{"id":3499,"date":"2014-06-13T00:00:00","date_gmt":"2014-06-12T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/idoszakos-elszamolasu-ugyletek-az-uj-teljesitesi-idopont-szabalyok-hatalyba-lepese-kitolodhat\/"},"modified":"2020-07-09T12:22:36","modified_gmt":"2020-07-09T10:22:36","slug":"idoszakos-elszamolasu-ugyletek-az-uj-teljesitesi-idopont-szabalyok-hatalyba-lepese-kitolodhat","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/idoszakos-elszamolasu-ugyletek-az-uj-teljesitesi-idopont-szabalyok-hatalyba-lepese-kitolodhat\/","title":{"rendered":"Id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletek \u2013 az \u00faj teljes\u00edt\u00e9si id\u0151pont szab\u00e1lyok hat\u00e1lyba l\u00e9p\u00e9se kitol\u00f3dhat"},"content":{"rendered":"<p><strong>Ahogy kor\u00e1bban m\u00e1r <\/strong><a href=\"https:\/\/orientax.hu\/hir\/idoszakos-elszamolasu-ugyletek-mire-figyeljunk-juliustol\"><strong>meg\u00edrtuk<\/strong><\/a><strong> az \u00c1fa t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1snak k\u00f6vetkezt\u00e9ben az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletek teljes\u00edt\u00e9si id\u0151pontja gy\u00f6keresen megv\u00e1ltozna 2014. j\u00falius 1-j\u00e9t\u0151l, \u00e9s az \u00fcgyletek teljes\u00edt\u00e9si id\u0151pontja f\u0151 szab\u00e1ly szerint (ez al\u00f3l kiv\u00e9tel a k\u00f6zszolg\u00e1ltat\u00e1si \u00e9s telekommunik\u00e1ci\u00f3s szolg\u00e1ltat\u00e1sok) \u00a0m\u00e1r nem a fizet\u00e9si hat\u00e1rid\u0151h\u00f6z, hanem az elsz\u00e1mol\u00e1si id\u0151szak utols\u00f3 napj\u00e1hoz fog k\u00f6t\u0151dni.<\/strong><!--more--><\/p>\n<p>A t\u00f6rv\u00e9nyalkot\u00f3 \u00e9rz\u00e9kelve, hogy az \u00faj szab\u00e1lyokhoz val\u00f3 alkalmazkod\u00e1s t\u00f6bb felk\u00e9sz\u00fcl\u00e9si id\u0151t ig\u00e9nyel a v\u00e1llalkoz\u00e1sok r\u00e9sz\u00e9r\u0151l, v\u00e1ltoz\u00e1s hat\u00e1lyba l\u00e9ptet\u00e9s\u00e9t (egy nemr\u00e9giben beny\u00fajtott <a href=\"http:\/\/www.parlament.hu\/folyamatban-levo-torvenyjavaslatok?p_auth=XMYKqEJz&amp;p_p_id=pairproxy_WAR_pairproxyportlet_INSTANCE_9xd2Wc9jP4z8&amp;p_p_lifecycle=1&amp;p_p_state=normal&amp;p_p_mode=view&amp;p_p_col_id=column-1&amp;p_p_col_count=1&amp;_pairproxy_WAR_pairproxyportlet_INSTANCE_9xd2Wc9jP4z8_pairAction=%2Finternet%2Fcplsql%2Fogy_irom.irom_adat%3Fp_ckl%3D40%26p_izon%3D168\">t\u00f6rt\u00e9nyjavaslattal<\/a>) f\u00e9l \u00e9vvel \u00a0eltoln\u00e1, azaz az id\u0151szakos \u00fcgyletek teljes\u00edt\u00e9si id\u0151pontj\u00e1ra vonatkoz\u00f3 \u00faj szab\u00e1lyok csak 2015. janu\u00e1r 1-j\u00e9t\u0151l l\u00e9pn\u00e9nek \u00e9letbe.<\/p>\n<p>A fentiekkel kapcsolatosan bizonytalans\u00e1got jelenthet, hogy az \u00faj szab\u00e1lyok bevezet\u00e9s\u00e9ig kevesebb mint 30 nap van h\u00e1tra, viszont legal\u00e1bb ennyi id\u0151nek el kell telnie egy jogszab\u00e1ly kihirdet\u00e9se \u00e9s hat\u00e1lybal\u00e9p\u00e9se k\u00f6z\u00f6tt. A jelenlegi sz\u00f6veg javaslat alapj\u00e1n m\u00e9g nem l\u00e1that\u00f3, hogy a gyakorlatban mik\u00e9nt kell majd elj\u00e1rni az \u00e1tmeneti id\u0151szakban. Az ind\u00edtv\u00e1ny esetleges elfogad\u00e1sa eset\u00e9n ezt is kezelni\u00fck kell a t\u00f6rv\u00e9nyalkot\u00f3knak.<\/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-3499","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 v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletek \u2013 az \u00faj teljes\u00edt\u00e9si id\u0151pont szab\u00e1lyok hat\u00e1lyba l\u00e9p\u00e9se kitol\u00f3dhat - 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