{"id":3494,"date":"2014-06-16T00:00:00","date_gmt":"2014-06-15T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/reklamado-ujabb-kulonado\/"},"modified":"2025-11-18T13:32:00","modified_gmt":"2025-11-18T12:32:00","slug":"reklamado-ujabb-kulonado","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/reklamado-ujabb-kulonado\/","title":{"rendered":"Rekl\u00e1mad\u00f3 \u2013 \u00fajabb k\u00fcl\u00f6nad\u00f3"},"content":{"rendered":"<p><strong>Az Orsz\u00e1ggy\u0171l\u00e9s 2014. j\u00fanius 11-\u00e9n kiv\u00e9teles elj\u00e1r\u00e1sban elfogadta a sokat kritiz\u00e1lt <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/reklamado\/\">rekl\u00e1mad\u00f3r\u00f3l<\/a> sz\u00f3l\u00f3 t\u00f6rv\u00e9nyjavaslatot, \u00edgy a j\u00f6v\u0151ben a m\u00e9diaszolg\u00e1ltat\u00f3knak, kiad\u00f3knak, szabadt\u00e9ri rekl\u00e1mhordoz\u00f3k hasznos\u00edt\u00f3inak, illetve az internetes rekl\u00e1mok k\u00f6zl\u0151inek ak\u00e1r m\u00e1r id\u00e9n ad\u00f3t kell fizetni\u00fck a rekl\u00e1mokb\u00f3l sz\u00e1rmaz\u00f3 \u00e1rbev\u00e9tel\u00fck ut\u00e1n.<\/strong> \u00a0<strong>A t\u00f6rv\u00e9ny a kihirdet\u00e9se ut\u00e1ni 31. napon l\u00e9p hat\u00e1lyba.<\/strong><\/p>\n<p>Az elfogadott t\u00f6rv\u00e9nyt a Magyarorsz\u00e1gon letelepedett m\u00e9diaszolg\u00e1ltat\u00f3kon k\u00edv\u00fcl a napi m\u0171soridej\u00fck legal\u00e1bb fel\u00e9ben magyar nyelv\u0171 m\u0171sorokat sug\u00e1rz\u00f3 m\u00e9diaszolg\u00e1ltat\u00f3kra, illetve a sajt\u00f3term\u00e9kek kiad\u00f3ira, szabadt\u00e9ri rekl\u00e1mhordoz\u00f3kat hasznos\u00edt\u00f3kra \u00e9s az internetes rekl\u00e1mok k\u00f6zl\u0151ire is alkalmazni kell.<\/p>\n<p>Ad\u00f3k\u00f6teles a m\u00e9diaszolg\u00e1ltat\u00e1sban, Magyarorsz\u00e1gon kiadott vagy terjesztett t\u00falnyom\u00f3r\u00e9szt magyar nyelv\u0171 sajt\u00f3term\u00e9ken, a szabadt\u00e9ri rekl\u00e1mhordoz\u00f3n, j\u00e1rm\u0171v\u00f6n, nyomtatott anyagon, ingatlanon, interneten t\u00f6rt\u00e9n\u0151 rekl\u00e1m k\u00f6zz\u00e9t\u00e9tele.<\/p>\n<p>Az ad\u00f3 alapja a rekl\u00e1mokb\u00f3l sz\u00e1rmaz\u00f3 ad\u00f3\u00e9vi \u00e1rbev\u00e9tel, saj\u00e1t rekl\u00e1m k\u00f6zz\u00e9t\u00e9tele eset\u00e9n a rekl\u00e1m k\u00f6zz\u00e9t\u00e9tel\u00e9vel kapcsolatban k\u00f6zvetlen\u00fcl felmer\u00fclt k\u00f6lts\u00e9g. Az ad\u00f3 m\u00e9rt\u00e9k\u00e9t a t\u00f6rv\u00e9ny s\u00e1vosan hat\u00e1rozza meg. F\u00e9l milli\u00e1rd forintos \u00e1rbev\u00e9telig az ad\u00f3 m\u00e9rt\u00e9ke 0%, az \u00e1rbev\u00e9tel ezt meghalad\u00f3 r\u00e9sze ut\u00e1n 5 milli\u00e1rd forintig 1%, 10 milli\u00e1rd forintig 10%, 15 milli\u00e1rd forintig 20%, 20 milli\u00e1rd forintig 30%, az \u00e1rbev\u00e9tel ef\u00f6l\u00f6tti r\u00e9sze ut\u00e1n pedig 40% ad\u00f3 terheli a rekl\u00e1mbev\u00e9teleket.<\/p>\n<p>Egy, az utols\u00f3 pillanatban beny\u00fajtott m\u00f3dos\u00edt\u00f3 javaslat tov\u00e1bb\u00e1 lehet\u0151s\u00e9get ad az \u00e9rintett ad\u00f3alanyoknak arra, hogy az el\u0151z\u0151 \u00e9vi elhat\u00e1rolt vesztes\u00e9g\u00fck 50%-\u00e1val cs\u00f6kkents\u00e9k ad\u00f3alapjukat. A m\u00f3dos\u00edt\u00e1s a vesztes\u00e9ggel m\u0171k\u00f6d\u0151 ad\u00f3z\u00f3k ad\u00f3terheit enyh\u00edti, ezzel nagy k\u00fcl\u00f6nbs\u00e9get gener\u00e1lva a k\u00e9t nagy orsz\u00e1gos kereskedelmi csatorna ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9ge k\u00f6z\u00f6tt. \u00a0\u00a0Fontos megjegyezni, hogy a rekl\u00e1mad\u00f3nak nem csak tipikusan a m\u00e9diaszolg\u00e1ltat\u00e1sra berendezkedett szervezetek lehetnek majd alanyai, hanem mindazon v\u00e1llalkoz\u00e1sok, amelyek a bev\u00e9tel\u00fck egy jelent\u0151s r\u00e9sz\u00e9t hirdet\u00e9sekb\u0151l szerzik, pl. sportszervezetek, k\u00f6zleked\u00e9si v\u00e1llalatok vagy \u00e1ruh\u00e1zl\u00e1ncok is.<\/p>\n<p>A rekl\u00e1mad\u00f3b\u00f3l sz\u00e1rmaz\u00f3 k\u00f6lts\u00e9gvet\u00e9si bev\u00e9telek v\u00e1rhat\u00f3an nem \u00e9rik el a 10 milli\u00e1rd forintot, viszont el\u0151rel\u00e1that\u00f3lag sz\u00e1mos m\u00e9diaszolg\u00e1ltat\u00f3 ker\u00fcl neh\u00e9z helyzetbe az extra ad\u00f3teher miatt.<\/p>\n<p>Hab\u00e1r a rekl\u00e1mad\u00f3 alanyak\u00e9nt lett meghat\u00e1rozva a Magyarorsz\u00e1gon letelepedettnek nem min\u0151s\u00fcl\u0151 m\u00e9diaszolg\u00e1ltat\u00f3 is, amely napi m\u0171soridej\u00e9nek legal\u00e1bb fel\u00e9ben magyar nyelv\u0171 m\u00e9diatartalmat tesz k\u00f6zz\u00e9 Magyarorsz\u00e1g ter\u00fclet\u00e9n, a jogszab\u00e1ly alapj\u00e1n (egyel\u0151re legal\u00e1bbis) m\u00e9gsem v\u00e1lhatnak k\u00f6telezett\u00e9, mivel az ad\u00f3 alapja a nett\u00f3 \u00e1rbev\u00e9tel alapj\u00e1n ker\u00fcl meghat\u00e1roz\u00e1sra, amely a sz\u00e1mviteli t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3 ad\u00f3alanyra hivatkoz\u00e1ssal ker\u00fclt meghat\u00e1roz\u00e1sra. Emiatt a Magyarorsz\u00e1gon le nem telepedett m\u00e9diaszolg\u00e1ltat\u00f3k nem lesznek k\u00f6telesek rekl\u00e1mad\u00f3t fizetni, hiszen nem esnek a Sz\u00e1mvitel t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1,. Val\u00f3sz\u00edn\u0171s\u00edtj\u00fck, hogy ezt az ellentmond\u00e1sos helyzetet ez\u00e9rt egy k\u00e9s\u0151bbi t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1ssal pr\u00f3b\u00e1lja majd kezelni a t\u00f6rv\u00e9nyalkot\u00f3.<\/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-3494","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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