{"id":3621,"date":"2010-09-03T00:00:00","date_gmt":"2010-09-02T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/dontott-az-europai-birosag-nem-hibas-a-szamla-ha-rossz-a-teljesitesi-idopont\/"},"modified":"2020-07-09T12:22:52","modified_gmt":"2020-07-09T10:22:52","slug":"dontott-az-europai-birosag-nem-hibas-a-szamla-ha-rossz-a-teljesitesi-idopont","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/dontott-az-europai-birosag-nem-hibas-a-szamla-ha-rossz-a-teljesitesi-idopont\/","title":{"rendered":"D\u00f6nt\u00f6tt az Eur\u00f3pai B\u00edr\u00f3s\u00e1g: Nem hib\u00e1s a sz\u00e1mla, ha rossz a teljes\u00edt\u00e9si id\u0151pont"},"content":{"rendered":"

Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g 2010. j\u00falius 15-\u00e9n \u00edt\u00e9letet hozott a Pannon G\u00e9p Centrum \u00fcgyben. Mint arr\u00f3l kor\u00e1bban m\u00e1r mi is besz\u00e1moltunk<\/a>, a Pannon G\u00e9p Centrum Kft. kontra APEH \u00fcgyben (C-368\/09) az Ad\u00f3hat\u00f3s\u00e1g arra hivatkozva kifog\u00e1solta meg az \u00e1fa levon\u00e1sba helyez\u00e9s\u00e9t, hogy a sz\u00e1ml\u00e1k nem a val\u00f3s teljes\u00edt\u00e9si id\u0151pontot tartalmazz\u00e1k, \u00e9s \u00edgy nem min\u0151s\u00fclnek hiteles sz\u00e1ml\u00e1nak.<\/strong><\/p>\n

Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g a Pannon G\u00e9p Centrum jav\u00e1ra hat\u00e1rozott, \u00e9s meg\u00e1llap\u00edtotta, hogy az uni\u00f3s jogszab\u00e1lyokkal ellent\u00e9tes az \u00e1fa levon\u00e1s megtagad\u00e1sa azon indokok alapj\u00e1n, hogy a levon\u00e1s id\u0151pontj\u00e1ban rendelkez\u00e9sre \u00e1ll\u00f3 eredeti sz\u00e1mla a szolg\u00e1ltat\u00e1sny\u00fajt\u00e1s teljes\u00edt\u00e9s\u00e9nek t\u00e9ves id\u0151pontj\u00e1t tartalmazta, felt\u00e9ve, hogy az ad\u00f3z\u00f3 az ad\u00f3hat\u00f3s\u00e1g hat\u00e1rozat\u00e1nak meghozatala el\u0151tt olyan jav\u00edtott sz\u00e1ml\u00e1t ny\u00fajtott be, amely felt\u00fcnteti a teljes\u00edt\u00e9s pontos id\u0151pontj\u00e1t.\u00a0 A B\u00edr\u00f3s\u00e1g meg\u00e1llap\u00edtotta, hogy ebb\u0151l a szempontb\u00f3l annak sincs jelent\u0151s\u00e9ge, hogy a jav\u00edtott (\u00faj) \u00e9s az eredeti sz\u00e1ml\u00e1t \u00e9rv\u00e9nytelen\u00edt\u0151 sztorn\u00f3 sz\u00e1mla sorsz\u00e1moz\u00e1sa nem folyamatos.<\/p>\n

Az \u00edt\u00e9letnek mindenk\u00e9ppen fontos szerepe lesz a hasonl\u00f3 \u00fcgyek ad\u00f3hat\u00f3s\u00e1gi meg\u00edt\u00e9l\u00e9s\u00e9n\u00e9l. Az \u00edt\u00e9let alapj\u00e1n ugyanis egy\u00e9rtelm\u0171v\u00e9 v\u00e1lt az a kor\u00e1bban \u00e1ll\u00e1sfoglal\u00e1sok szintj\u00e9n m\u00e1r megfogalmazott \u00e9rtelmez\u00e9s, hogy a teljes\u00edt\u00e9si id\u0151pont esetleges hib\u00e1s felt\u00fcntet\u00e9se ellen\u00e9re maga a sz\u00e1mla ad\u00f3igazgat\u00e1si azonos\u00edt\u00e1sra tov\u00e1bbra is alkalmas, csak figyelni kell, hogy a levon\u00e1si joggal a sz\u00e1ml\u00e1t befogad\u00f3 ad\u00f3z\u00f3 az egy\u00e9bk\u00e9nt helyes teljes\u00edt\u00e9si id\u0151pontban \u00e9ljen, \u00e9s a sz\u00e1mla jav\u00edt\u00e1sa m\u00e9g az ad\u00f3hat\u00f3s\u00e1g hat\u00e1rozathozatala el\u0151tt megt\u00f6rt\u00e9njen.<\/p>\n

A magyar \u00e1fa-visszat\u00e9r\u00edt\u00e9si szab\u00e1lyokkal kapcsolatban egy\u00e9bk\u00e9nt m\u00e9g egy \u00fcgyet vizsg\u00e1l az Eur\u00f3pai B\u00edr\u00f3s\u00e1g. Az Eur\u00f3pai Bizotts\u00e1g m\u00e9g 2009. okt\u00f3ber\u00e9ben felsz\u00f3l\u00edtotta Magyarorsz\u00e1got az \u00e1fa-visszat\u00e9r\u00edt\u00e9si szab\u00e1lyok m\u00f3dos\u00edt\u00e1s\u00e1ra. A Bizotts\u00e1g szerint a 2006\/112\/ EK Ir\u00e1nyelv (\u201eEU \u00c1fa Ir\u00e1nyelv\u201d) 183. cikkely\u00e9t s\u00e9rti az a magyar jogszab\u00e1ly, mely alapj\u00e1n a magyarorsz\u00e1gi ad\u00f3alanyok addig, am\u00edg a beszerz\u00e9s p\u00e9nz\u00fcgyi teljes\u00edt\u00e9se nem t\u00f6rt\u00e9nt meg csak levon\u00e1sba helyezhetik, de vissza nem ig\u00e9nyelhetik az el\u0151zetesen felsz\u00e1m\u00edtott \u00e1f\u00e1t.<\/p>\n

Mivel Magyarorsz\u00e1g nem tett l\u00e9p\u00e9seket az uni\u00f3s jogba \u00fctk\u00f6z\u0151 jogszab\u00e1ly megv\u00e1ltoztat\u00e1s\u00e1ra, az Eur\u00f3pai Bizotts\u00e1g az Eur\u00f3pai B\u00edr\u00f3s\u00e1g el\u00e9 vitte az \u00fcgyet.<\/p>\n","protected":false},"excerpt":{"rendered":"

Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g 2010. j\u00falius 15-\u00e9n \u00edt\u00e9letet hozott a Pannon G\u00e9p Centrum \u00fcgyben. Mint arr\u00f3l kor\u00e1bban m\u00e1r mi is besz\u00e1moltunk, a Pannon G\u00e9p Centrum Kft. kontra APEH \u00fcgyben (C-368\/09) az Ad\u00f3hat\u00f3s\u00e1g arra hivatkozva kifog\u00e1solta meg az \u00e1fa levon\u00e1sba helyez\u00e9s\u00e9t, hogy a sz\u00e1ml\u00e1k nem a val\u00f3s teljes\u00edt\u00e9si id\u0151pontot tartalmazz\u00e1k, \u00e9s \u00edgy nem min\u0151s\u00fclnek hiteles sz\u00e1ml\u00e1nak.<\/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-3621","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":"\nD\u00f6nt\u00f6tt az Eur\u00f3pai B\u00edr\u00f3s\u00e1g: Nem hib\u00e1s a sz\u00e1mla, ha rossz a teljes\u00edt\u00e9si id\u0151pont - 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\/dontott-az-europai-birosag-nem-hibas-a-szamla-ha-rossz-a-teljesitesi-idopont\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00f6nt\u00f6tt az Eur\u00f3pai B\u00edr\u00f3s\u00e1g: Nem hib\u00e1s a sz\u00e1mla, ha rossz a teljes\u00edt\u00e9si id\u0151pont\" \/>\n<meta property=\"og:description\" content=\"Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g 2010. j\u00falius 15-\u00e9n \u00edt\u00e9letet hozott a Pannon G\u00e9p Centrum \u00fcgyben. 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