{"id":3520,"date":"2013-06-21T00:00:00","date_gmt":"2013-06-20T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/modosult-a-transzferar-dokumentacios-rendelet\/"},"modified":"2020-07-09T12:22:39","modified_gmt":"2020-07-09T10:22:39","slug":"modosult-a-transzferar-dokumentacios-rendelet","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/modosult-a-transzferar-dokumentacios-rendelet\/","title":{"rendered":"M\u00f3dosult a transzfer\u00e1r dokument\u00e1ci\u00f3s rendelet"},"content":{"rendered":"<p><strong>A transzfer\u00e1r-nyilv\u00e1ntart\u00e1s k\u00e9sz\u00edt\u00e9s\u00e9nek szab\u00e1lyait m\u00f3dos\u00edt\u00f3 javaslatok (az err\u0151l sz\u00f3l\u00f3 kor\u00e1bbi cikk\u00fcnk <\/strong><strong><a href=\"https:\/\/orientax.hu\/hir\/transzferar-dokumentacio-ujabb-valtozasok-varhatok\">itt<\/a><\/strong><strong> olvashat\u00f3) kisebb-nagyobb v\u00e1ltoztat\u00e1sokkal elfogad\u00e1sra \u00e9s kihirdet\u00e9sre ker\u00fcltek 2013. j\u00fanius 18-\u00e1n. A <\/strong><strong><a href=\"http:\/\/www.kozlonyok.hu\/nkonline\/MKPDF\/hiteles\/MK13099.pdf\">20\/2013. (VI. 18.) NGM rendelet<\/a><\/strong><strong> \u00e1ltal meghat\u00e1rozott m\u00f3dos\u00edt\u00e1sok 2013. j\u00fanius 21-ei hat\u00e1llyal m\u00e1r \u00e9letbe is l\u00e9ptek, \u00e9s a t\u00e1rsas\u00e1gok d\u00f6nt\u00e9se alapj\u00e1n ak\u00e1r m\u00e1r a 2012. \u00e9vi transzfer\u00e1r dokument\u00e1ci\u00f3k elk\u00e9sz\u00edt\u00e9sekor is alkalmazhat\u00f3k.<\/strong><!--more--><\/p>\n<p>Az al\u00e1bbiakban r\u00f6viden \u00f6sszefoglaltuk, hogy az elfogadott m\u00f3dos\u00edt\u00e1sok alapj\u00e1n a szab\u00e1lyok hogyan v\u00e1ltoznak.<\/p>\n<ul>\n<li>Amennyiben az \u00f6sszevonhat\u00f3 szerz\u0151d\u00e9sek alapj\u00e1n t\u00f6rt\u00e9n\u0151 teljes\u00edt\u00e9sek \u00e9rt\u00e9ke szok\u00e1sos piaci \u00e1ron <strong>nem haladja meg az 50 milli\u00f3 forintot az ad\u00f3\u00e9vben, akkor azokkal a szerz\u0151d\u00e9sekkel kapcsolatban ezent\u00fal nem kell transzfer\u00e1r-nyilv\u00e1ntart\u00e1st k\u00e9sz\u00edteni.<\/strong> (A kor\u00e1bbi el\u0151\u00edr\u00e1sok \u00e9rtelm\u00e9ben az 50 milli\u00f3 forintos \u00e9rt\u00e9khat\u00e1rt a szerz\u0151d\u00e9s megk\u00f6t\u00e9s\u00e9t\u0151l az ad\u00f3\u00e9v utols\u00f3 napj\u00e1ig kellett kisz\u00e1m\u00edtani \u00e9s figyelembe venni a transzfer\u00e1r dokument\u00e1ci\u00f3s k\u00f6telezetts\u00e9g teljes\u00edt\u00e9sekor, \u00edgy ennek a m\u00f3dos\u00edt\u00e1snak a bevezet\u00e9se egy\u00e9rtelm\u0171en egyszer\u0171s\u00edt\u00e9ssel j\u00e1r a t\u00e1rsas\u00e1gok sz\u00e1m\u00e1ra.)<\/li>\n<li>A m\u00f3dos\u00edt\u00e1s \u00e9rtelm\u00e9ben az 50 milli\u00f3 forintos \u00e9rt\u00e9khat\u00e1r, illetve az alacsony hozz\u00e1adott \u00e9rt\u00e9k\u0171 szolg\u00e1ltat\u00e1sokkal kapcsolatban meghat\u00e1rozott <strong>\u00e9rt\u00e9khat\u00e1rok meg\u00e1llap\u00edt\u00e1s\u00e1n\u00e1l<\/strong>, ha a kapcsolt felek k\u00f6z\u00f6tti teljes\u00edt\u00e9s \u00e9rt\u00e9ke k\u00fclf\u00f6ldi p\u00e9nznemben kifejezett, akkor \u00e1ltal\u00e1nos esetben az ellen\u00e9rt\u00e9ket a t\u00e1rsas\u00e1goknak <strong>a k\u00f6nyvviteli elsz\u00e1mol\u00e1sok sor\u00e1n alkalmazott \u00e1rfolyam alapulv\u00e9tel\u00e9vel kell forintra \u00e1tsz\u00e1m\u00edtaniuk.<\/strong> (Abban a speci\u00e1lis esetben, ha a t\u00e1rsas\u00e1g a k\u00f6nyvvezet\u00e9s\u00e9t konvertibilis deviz\u00e1ban vezeti \u00e9s a kapcsolt \u00fcgylet ellen\u00e9rt\u00e9ke k\u00fclf\u00f6ldi p\u00e9nznemben kifejezett, akkor az MNB hivatalos, az ad\u00f3\u00e9v utols\u00f3 napj\u00e1n \u00e9rv\u00e9nyes deviza\u00e1rfolyam\u00e1t kell haszn\u00e1lni a forintra t\u00f6rt\u00e9n\u0151 \u00e1tsz\u00e1m\u00edt\u00e1shoz.)<\/li>\n<li>A szab\u00e1lyok m\u00f3dos\u00edt\u00e1s\u00e1val egy\u00e9rtelm\u0171s\u00edt\u00e9sre ker\u00fclt, hogy amennyiben harmadik f\u00fcggetlen f\u00e9l szolg\u00e1ltat\u00e1sny\u00fajt\u00e1sa, term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9se kapcs\u00e1n k\u00f6lts\u00e9gek \u00e1tterhel\u00e9se t\u00f6bb kapcsolt f\u00e9l r\u00e9sz\u00e9re is t\u00f6rt\u00e9nik, akkor <strong>az alkalmazott allok\u00e1ci\u00f3s kulcs szok\u00e1sos piaci jell\u00e9g\u00e9nek al\u00e1t\u00e1maszt\u00e1sa \u00e9rdek\u00e9ben a transzfer\u00e1r- nyilv\u00e1ntart\u00e1s elk\u00e9sz\u00edt\u00e9se k\u00f6telez\u0151<\/strong> a kapcsolt t\u00e1rsas\u00e1gok sz\u00e1m\u00e1ra.<\/li>\n<\/ul>\n<p>Az alacsony hozz\u00e1adott \u00e9rt\u00e9k\u0171, csoporton bel\u00fcli szolg\u00e1ltat\u00e1sok tekintet\u00e9ben a k\u00f6vetkez\u0151 m\u00f3dos\u00edt\u00e1sok l\u00e9ptek \u00e9letbe:<\/p>\n<ul>\n<li>Ilyen jelleg\u0171 szolg\u00e1ltat\u00e1snak <strong>kiz\u00e1r\u00f3lag a PM Rendelet 1. sz\u00e1m\u00fa mell\u00e9klet\u00e9ben felsorolt szolg\u00e1ltat\u00e1sok min\u0151s\u00fcln\u00e9nek.<\/strong> (A mell\u00e9kletben szerepl\u0151 szolg\u00e1ltat\u00e1s-csoportok [pl. inform\u00e1ci\u00f3s-technol\u00f3giai szolg\u00e1ltat\u00e1sok, ingatlan\u00fcgyletek] nem ker\u00fcltek m\u00f3dos\u00edt\u00e1sra, azonban az egyes csoportokon bel\u00fcl felsorolt szolg\u00e1ltat\u00e1sok a m\u00f3dos\u00edt\u00e1sok k\u00f6vetkezt\u00e9ben kib\u0151v\u00fcltek, \u00edgy t\u00f6bb szolg\u00e1ltat\u00e1s-t\u00edpus esik bele az egyes szolg\u00e1ltat\u00e1si csoportokba, mint kor\u00e1bban.)<\/li>\n<li>Az alacsony hozz\u00e1adott \u00e9rt\u00e9k\u0171, csoporton bel\u00fcli szolg\u00e1ltat\u00e1sok eset\u00e9ben szok\u00e1sos piaci haszonkulcsnak az ellen\u0151rz\u00f6tt \u00fcgylettel \u00e9rintett kapcsolt f\u00e9l \u00e1ltal alkalmazott haszonkulcs, <strong>de legfeljebb a 3% \u00e9s 10% k\u00f6z\u00f6tti tartom\u00e1nyba es\u0151 haszonkulcs<\/strong> min\u0151s\u00fclne. (A kor\u00e1bbi szab\u00e1lyok alapj\u00e1n a szok\u00e1sos piaci haszonkulcs a 3% \u00e9s 7% k\u00f6z\u00f6tti tartom\u00e1nyba es\u0151 haszonkulcs.)<\/li>\n<\/ul>\n<p>A kor\u00e1bbi jogszab\u00e1lytervezet egyik legjelent\u0151sebb, \u00e9s legt\u00f6bb vit\u00e1t kiv\u00e1lt\u00f3 m\u00f3dos\u00edt\u00f3 javaslat\u00e1t, <strong>az adatb\u00e1zisok alkalmaz\u00e1s\u00e1val kapcsolatos el\u0151\u00edr\u00e1sokat a hat\u00e1lyba l\u00e9ptetett m\u00f3dos\u00edt\u00e1sok v\u00e9g\u00fcl nem tartalmazz\u00e1k.<\/strong>Ahogy kor\u00e1bban azt meg\u00edrtuk, mivel a javaslat \u00e1ltal meghat\u00e1rozott sz\u0171r\u00e9si l\u00e9p\u00e9ssorozatnak kiz\u00e1r\u00f3lag az AMADEUS adatb\u00e1zis felelt volna meg, a javaslat elfogad\u00e1s\u00e1val j\u00f3val k\u00f6lts\u00e9gesebb\u00e9 v\u00e1lt volna a transzfer\u00e1r-nyilv\u00e1ntart\u00e1sok elk\u00e9sz\u00edt\u00e9se.<\/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-3520","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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