{"id":3495,"date":"2014-06-16T00:00:00","date_gmt":"2014-06-15T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/apa-dontesek-az-europai-bizottsag-nagyitoja-alatt\/"},"modified":"2020-07-09T12:22:36","modified_gmt":"2020-07-09T10:22:36","slug":"apa-dontesek-az-europai-bizottsag-nagyitoja-alatt","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/apa-dontesek-az-europai-bizottsag-nagyitoja-alatt\/","title":{"rendered":"APA d\u00f6nt\u00e9sek az Eur\u00f3pai Bizotts\u00e1g nagy\u00edt\u00f3ja alatt"},"content":{"rendered":"<p><strong>Mindeddig p\u00e9ld\u00e1tlan m\u00f3don az Eur\u00f3pai Bizotts\u00e1g m\u00e9lyrehat\u00f3 vizsg\u00e1latot ind\u00edtott h\u00e1rom tag\u00e1llam \u2013 \u00cdrorsz\u00e1g, Hollandia \u00e9s Luxemburg \u2013 ad\u00f3hat\u00f3s\u00e1ga \u00e1ltal hozott APA (\u201eAdvance Pricing Agreement\u201d, azaz a szok\u00e1sos piaci \u00e1r meg\u00e1llap\u00edt\u00e1s\u00e1ra ir\u00e1nyul\u00f3 ad\u00f3hat\u00f3s\u00e1gi hat\u00e1rozat) hat\u00e1rozatokkal kapcsolatban. A vizsg\u00e1lat c\u00e9lja annak meg\u00e1llap\u00edt\u00e1sa, hogy az ad\u00f3hat\u00f3s\u00e1gok a transzfer\u00e1rakra vonatkoz\u00f3 el\u0151zetes \u00e1rmeg\u00e1llap\u00edt\u00e1si elj\u00e1r\u00e1sok sor\u00e1n hozott d\u00f6nt\u00e9sei \u00f6sszhangban vannak-e a szok\u00e1sos piaci \u00e1r elv\u00e9vel, illetve az \u00e1llami t\u00e1mogat\u00e1sokra vonatkoz\u00f3 uni\u00f3s szab\u00e1lyokkal.<\/strong><!--more--><\/p>\n<p>Az ad\u00f3z\u00e1si szempontb\u00f3l kapcsolt feleknek min\u0151s\u00fcl\u0151 t\u00e1rsas\u00e1goknak lehet\u0151s\u00e9g\u00fck van arra, hogy az egym\u00e1s k\u00f6z\u00f6tti \u00fcgyleteik megk\u00f6t\u00e9s\u00e9t megel\u0151z\u0151en meg\u00e1llapodjanak az ad\u00f3hat\u00f3s\u00e1ggal (t\u00f6bb orsz\u00e1got \u00e9rint\u0151 tranzakci\u00f3 eset\u00e9n az \u00e9rintett orsz\u00e1gok ad\u00f3hat\u00f3s\u00e1gaival) az adott kapcsolt \u00fcgyletben \u00e9rv\u00e9nyes\u00edthet\u0151 szok\u00e1sos piaci \u00e1rban, illetve a szok\u00e1sos piaci \u00e1r meghat\u00e1roz\u00e1sakor alkalmazand\u00f3 m\u00f3dszerben.<\/p>\n<p>Az ad\u00f3hat\u00f3s\u00e1gnak az el\u0151zetes \u00e1rmeg\u00e1llap\u00edt\u00e1si elj\u00e1r\u00e1s sor\u00e1n els\u0151sorban azt kell vizsg\u00e1lnia, hogy a kapcsolt v\u00e1llalkoz\u00e1sok \u00e1ltal bemutatott \u00fcgyleti t\u00e9nyek \u00e9s k\u00f6r\u00fclm\u00e9nyek, valamint az ezek alapj\u00e1n meghat\u00e1rozott transzfer\u00e1r (\u00e9s\/vagy transzfer\u00e1r k\u00e9pz\u00e9si m\u00f3dszer) \u00f6sszhangban van-e azzal az \u00e1rral, amit f\u00fcggetlen v\u00e1llalkoz\u00e1sok \u00e1llap\u00edtottak volna meg hasonl\u00f3 k\u00f6r\u00fclm\u00e9nyek k\u00f6z\u00f6tt (szok\u00e1sos piaci \u00e1r elve). Az elj\u00e1r\u00e1s v\u00e9g\u00e9n az ad\u00f3hat\u00f3s\u00e1g hat\u00e1rozatot (APA hat\u00e1rozat) ad ki a szok\u00e1sos piaci \u00e1rr\u00f3l, \u00e1rtartom\u00e1nyr\u00f3l, valamint ilyen ir\u00e1ny\u00fa k\u00e9relem eset\u00e9n a transzfer\u00e1r k\u00e9pz\u00e9si m\u00f3dszerr\u0151l is.<\/p>\n<p>Az Eur\u00f3pai Bizotts\u00e1g h\u00e1rom ilyen el\u0151zetes \u00e1rmeg\u00e1llap\u00edt\u00e1si elj\u00e1r\u00e1s sor\u00e1n hozott d\u00f6nt\u00e9ssel kapcsolatban vizsg\u00e1latot ind\u00edtott azt k\u00f6vet\u0151en, hogy a m\u00e9di\u00e1ban megjelentek olyan h\u00edrek, miszerint bizonyos t\u00e1rsas\u00e1gok jelent\u0151s ad\u00f3cs\u00f6kken\u00e9st \u00e9rtek el az adott tag\u00e1llam ad\u00f3hat\u00f3s\u00e1ga \u00e1ltal kiadott APA hat\u00e1rozat r\u00e9v\u00e9n.<\/p>\n<p>Az Eur\u00f3pai Bizotts\u00e1g els\u0151 k\u00f6rben az APA hat\u00e1rozatokban szerepl\u0151, az ad\u00f3alap meghat\u00e1roz\u00e1s\u00e1hoz haszn\u00e1lt kalkul\u00e1ci\u00f3kat tekintette \u00e1t t\u00fczetesebben. Az el\u0151zetes vizsg\u00e1latok alapj\u00e1n a Bizotts\u00e1g arra a k\u00f6vetkeztet\u00e9sre jutott, hogy az ad\u00f3hat\u00f3s\u00e1gok \u00e1ltal j\u00f3v\u00e1hagyott, illetve meg\u00e1llap\u00edtott kalkul\u00e1ci\u00f3k alulbecs\u00fclhetik az \u00e9rintett t\u00e1rsas\u00e1gok adott \u00fcgyletekkel kapcsolatos ad\u00f3alapj\u00e1t, aminek k\u00f6vetkezt\u00e9ben a c\u00e9gek el\u0151nyh\u00f6z juthattak a piaci k\u00f6r\u00fclm\u00e9nyek k\u00f6z\u00f6tt fizetend\u0151 ad\u00f3n\u00e1l kisebb \u00f6sszeg\u0171 ad\u00f3 megfizet\u00e9se r\u00e9v\u00e9n.<\/p>\n<p>Abban az esetben, ha az el\u0151zetes vizsg\u00e1latok eredm\u00e9nyei igazol\u00f3dnak a k\u00e9s\u0151bbi vizsg\u00e1latok sor\u00e1n, a Bizotts\u00e1g r\u00e9sz\u00e9r\u0151l felmer\u00fclhet az a meg\u00e1llap\u00edt\u00e1s is, hogy a t\u00e1rsas\u00e1gok \u00e1ltal szerzett ad\u00f3el\u0151ny \u00e1llami t\u00e1mogat\u00e1snak min\u0151s\u00fcl, \u00e9s ennek megfelel\u0151en az \u00e1llami t\u00e1mogat\u00e1sokra vonatkoz\u00f3 szab\u00e1lyokat, illetve jogk\u00f6vetkezm\u00e9nyeket kell alkalmazni az adott \u00fcgyletek tekintet\u00e9ben. Ennek meg\u00e1llap\u00edt\u00e1sa, illetve elvet\u00e9se \u00e9rdek\u00e9ben az Eur\u00f3pai Bizotts\u00e1g tov\u00e1bbi adatokat, inform\u00e1ci\u00f3kat k\u00e9rt be az \u00e9rintett tag\u00e1llamok ad\u00f3hat\u00f3s\u00e1gait\u00f3l az APA d\u00f6nt\u00e9sekkel kapcsolatban.<\/p>\n<p>Az Eur\u00f3pai Bizotts\u00e1g APA hat\u00e1rozatokra ir\u00e1nyul\u00f3 vizsg\u00e1lata abb\u00f3l a szempontb\u00f3l mindenk\u00e9ppen \u00fajdons\u00e1got jelent, hogy az ilyen \u00e1rmeg\u00e1llap\u00edt\u00e1si hat\u00e1rozattal rendelkez\u0151 t\u00e1rsas\u00e1goknak ez id\u00e1ig nem kellett kock\u00e1zati t\u00e9nyez\u0151vel sz\u00e1molniuk.<\/p>\n<p>Mivel Magyarorsz\u00e1gon is m\u0171k\u00f6dik hasonl\u00f3 \u00e1r-meg\u00e1llap\u00edt\u00e1si rendszer \u00e9s nemzetk\u00f6zi \u00f6sszehasonl\u00edt\u00e1sban a magyar t\u00e1rsas\u00e1gi ad\u00f3kulcs egy\u00e9bk\u00e9nt is alacsonyabb, mint a t\u00f6bbi eur\u00f3pai uni\u00f3s orsz\u00e1gban alkalmazott m\u00e9rt\u00e9k, hasonl\u00f3 elj\u00e1r\u00e1s Magyarorsz\u00e1ggal kapcsolatban sem z\u00e1rhat\u00f3 ki a j\u00f6v\u0151ben.<\/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-3495","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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