{"id":3509,"date":"2013-12-13T00:00:00","date_gmt":"2013-12-12T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/film-szinhaz-es-sporttamogatas\/"},"modified":"2020-07-09T12:22:38","modified_gmt":"2020-07-09T10:22:38","slug":"film-szinhaz-es-sporttamogatas","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/film-szinhaz-es-sporttamogatas\/","title":{"rendered":"Film-, sz\u00ednh\u00e1z-, \u00e9s sportt\u00e1mogat\u00e1s"},"content":{"rendered":"<p><strong>A napt\u00e1ri \u00e9v szerint ad\u00f3z\u00f3k eset\u00e9ben a <a href=\"https:\/\/orientax.hu\/hir\/december-20-kozelgo-feltoltesi-hatarido\" target=\"_blank\" rel=\"noopener noreferrer\">felt\u00f6lt\u00e9s<\/a> k\u00f6zeledt\u00e9vel k\u00f6rvonalaz\u00f3dik, hogy mekkora lesz az az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g, amelynek terh\u00e9re t\u00e1mogat\u00e1st lehet ny\u00fajtani a film-, sz\u00ednh\u00e1z- \u00e9s sportt\u00e1mogat\u00e1shoz kapcsol\u00f3d\u00f3 ad\u00f3kedvezm\u00e9nyek rendszer\u00e9ben. Az al\u00e1bbiakban ez\u00e9rt \u00f6sszegy\u0171jt\u00f6tt\u00fck, hogy mire \u00e9rdemes odafigyelni a t\u00e1mogat\u00e1sok ny\u00fajt\u00e1sakor, illetve milyen l\u00e9nyeges v\u00e1ltoz\u00e1sok voltak a t\u00e1mogat\u00e1si rendszereket illet\u0151en 2013-ban.<\/strong><!--more--><\/p>\n<p><strong>Filmt\u00e1mogat\u00e1s \u00e9s el\u0151ad\u00f3-m\u0171v\u00e9szeti szervezet t\u00e1mogat\u00e1sa<\/strong><\/p>\n<ul>\n<li>M\u00e1r a felt\u00f6lt\u00e9sn\u00e9l is \u00e9rdemes tekintettel lenni arra, hogy 2014. janu\u00e1r 1-j\u00e9t\u0151l a <strong>filmalkot\u00e1sok- \u00e9s el\u0151ad\u00f3 m\u0171v\u00e9szeti szervezetek t\u00e1mogat\u00e1s\u00e1hoz<\/strong> kapcsol\u00f3d\u00f3 ad\u00f3kedvezm\u00e9ny rendszer\u00e9ben is bevezet\u00e9sre ker\u00fcl a kieg\u00e9sz\u00edt\u0151 t\u00e1mogat\u00e1s-fizet\u00e9si k\u00f6telezetts\u00e9g. Teh\u00e1t azon c\u00e9geknek, amelyek ilyen c\u00e9l\u00fa t\u00e1mogat\u00e1st terveznek, <strong>\u00e9rdemesebb lehet ezt m\u00e9g id\u00e9n megtenni<\/strong>.<\/li>\n<li>Filmalkot\u00e1sok t\u00e1mogat\u00e1sa eset\u00e9n <strong>a t\u00e1mogat\u00e1s <a href=\"https:\/\/orientax.hu\/hir\/valtozasok-a-filmtamogatas-rendszereben\">2012 december\u00e9t\u0151l<\/a>m\u00e1r a Magyar Nemzeti Filmalap K\u00f6zhaszn\u00fa Zrt. let\u00e9ti sz\u00e1ml\u00e1j\u00e1ra is fizethet\u0151<\/strong>. A filmgy\u00e1rt\u00e1s t\u00e1mogat\u00e1sa ut\u00e1ni ad\u00f3kedvezm\u00e9ny a let\u00e9ti sz\u00e1ml\u00e1ra t\u00f6rt\u00e9n\u0151 befizet\u00e9st k\u00f6vet\u0151en azonnal felhaszn\u00e1lhat\u00f3, \u00e9s a befizet\u00e9s \u00e9v\u00e9nek ad\u00f3j\u00e1ban m\u00e1r \u00e9rv\u00e9nyes\u00edthet\u0151.<\/li>\n<li>A <strong>sz\u00ednh\u00e1zak t\u00e1mogat\u00e1sa eset\u00e9n<\/strong> t\u00e1mogat\u00f3nak a t\u00e1mogat\u00e1s \u00e1tutal\u00e1s\u00e1t k\u00f6vet\u0151 <strong>90 napon bel\u00fcl<\/strong> (kor\u00e1bban 60 nap volt) kell beny\u00fajtania a t\u00e1mogat\u00e1si igazol\u00e1s ki\u00e1ll\u00edt\u00e1s\u00e1ra ir\u00e1nyul\u00f3 k\u00e9relmet az El\u0151ad\u00f3-m\u0171v\u00e9szeti Irod\u00e1hoz. A 90 napon t\u00fal beny\u00fajtott k\u00e9relmek \u2013 igazol\u00e1si k\u00e9relem n\u00e9lk\u00fcl \u2013 hat\u00e1rid\u0151n t\u00fali, elk\u00e9sett k\u00e9relemnek min\u0151s\u00fclnek, emiatt az El\u0151ad\u00f3-m\u0171v\u00e9szeti Iroda ezekkel a k\u00e9relmekkel kapcsolatban nem \u00e1ll\u00edt ki t\u00e1mogat\u00e1si igazol\u00e1st.<\/li>\n<\/ul>\n<p><strong>Sportt\u00e1mogat\u00e1s<\/strong><\/p>\n<ul>\n<li>Ami a tavalyi \u00e9vhez k\u00e9pest l\u00e9nyeges <a href=\"https:\/\/orientax.hu\/hir\/ujra-adocsomag\">v\u00e1ltoz\u00e1s<\/a>, hogy a sportszervezeteket t\u00e1mogat\u00f3 c\u00e9geknek a 2013\/ 2014-es t\u00e1mogat\u00e1si id\u0151szakt\u00f3l kezdve \u00fan. <strong>kieg\u00e9sz\u00edt\u0151 sportfejleszt\u00e9si t\u00e1mogat\u00e1st kell fizetni\u00fck<\/strong> szponzori vagy t\u00e1mogat\u00e1si szerz\u0151d\u00e9s keret\u00e9ben az orsz\u00e1gos sport\u00e1gi szaksz\u00f6vets\u00e9g fel\u00e9. \u00a0A kieg\u00e9sz\u00edt\u0151 sportfejleszt\u00e9si t\u00e1mogat\u00e1s nem elismert k\u00f6lts\u00e9g, azzal teh\u00e1t meg kell n\u00f6velni a t\u00e1rsas\u00e1gi ad\u00f3 alapj\u00e1t.<\/li>\n<li>Az ad\u00f3kedvezm\u00e9ny ig\u00e9nybev\u00e9tel\u00e9nek fontos felt\u00e9tele 2013-t\u00f3l, hogy<strong> a t\u00e1mogat\u00f3 t\u00e1mogat\u00e1s \u00e9s a kieg\u00e9sz\u00edt\u0151 sportt\u00e1mogat\u00e1s kifizet\u00e9s\u00e9t az \u00e1llami ad\u00f3hat\u00f3s\u00e1g r\u00e9sz\u00e9re a p\u00e9nz\u00fcgyi teljes\u00edt\u00e9st\u0151l sz\u00e1m\u00edtott 8 napon bel\u00fcl bejelentse a NAV \u00e1ltal rendszeres\u00edtett nyomtatv\u00e1nyon<\/strong>, mivel a bejelent\u00e9s elmulaszt\u00e1sa eset\u00e9n igazol\u00e1si k\u00e9relem el\u0151terjeszt\u00e9s\u00e9nek nincs helye, vagyis a hat\u00e1rid\u0151 elmulaszt\u00e1sa eset\u00e9n az ad\u00f3kedvezm\u00e9ny m\u00e1r nem vehet\u0151 ig\u00e9nybe.<\/li>\n<\/ul>\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-3509","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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