{"id":3633,"date":"2010-06-27T00:00:00","date_gmt":"2010-06-26T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/afa-mentes-lett-az-adomanyozas-kisebb-finomitas-meg-hatravan\/"},"modified":"2020-07-09T12:22:54","modified_gmt":"2020-07-09T10:22:54","slug":"afa-mentes-lett-az-adomanyozas-kisebb-finomitas-meg-hatravan","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/afa-mentes-lett-az-adomanyozas-kisebb-finomitas-meg-hatravan\/","title":{"rendered":"\u00c1fa-mentes lett az adom\u00e1nyoz\u00e1s \u2013 kisebb finom\u00edt\u00e1s m\u00e9g h\u00e1travan"},"content":{"rendered":"<p><strong>Amint az a minisztereln\u00f6k <a href=\"https:\/\/orientax.hu\/hir\/adotorveny-valtozasok-2011-tol\" target=\"_blank\" rel=\"noopener noreferrer\">bejelent\u00e9se<\/a> alapj\u00e1n v\u00e1rhat\u00f3 volt, az Orsz\u00e1ggy\u0171l\u00e9s gyorsan megszavazta a k\u00f6zc\u00e9l\u00fa adom\u00e1nyoz\u00e1s \u00fajb\u00f3li \u00e1fa-mentess\u00e9g\u00e9t. A t\u00f6rv\u00e9nyalkot\u00e1si folyamatba azonban egy apr\u00f3 hiba cs\u00faszott, ugyanis a k\u00f6zc\u00e9l\u00fas\u00e1g defini\u00e1l\u00e1s\u00e1n\u00e1l a javaslat nem el\u00e9g k\u00f6r\u00fcltekint\u0151en fogalmazta meg a krit\u00e9riumokat, ez\u00e9rt a t\u00f6rv\u00e9nyt v\u00e1rhat\u00f3an ism\u00e9t m\u00f3dos\u00edtani fogj\u00e1k &#8211; egy az\u00f3ta beny\u00fajtott MSZP-KDNP k\u00f6z\u00f6s javaslat alapj\u00e1n.<\/strong><\/p>\n<p>A defin\u00edci\u00f3ja szerint az adom\u00e1ny kedvezm\u00e9nyezettjei kiz\u00e1r\u00f3lag a k\u00f6zhaszn\u00fa szervezetekr\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny alapj\u00e1n k\u00f6zhaszn\u00fa vagy kiemelked\u0151en k\u00f6zhaszn\u00fa tev\u00e9kenys\u00e9get ell\u00e1t\u00f3 szervezetek, illetve egyh\u00e1zak lehetnek. A hiba a felhaszn\u00e1l\u00e1s igazol\u00e1s\u00e1nak mik\u00e9ntj\u00e9be cs\u00faszott &#8211; b\u00e1r \u00e9rtelmez\u00e9s\u00fcnk szerint az eredeti sz\u00f6veg kicsit nyakatekert megfogalmaz\u00e1sa ellen\u00e9re sem felt\u00e9tlen rossz. Mindenesetre a javasolt m\u00f3dos\u00edt\u00e1s val\u00f3ban sokkal egy\u00e9rtelm\u0171bb\u00e9 teszi, hogy kiz\u00e1r\u00f3lag a k\u00f6zhaszn\u00fas\u00e1got szolg\u00e1l\u00f3 tev\u00e9kenys\u00e9ghez lehet az adom\u00e1nyt felhaszn\u00e1lni.<\/p>\n<p>A k\u00f6zc\u00e9l\u00fa adom\u00e1nyoz\u00e1s \u00e1fa mentess\u00e9g\u00e9t egy\u00e9bk\u00e9nt 2007-ben az uni\u00f3s direkt\u00edv\u00e1val val\u00f3 harmoniz\u00e1ci\u00f3 jegy\u00e9ben t\u00f6r\u00f6lt\u00e9k el \u00e9s szigor\u00faan \u00e9rtelmezve a direkt\u00edva szab\u00e1lyait, a magyar jogszab\u00e1ly ism\u00e9t ellent\u00e9tesnek t\u0171nik azzal. Emiatt k\u00e9rd\u00e9ses, hogy az Eur\u00f3pai Bizotts\u00e1g nem fogja-e az \u00e1fa-mentess\u00e9g ism\u00e9telt m\u00f3dos\u00edt\u00e1s\u00e1t kezdem\u00e9nyezni.<\/p>\n<p>Az adom\u00e1nyoz\u00e1ssal kapcsolatban \u00e9rdemes m\u00e9g megeml\u00edteni, hogy t\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcli eszk\u00f6z\u00e1tad\u00e1s eset\u00e9n a kapcsol\u00f3d\u00f3 r\u00e1ford\u00edt\u00e1s csak akkor sz\u00e1molhat\u00f3 el a t\u00e1rsas\u00e1gi ad\u00f3 alapj\u00e1ban, ha a kedvezm\u00e9nyezett (pl. alap\u00edtv\u00e1ny) igazolni tudja, hogy ad\u00f3z\u00e1s el\u0151tti eredm\u00e9nye a t\u00e1mogat\u00e1s n\u00e9lk\u00fcl sem lenne negat\u00edv. Mivel ez non-profit szervezetekn\u00e9l l\u00e9nyeg\u00e9ben kiz\u00e1rt \u00e9s besz\u00e1mol\u00f3jukat egy\u00e9bk\u00e9nt sem a gazdas\u00e1gi t\u00e1rsas\u00e1gokn\u00e1l megszokott m\u00f3don k\u00e9sz\u00edtik el, az ilyen c\u00e9lb\u00f3l juttatott adom\u00e1nyok \u00e1ltal\u00e1nos esetben nem lesznek a t\u00e1rsas\u00e1gi ad\u00f3ban levonhat\u00f3k. A t\u00f6rv\u00e9ny ugyan lehet\u0151s\u00e9get biztos\u00edt, hogy k\u00fcl\u00f6n cs\u00f6kkent\u0151 t\u00e9telk\u00e9nt a k\u00f6zhaszn\u00fa adom\u00e1nyok 20, m\u00edg a kiemelten k\u00f6zhaszn\u00fa szervezeteknek juttatott adom\u00e1nyok 50 sz\u00e1zal\u00e9k\u00e1val cs\u00f6kkentse ad\u00f3alapj\u00e1t az adom\u00e1nyoz\u00f3, a t\u00e1mogat\u00e1s fennmarad\u00f3 80, illetve 50 sz\u00e1zal\u00e9ka akkor sem lesz elsz\u00e1molhat\u00f3. Mindez ugyanakkor csak az ad\u00f3k\u00f6telezetts\u00e9g cs\u00f6kkent\u00e9s\u00e9t korl\u00e1tozza \u00e9s \u2013 a kor\u00e1bbi kedvez\u0151tlen \u00e1fa szab\u00e1lyoz\u00e1ssal szemben \u2013 nem r\u00f3 t\u00f6bblet ad\u00f3k\u00f6telezetts\u00e9get az adom\u00e1nyoz\u00f3ra.<\/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-3633","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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