{"id":3506,"date":"2014-02-11T00:00:00","date_gmt":"2014-02-10T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/unios-verdikt-a-termekexportokra-vonatkozo-magyar-afa-szabalyok-tekinteteben\/"},"modified":"2020-07-09T12:22:37","modified_gmt":"2020-07-09T10:22:37","slug":"unios-verdikt-a-termekexportokra-vonatkozo-magyar-afa-szabalyok-tekinteteben","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/unios-verdikt-a-termekexportokra-vonatkozo-magyar-afa-szabalyok-tekinteteben\/","title":{"rendered":"Uni\u00f3s verdikt a term\u00e9kexportokra vonatkoz\u00f3 magyar \u00e1fa szab\u00e1lyok tekintet\u00e9ben"},"content":{"rendered":"<p><strong>Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g 2013. decemberi \u00edt\u00e9let\u00e9ben az uni\u00f3s joggal ellent\u00e9tesnek tal\u00e1lta a term\u00e9kexportra vonatkoz\u00f3 magyar \u00e1fa szab\u00e1lyokat.<\/strong><!--more--><\/p>\n<p>A term\u00e9kexportra vonatkoz\u00f3 magyar \u00e1fa szab\u00e1lyok \u00e9rtelm\u00e9ben a term\u00e9kexportra vonatkoz\u00f3 ad\u00f3mentess\u00e9g felt\u00e9tele, hogy az \u00e1ru 90 napon bel\u00fcl igazolt m\u00f3don elhagyja az uni\u00f3 ter\u00fclet\u00e9t.<\/p>\n<p>Az alap\u00fcgyben az ad\u00f3hivatal a BDV Hungary Trading Kft. vonatkoz\u00e1s\u00e1ban meg\u00e1llap\u00edtotta, hogy a t\u00e1rsas\u00e1g \u00e1ltal \u00e9rt\u00e9kes\u00edtett term\u00e9kek egy r\u00e9sze 90 napon t\u00fal hagyta el a k\u00f6z\u00f6ss\u00e9g ter\u00fclet\u00e9t, ez\u00e9rt ezen \u00e9rt\u00e9kes\u00edt\u00e9sek tekintet\u00e9ben megtagadta az ad\u00f3mentess\u00e9get, \u00e9s ennek alapj\u00e1n ad\u00f3k\u00fcl\u00f6nb\u00f6zetet \u00e9s ad\u00f3hi\u00e1nyt \u00e1llap\u00edtott meg.<\/p>\n<p>Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g \u00edt\u00e9let\u00e9ben kiemelte, hogy az olyan tag\u00e1llami szab\u00e1lyoz\u00e1s, amely puszt\u00e1n a hat\u00e1rid\u0151 t\u00fall\u00e9p\u00e9se miatt v\u00e9glegesen, az ad\u00f3 visszat\u00e9r\u00edt\u00e9s\u00e9nek lehet\u0151s\u00e9ge n\u00e9lk\u00fcl fosztja meg az ad\u00f3alanyt az ad\u00f3mentess\u00e9gt\u0151l, t\u00fall\u00e9p az uni\u00f3s h\u00e9\u00e1-ir\u00e1nyelvben meghat\u00e1rozott ad\u00f3csal\u00e1s, ad\u00f3elker\u00fcl\u00e9s \u00e9s vissza\u00e9l\u00e9s megel\u0151z\u00e9s\u00e9nek c\u00e9lj\u00e1n, ez\u00e9rt az ilyen szab\u00e1lyoz\u00e1s az uni\u00f3s h\u00e9\u00e1-ir\u00e1nyelvbe \u00fctk\u00f6zik.<\/p>\n<p>A magyar t\u00f6rv\u00e9nyhoz\u00e1s m\u00e9g az \u00edt\u00e9let meghozatala el\u0151tt, a tavalyi <a href=\"https:\/\/orientax.hu\/site_media\/wp-content\/uploads\/sites\/43\/20131119_h%C3%ADrlev%C3%A9l_FINAL.pdf\">ad\u00f3csomag r\u00e9szek\u00e9nt<\/a> \u00fagy m\u00f3dos\u00edtotta a term\u00e9kexportra vonatkoz\u00f3 rendelkez\u00e9seket, hogy a 90 napon t\u00fal kil\u00e9ptetett \u00e1ru ut\u00e1n megfizetett \u00e1fa visszaj\u00e1r, ha a kivitel t\u00e9ny\u00e9t megfelel\u0151en igazolja az ad\u00f3alany \u00e9s a kivitel 360 napon bel\u00fcl v\u00e9glegesen megt\u00f6rt\u00e9nik.<\/p>\n<p>Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny alapj\u00e1n az \u00e9rintetteknek &#8211; teh\u00e1t azoknak, akik az\u00e9rt nem tudt\u00e1k az ad\u00f3mentess\u00e9get alkalmazni, mivel 90 napon t\u00fal t\u00f6rt\u00e9nt meg az \u00e1ru EU-b\u00f3l t\u00f6rt\u00e9n\u0151 kil\u00e9ptet\u00e9se, vagy akiket ilyen alapon az ad\u00f3hat\u00f3s\u00e1g megb\u00edrs\u00e1golt \u2013 180 napjuk van az Eur\u00f3pai B\u00edr\u00f3s\u00e1g d\u00f6nt\u00e9se k\u00f6zz\u00e9t\u00e9tel\u00e9t\u0151l (azaz 2013. december 16-t\u00f3l), hogy k\u00e9relmet terjesszenek el\u0151 az ad\u00f3hat\u00f3s\u00e1ghoz az ad\u00f3 visszat\u00e9r\u00edt\u00e9se \u00e9rdek\u00e9ben, felt\u00e9ve, hogy az ad\u00f3k\u00f6telezetts\u00e9g m\u00e9g nem \u00e9v\u00fclt el. Teh\u00e1t j\u00faniusig kell beadni az \u00e1fa-visszat\u00e9r\u00edt\u00e9si k\u00e9relmet, amennyiben a term\u00e9kexporthoz kapcsol\u00f3d\u00f3 ad\u00f3mentess\u00e9get a fenti okok miatt nem lehetett alkalmazni.<\/p>\n<p><em><strong>OrienTax v\u00e9lem\u00e9ny:<\/strong><\/em><\/p>\n<p><em>Az \u00faj szab\u00e1lyoz\u00e1s nem biztos\u00edtja term\u00e9kexport id\u0151korl\u00e1t n\u00e9lk\u00fcli \u00e1fa-mentess\u00e9g\u00e9t, csak az eddigi 90 napos hat\u00e1rid\u0151t kitolta 360 napra, amely a jelenlegi \u00e9rtelmez\u00e9s alapj\u00e1n szint\u00e9n jogveszt\u0151 hat\u00e1rid\u0151nek min\u0151s\u00fcl, ez\u00e9rt az Eur\u00f3pai B\u00edr\u00f3s\u00e1g \u00edt\u00e9lete alapj\u00e1n ezen \u00faj szab\u00e1lyoz\u00e1s is ellent\u00e9tes lehet uni\u00f3s joggal. Mindazon\u00e1ltal, 360 nap alatt nagy val\u00f3sz\u00edn\u0171s\u00e9ggel az esetek t\u00falnyom\u00f3 r\u00e9sz\u00e9ben meg fog t\u00f6rt\u00e9nni a kisz\u00e1ll\u00edt\u00e1s, teh\u00e1t v\u00e1rhat\u00f3an keveseket \u00e9rinthet m\u00e1r ez a korl\u00e1toz\u00e1s.<\/em><\/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-3506","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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