{"id":3593,"date":"2011-06-19T00:00:00","date_gmt":"2011-06-18T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/megjelent-az-europai-birosag-fotanacsnokanak-velemenye-a-magyar-afaszabalyozasrol\/"},"modified":"2020-07-09T12:22:48","modified_gmt":"2020-07-09T10:22:48","slug":"megjelent-az-europai-birosag-fotanacsnokanak-velemenye-a-magyar-afaszabalyozasrol","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/megjelent-az-europai-birosag-fotanacsnokanak-velemenye-a-magyar-afaszabalyozasrol\/","title":{"rendered":"Megjelent az Eur\u00f3pai B\u00edr\u00f3s\u00e1g f\u0151tan\u00e1csnok\u00e1nak v\u00e9lem\u00e9nye a magyar \u00e1faszab\u00e1lyoz\u00e1sr\u00f3l"},"content":{"rendered":"

Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g vizsg\u00e1lja a magyar \u00e1faszab\u00e1lyoz\u00e1s azon pontjait, melyek nem teszik lehet\u0151v\u00e9 a ki nem fizetett beszerz\u00e9sekhez kapcsol\u00f3d\u00f3 \u00e1fa visszaig\u00e9nyl\u00e9s\u00e9t. Az \u00fcgy szakmai v\u00e9lem\u00e9nyez\u00e9s\u00e9re Yves Bot f\u0151tan\u00e1csnokot k\u00e9rte fel az Eur\u00f3pai B\u00edr\u00f3s\u00e1g, aki m\u00e1jus 26-i \u00e1ll\u00e1sfoglal\u00e1s\u00e1ban fejtette ki v\u00e9lem\u00e9ny\u00e9t.<\/strong>
\nBot f\u0151tan\u00e1csnok \u2013 az Eur\u00f3pai Bizotts\u00e1ggal egyet\u00e9rtve, de att\u00f3l elt\u00e9r\u0151 \u00e9rvel\u00e9sre alapozva \u2013 annak kimond\u00e1s\u00e1t javasolta az Eur\u00f3pai B\u00edr\u00f3s\u00e1gnak, hogy Magyarorsz\u00e1g nem teljes\u00edtette az EU \u00c1fa Ir\u00e1nyelvb\u0151l ered\u0151 k\u00f6telezetts\u00e9geit, mivel arra k\u00f6telezi az ad\u00f3alanyokat, hogy amennyiben az ad\u00f3bevall\u00e1sukban a levonhat\u00f3 \u00e1fa meghaladja a fizetend\u0151t, a k\u00fcl\u00f6nb\u00f6zetet vagy annak egy r\u00e9sz\u00e9t \u00e1tvigy\u00e9k a k\u00f6vetkez\u0151 ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szakra, ha a v\u00e9tel\u00e1r teljes eg\u00e9sz\u00e9ben kiegyenl\u00edt\u00e9sre nem ker\u00fclt. E k\u00f6telezetts\u00e9g miatt egyes ad\u00f3alanyok, akiknek az ad\u00f3bevall\u00e1s\u00e1ban rendszeresen t\u00f6bb a levonhat\u00f3 \u00e1fa, mint a fizetend\u0151, k\u00e9nytelenek lehetnek a k\u00fcl\u00f6nb\u00f6zetet t\u00f6bb mint egy alkalommal tov\u00e1bbg\u00f6rgetni. A f\u0151tan\u00e1csnok \u00e1ll\u00e1spontja szerint az Ir\u00e1nyelv 183. cikke nem \u00e9rtelmezhet\u0151 \u00fagy, hogy lehet\u0151v\u00e9 tenn\u00e9 a tag\u00e1llamok sz\u00e1m\u00e1ra, hogy csak a t\u00e9nylegesen megfizetett ad\u00f3 visszat\u00e9r\u00edt\u00e9s\u00e9t \u00edrj\u00e1k el\u0151.\u00a0 A f\u0151tan\u00e1csnok ind\u00edtv\u00e1nyozta tov\u00e1bb\u00e1, hogy az Eur\u00f3pai B\u00edr\u00f3s\u00e1g k\u00f6telezze Magyarorsz\u00e1got a k\u00f6telezetts\u00e9gszeg\u00e9sb\u0151l ered\u0151 k\u00f6lts\u00e9gek visel\u00e9s\u00e9re.<\/p>\n

Megjegyezz\u00fck, hogy a f\u0151tan\u00e1csnok \u00e1ll\u00e1sfoglal\u00e1sa jogi \u00e9rtelemben nem k\u00f6telez\u0151 \u00e9rv\u00e9ny\u0171 a B\u00edr\u00f3s\u00e1gra n\u00e9zve, de a gyakorlatban az \u00edt\u00e9letek t\u00f6bbnyire a f\u0151tan\u00e1csnoki el\u0151zetes v\u00e9lem\u00e9nyt t\u00fckr\u00f6zik, b\u00e1r l\u00e1ttunk m\u00e1r az ellenkez\u0151j\u00e9re is p\u00e9ld\u00e1t, \u00edgy a magyar helyi ipar\u0171z\u00e9si ad\u00f3 eset\u00e9ben is. Mindazon\u00e1ltal a B\u00edr\u00f3s\u00e1g esetleges elmarasztal\u00f3 \u00edt\u00e9lete jelent\u0151s terhet r\u00f3hat a magyar k\u00f6lts\u00e9gvet\u00e9sre.<\/p>\n

Term\u00e9szetesen a fejlem\u00e9nyekr\u0151l h\u00edreink k\u00f6zt besz\u00e1molunk.<\/p>\n","protected":false},"excerpt":{"rendered":"

Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g vizsg\u00e1lja a magyar \u00e1faszab\u00e1lyoz\u00e1s azon pontjait, melyek nem teszik lehet\u0151v\u00e9 a ki nem fizetett beszerz\u00e9sekhez kapcsol\u00f3d\u00f3 \u00e1fa visszaig\u00e9nyl\u00e9s\u00e9t. Az \u00fcgy szakmai v\u00e9lem\u00e9nyez\u00e9s\u00e9re Yves Bot f\u0151tan\u00e1csnokot k\u00e9rte fel az Eur\u00f3pai B\u00edr\u00f3s\u00e1g, aki m\u00e1jus 26-i \u00e1ll\u00e1sfoglal\u00e1s\u00e1ban fejtette ki v\u00e9lem\u00e9ny\u00e9t.<\/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-3593","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":"\nMegjelent az Eur\u00f3pai B\u00edr\u00f3s\u00e1g f\u0151tan\u00e1csnok\u00e1nak v\u00e9lem\u00e9nye a magyar \u00e1faszab\u00e1lyoz\u00e1sr\u00f3l - Andersen Magyarorsz\u00e1g<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hu.andersen.com\/hu\/hirek\/megjelent-az-europai-birosag-fotanacsnokanak-velemenye-a-magyar-afaszabalyozasrol\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Megjelent az Eur\u00f3pai B\u00edr\u00f3s\u00e1g f\u0151tan\u00e1csnok\u00e1nak v\u00e9lem\u00e9nye a magyar \u00e1faszab\u00e1lyoz\u00e1sr\u00f3l\" \/>\n<meta property=\"og:description\" content=\"Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g vizsg\u00e1lja a magyar \u00e1faszab\u00e1lyoz\u00e1s azon pontjait, melyek nem teszik lehet\u0151v\u00e9 a ki nem fizetett beszerz\u00e9sekhez kapcsol\u00f3d\u00f3 \u00e1fa visszaig\u00e9nyl\u00e9s\u00e9t. 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