398\">500 milli\u00f3 &lt; MN\u00c1 &lt; 50 milli\u00e1rd<\/td>\n<td width=\"398\">0,1%<\/td>\n<\/tr>\n<tr>\n<td width=\"398\">50 milli\u00e1rd &lt; MN\u00c1 &lt; 100 milli\u00e1rd<\/td>\n<td width=\"398\">1 %<\/td>\n<\/tr>\n<tr>\n<td width=\"398\">100 milli\u00e1rd &lt; MN\u00c1 &lt; 150 milli\u00e1rd<\/td>\n<td width=\"398\">2 %<\/td>\n<\/tr>\n<tr>\n<td width=\"398\">150 milli\u00e1rd &lt; MN\u00c1 &lt; 200 milli\u00e1rd<\/td>\n<td width=\"398\">3 %<\/td>\n<\/tr>\n<tr>\n<td width=\"398\">200 milli\u00e1rd &lt; MN\u00c1 &lt; 250 milli\u00e1rd<\/td>\n<td width=\"398\">4 %<\/td>\n<\/tr>\n<tr>\n<td width=\"398\">250 milli\u00e1rd &lt; MN\u00c1 &lt; 300 milli\u00e1rd<\/td>\n<td width=\"398\">5 %<\/td>\n<\/tr>\n<tr>\n<td width=\"398\">300 milli\u00e1rd &lt; MN\u00c1<\/td>\n<td width=\"398\">6 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":["post-3486","post","type-post","status-publish","format-standard","category-hirek","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 v27.6 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>2015-\u00f6s ad\u00f3csomag V. - Egy\u00e9b ad\u00f3k - 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-v-egyeb-adok\/\" \/>\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 V. - Egy\u00e9b ad\u00f3k\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/2015-os-adocsomag-v-egyeb-adok\/\" \/>\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=\"2020-07-09T10:22:35+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=\"8 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-v-egyeb-adok\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/2015-os-adocsomag-v-egyeb-adok\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"2015-\u00f6s ad\u00f3csomag V. &#8211; 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