{"id":3625,"date":"2010-09-03T00:00:00","date_gmt":"2010-09-02T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/koveteles-elengedes-tartozasatvallalas-transzferar-szempontbol\/"},"modified":"2020-07-09T12:22:53","modified_gmt":"2020-07-09T10:22:53","slug":"koveteles-elengedes-tartozasatvallalas-transzferar-szempontbol","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/koveteles-elengedes-tartozasatvallalas-transzferar-szempontbol\/","title":{"rendered":"K\u00f6vetel\u00e9s-elenged\u00e9s, tartoz\u00e1s\u00e1tv\u00e1llal\u00e1s transzfer\u00e1r szempontb\u00f3l"},"content":{"rendered":"<p><strong>Az Ad\u00f3hat\u00f3s\u00e1g <a href=\"http:\/\/apeh.hu\/adoinfo\/tarsasagi\/kapcsolt_100714.html\" target=\"_blank\" rel=\"noopener noreferrer\">ir\u00e1nymutat\u00e1st tett k\u00f6zz\u00e9<\/a> a kapcsolt v\u00e1llalkoz\u00e1sok \u00e1ltal elengedett k\u00f6vetel\u00e9s, illetve \u00e1tv\u00e1llalt tartoz\u00e1s eset\u00e9n alkalmazand\u00f3 korrekci\u00f3s t\u00e9telekkel kapcsolatban.<\/strong><\/p>\n<p>Az ir\u00e1nymutat\u00e1s szerint a visszafizet\u00e9si k\u00f6telezetts\u00e9g n\u00e9lk\u00fcl v\u00e9glegesen \u00e1tadott p\u00e9nzeszk\u00f6z szok\u00e1sos piaci \u00e1ra \u00e9s annak ellen\u00e9rt\u00e9ke sem \u00e9rtelmezhet\u0151, ez\u00e9rt a transzfer\u00e1r miatti korrekci\u00f3 alkalmaz\u00e1sa fel sem mer\u00fclhet, \u00e9s a p\u00e9nzeszk\u00f6z\u00e1tad\u00e1shoz a szok\u00e1sos piaci \u00e1rral \u00f6sszef\u00fcgg\u0151 dokument\u00e1ci\u00f3s k\u00f6telezetts\u00e9g sem kapcsol\u00f3dik.<\/p>\n<p>Ezzel szemben, valamely k\u00f6vetel\u00e9snek lehet piaci \u00e9rt\u00e9ke, \u00edgy ahhoz kapcsol\u00f3d\u00f3an keletkezhet m\u00f3dos\u00edt\u00f3 t\u00e9tel. A k\u00f6vetel\u00e9s elenged\u00e9sekor, a tartoz\u00e1s \u00e1tv\u00e1llal\u00e1sakor a t\u00e1rsas\u00e1gi ad\u00f3alap meghat\u00e1roz\u00e1sa sor\u00e1n abb\u00f3l az \u00e1rb\u00f3l kell kiindulni, amit f\u00fcggetlen felek &#8211; \u00f6sszehasonl\u00edthat\u00f3 k\u00f6r\u00fclm\u00e9nyek k\u00f6z\u00f6tt &#8211; alkalmazn\u00e1nak a k\u00f6vetel\u00e9s \u00e9rt\u00e9kes\u00edt\u00e9se vagy a tartoz\u00e1s \u00e1tv\u00e1llal\u00e1sa eset\u00e9n.<\/p>\n<p>Felh\u00edvjuk \u00fcgyfeleink figyelm\u00e9t, hogy a fentiek miatt a k\u00f6vetel\u00e9st elenged\u0151 ad\u00f3alanyn\u00e1l ak\u00e1r k\u00e9tszeres ad\u00f3alap n\u00f6vel\u00e9s is bek\u00f6vetkezhet, egyr\u00e9szt a t\u00e1mogat\u00e1sra tekintettel (nem a v\u00e1llalkoz\u00e1s \u00e9rdek\u00e9ben felmer\u00fcl\u0151 k\u00f6lts\u00e9g, r\u00e1ford\u00edt\u00e1s), m\u00e1sr\u00e9szt a piaci \u00e1rt\u00f3l val\u00f3 elt\u00e9r\u00e9s ok\u00e1n.<\/p>\n<p>Ez ut\u00f3bbi esetekben tov\u00e1bb\u00e1 az ad\u00f3z\u00f3 nyilv\u00e1ntart\u00e1s k\u00e9sz\u00edt\u00e9si k\u00f6telezetts\u00e9ge is fenn\u00e1ll \u00e9s ebben kell levezetni a k\u00f6vetel\u00e9s vagy \u00e1tv\u00e1llalt tartoz\u00e1s aktu\u00e1lis piaci \u00e9rt\u00e9k\u00e9t, amelyt\u0151l az \u00fcgyletben elt\u00e9rtek \u00e9s amelyhez kapcsol\u00f3d\u00f3an transzfer\u00e1r m\u00f3dos\u00edt\u00e1s sz\u00fcks\u00e9ges.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az Ad\u00f3hat\u00f3s\u00e1g ir\u00e1nymutat\u00e1st tett k\u00f6zz\u00e9 a kapcsolt v\u00e1llalkoz\u00e1sok \u00e1ltal elengedett k\u00f6vetel\u00e9s, illetve \u00e1tv\u00e1llalt tartoz\u00e1s eset\u00e9n alkalmazand\u00f3 korrekci\u00f3s t\u00e9telekkel kapcsolatban.<\/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-3625","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 v27.2 (Yoast SEO v27.2) - 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