{"id":3518,"date":"2013-09-19T00:00:00","date_gmt":"2013-09-18T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/ujabb-kozossegi-modositasok-az-afa-csalasok-ellen\/"},"modified":"2020-07-09T12:22:39","modified_gmt":"2020-07-09T10:22:39","slug":"ujabb-kozossegi-modositasok-az-afa-csalasok-ellen","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-kozossegi-modositasok-az-afa-csalasok-ellen\/","title":{"rendered":"\u00dajabb k\u00f6z\u00f6ss\u00e9gi m\u00f3dos\u00edt\u00e1sok az \u00e1fa csal\u00e1sok ellen"},"content":{"rendered":"<p><strong>Az Eur\u00f3pai Uni\u00f3 Tan\u00e1csa 2013. j\u00falius 22-\u00e9n elfogadta a 2013\/42 \u00e9s a 2013\/43 EU Ir\u00e1nyelvet, amelynek \u00e9rtelm\u00e9ben m\u00f3dos\u00edtott\u00e1k a H\u00c9\u00c1 ir\u00e1nyelv (2006\/112 EK Tan\u00e1csi Ir\u00e1nyelv) ford\u00edtott ad\u00f3z\u00e1s bevezet\u00e9s\u00e9re vonatkoz\u00f3 rendelkez\u00e9seit. \u00a0Mint ismeretes, ford\u00edtott ad\u00f3z\u00e1s eset\u00e9n az elad\u00f3 nem sz\u00e1m\u00edt fel \u00e1f\u00e1-t, hanem a vev\u0151 maga vallja azt be, \u00e9s \u2013 amennyiben jogosult r\u00e1 \u2013 egy\u00fattal le is vonhatja.<\/strong><!--more--><br \/>\nFelismerve, hogy az \u00e1fa csal\u00e1s visszaszor\u00edt\u00e1sa t\u00f6bb rugalmass\u00e1got \u00e9s gyorsas\u00e1got k\u00edv\u00e1n meg, az Eur\u00f3pai Uni\u00f3 bevezette az \u00fan. gyorsreag\u00e1l\u00e1si mechanizmust (Quick Reaction Mechanism &#8211; QRM) a ford\u00edtott ad\u00f3z\u00e1sra vonatkoz\u00f3 k\u00e9relmek elb\u00edr\u00e1l\u00e1s\u00e1nak tekintet\u00e9ben, illetve kiterjesztette a ford\u00edtott ad\u00f3z\u00e1s al\u00e1 vonhat\u00f3 term\u00e9kek\/szolg\u00e1ltat\u00e1sok k\u00f6r\u00e9t.<br \/>\nAz \u00faj rendelkez\u00e9sek \u00e9rtelm\u00e9ben a Bizotts\u00e1gnak \u2013 a tag\u00e1llami k\u00e9relmet k\u00f6vet\u0151en \u2013 1 h\u00f3napja lesz, hogy a gyorsreag\u00e1l\u00e1si mechanizmus keret\u00e9ben eld\u00f6ntse, enged\u00e9lyezi-e az adott szektorban a ford\u00edtott ad\u00f3z\u00e1s bevezet\u00e9s\u00e9t, felt\u00e9ve, hogy a k\u00e9relmez\u0151 tag\u00e1llam a Bizotts\u00e1g rendelkez\u00e9s\u00e9re bocs\u00e1tott minden sz\u00fcks\u00e9ges inform\u00e1ci\u00f3t. A Bizotts\u00e1g az enged\u00e9lyt ideiglenesen 9 h\u00f3napra adhatja meg, amely id\u0151 alatt a tag\u00e1llamnak meg kell hoznia a sz\u00fcks\u00e9ges int\u00e9zked\u00e9seket a csal\u00e1s visszaszor\u00edt\u00e1sa \u00e9rdek\u00e9ben. \u00a0A QRM eredm\u00e9nyess\u00e9g\u00e9nek \u00e9rt\u00e9kel\u00e9se c\u00e9lj\u00e1b\u00f3l a Bizotts\u00e1gnak \u00e1tfog\u00f3 \u00e9rt\u00e9kel\u0151 jelent\u00e9st kell k\u00e9sz\u00edtenie arr\u00f3l, hogy a mechanizmus hogyan m\u0171k\u00f6dik a hirtelen jelentkez\u0151 \u00e9s s\u00falyos ad\u00f3csal\u00e1si esetek kezel\u00e9se sor\u00e1n.<br \/>\nA fentieken t\u00fal, a tag\u00e1llamok &#8211; maximum 2 \u00e9ves id\u0151szakra vonatkoz\u00f3an, \u00e9s legfeljebb 2018. december 31-ig \u2013 az eddigi term\u00e9k \u00e9s szolg\u00e1ltat\u00e1sk\u00f6r\u00f6n k\u00edv\u00fcl a j\u00f6v\u0151ben k\u00e9rhetik a ford\u00edtott ad\u00f3z\u00e1s alkalmaz\u00e1s\u00e1nak enged\u00e9lyez\u00e9s\u00e9t a g\u00e1z- \u00e9s a villamosenergia-\u00e9rt\u00e9kes\u00edt\u00e9sre, a t\u00e1vk\u00f6zl\u00e9si szolg\u00e1ltat\u00e1sok ny\u00fajt\u00e1s\u00e1ra, a videoj\u00e1t\u00e9k-konzolokra, a t\u00e1bla PC-kre \u00e9s laptopokra, a gabonaf\u00e9l\u00e9kre, az ipari n\u00f6v\u00e9nyekre \u2013 ezen bel\u00fcl az olajos magvakra \u00e9s a cukorr\u00e9p\u00e1ra \u2013, nyers- vagy f\u00e9lig feldolgozott f\u00e9mek \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9re is.<br \/>\nA m\u00f3dos\u00edt\u00e1sok j\u00f3l l\u00e1that\u00f3an a ford\u00edtott ad\u00f3z\u00e1son kereszt\u00fcl pr\u00f3b\u00e1lj\u00e1k visszaszor\u00edtani az un\u00f3s szinten jelenl\u00e9v\u0151 \u00e1fa csal\u00e1st, azonban ez \u00f6nmag\u00e1ban nem elegend\u0151, a hat\u00e9kony fell\u00e9p\u00e9shez sz\u00fcks\u00e9ges lenne a tag\u00e1llamok k\u00f6z\u00f6tti kommunik\u00e1ci\u00f3 \u00e9s inform\u00e1ci\u00f3csere gyors\u00edt\u00e1sa is.<\/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-3518","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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