{"id":3641,"date":"2010-04-30T00:00:00","date_gmt":"2010-04-29T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\/"},"modified":"2023-08-01T23:14:04","modified_gmt":"2023-08-01T21:14:04","slug":"mas-eu-tagallamban-felmerult-afa-visszaigenylese","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\/","title":{"rendered":"M\u00e1s EU tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9se"},"content":{"rendered":"<p><strong>2009. december 31-ig a k\u00fclf\u00f6ldi \u00e1fa-visszat\u00e9r\u00edt\u00e9si k\u00e9relmet az \u00e9rintett tag\u00e1llam ad\u00f3hat\u00f3s\u00e1ghoz kellett beny\u00fajtani. 2010. janu\u00e1r 1-j\u00e9t\u0151l azonban l\u00e9nyegesen megv\u00e1ltoztak a m\u00e1s uni\u00f3s tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9s\u00e9nek elj\u00e1r\u00e1si szab\u00e1lyai.<\/strong><\/p>\n<p>\u00c1ltal\u00e1nos szab\u00e1ly szerint az ad\u00f3alanyok k\u00f6z\u00f6tti szolg\u00e1ltat\u00e1sny\u00fajt\u00e1s eset\u00e9n a teljes\u00edt\u00e9s hely\u00e9t a szolg\u00e1ltat\u00e1s ig\u00e9nybe vev\u0151j\u00e9nek gazdas\u00e1gi leteleped\u00e9se hat\u00e1rozza meg, teh\u00e1t legt\u00f6bb esetben a k\u00fclf\u00f6ldi partner nem sz\u00e1m\u00edt fel \u00e1f\u00e1-t a magyar f\u00e9l r\u00e9sz\u00e9re ny\u00fajtott szolg\u00e1ltat\u00e1son. Azonban a f\u0151szab\u00e1ly al\u00f3l tov\u00e1bbra is vannak kiv\u00e9telek, melyek eset\u00e9ben a k\u00fclf\u00f6ldi szolg\u00e1ltat\u00e1sny\u00fajt\u00f3 helyi \u00e1f\u00e1-val n\u00f6velten \u00e1ll\u00edtja ki a sz\u00e1ml\u00e1t. Ilyenek p\u00e9ld\u00e1ul a kereskedelmi sz\u00e1ll\u00e1s-helyszolg\u00e1ltat\u00e1sok, ingatlanokhoz k\u00f6zvetlen\u00fcl kapcsol\u00f3d\u00f3 szolg\u00e1ltat\u00e1sok, \u00e9ttermi \u00e9s egy\u00e9b vend\u00e9gl\u00e1t\u00f3ipari szolg\u00e1ltat\u00e1sok, , tudom\u00e1nyos, oktat\u00e1si szolg\u00e1ltat\u00e1sok (pl. v\u00e1s\u00e1rok, ki\u00e1ll\u00edt\u00e1sok, bemutat\u00f3k) stb.<\/p>\n<p>Az uni\u00f3s tag\u00e1llamokban felmer\u00fclt \u00e1fa visszat\u00e9r\u00edt\u00e9s\u00e9t a magyar ad\u00f3alanyoknak 2010-t\u0151l a magyar ad\u00f3hat\u00f3s\u00e1gn\u00e1l kell kezdem\u00e9nyezni a&nbsp;<strong><a title=\"10ELEKAFA\" href=\"http:\/\/www.apeh.hu\/bevallasok\/nyomtatvany\/kerelem\/10ELEKAFA.html\" target=\"_blank\" rel=\"noopener noreferrer\">10ELEKAFA&nbsp;<\/a><\/strong>&nbsp;elnevez\u00e9s\u0171 nyomtatv\u00e1nyon. A nyomtatv\u00e1ny let\u00f6lthet\u0151 az ad\u00f3hat\u00f3s\u00e1g honlapj\u00e1r\u00f3l \u00e9s kiz\u00e1r\u00f3lag elektronikusan ny\u00fajthat\u00f3 be az \u00fcgyf\u00e9lkapun kereszt\u00fcl.<\/p>\n<p>Fontos, hogy a k\u00fclf\u00f6ld\u00f6n felmer\u00fcl\u0151 \u00e1fa visszaig\u00e9nyl\u00e9sekor figyelemmel kell lenni az \u00e9rintett tag\u00e1llam \u00e1fa szab\u00e1lyaira is, azaz, hogy a k\u00fclf\u00f6ldi jogszab\u00e1ly megengedi-e az adott term\u00e9kkel, szolg\u00e1ltat\u00e1ssal kapcsolatos \u00e1fa visszaig\u00e9nyl\u00e9s\u00e9t.<\/p>\n<p>A kor\u00e1bbi j\u00fanius 30-i jogveszt\u0151 hat\u00e1rid\u0151 helyett a k\u00e9relem beny\u00fajt\u00e1s\u00e1nak hat\u00e1rideje a t\u00e1rgy\u00e9vet k\u00f6vet\u0151 \u00e9v szeptember 30-a lett, az \u00fcgyint\u00e9z\u00e9si hat\u00e1rid\u0151 pedig az eg\u00e9sz EU-ban egys\u00e9gesen 4 h\u00f3napra cs\u00f6kkent, mely egyes esetekben maximum 8 h\u00f3napra hosszabbodhat meg, ha az Ad\u00f3hat\u00f3s\u00e1g kieg\u00e9sz\u00edt\u0151 adatokat, egy\u00e9b inform\u00e1ci\u00f3kat k\u00e9r. Az \u00fcgyint\u00e9z\u00e9s menete teljesen elektronikus \u00faton zajlik. Megjegyezz\u00fck, hogy az elismert harmadik \u00e1llamban (pl. Sv\u00e1jc, Liechtenstein) felmer\u00fclt \u00e1fa visszat\u00e9r\u00edt\u00e9s\u00e9re tov\u00e1bbra is a kor\u00e1bbi szab\u00e1lyok alkalmazand\u00f3ak, azaz k\u00f6zvetlen\u00fcl az \u00e9rintett k\u00fclf\u00f6ldi ad\u00f3hat\u00f3s\u00e1gt\u00f3l kell a visszat\u00e9r\u00edt\u00e9st k\u00e9rni.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2009. december 31-ig a k\u00fclf\u00f6ldi \u00e1fa-visszat\u00e9r\u00edt\u00e9si k\u00e9relmet az \u00e9rintett tag\u00e1llam ad\u00f3hat\u00f3s\u00e1ghoz kellett beny\u00fajtani. 2010. janu\u00e1r 1-j\u00e9t\u0151l azonban l\u00e9nyegesen megv\u00e1ltoztak a m\u00e1s uni\u00f3s tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9s\u00e9nek elj\u00e1r\u00e1si szab\u00e1lyai.<\/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-3641","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) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>M\u00e1s EU tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9se - 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\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00e1s EU tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9se\" \/>\n<meta property=\"og:description\" content=\"2009. december 31-ig a k\u00fclf\u00f6ldi \u00e1fa-visszat\u00e9r\u00edt\u00e9si k\u00e9relmet az \u00e9rintett tag\u00e1llam ad\u00f3hat\u00f3s\u00e1ghoz kellett beny\u00fajtani. 2010. janu\u00e1r 1-j\u00e9t\u0151l azonban l\u00e9nyegesen megv\u00e1ltoztak a m\u00e1s uni\u00f3s tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9s\u00e9nek elj\u00e1r\u00e1si szab\u00e1lyai.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2010-04-29T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-08-01T21:14:04+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"M\u00e1s EU tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9se\",\"datePublished\":\"2010-04-29T22:00:00+00:00\",\"dateModified\":\"2023-08-01T21:14:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\\\/\"},\"wordCount\":458,\"commentCount\":0,\"articleSection\":[\"H\u00edrek\"],\"inLanguage\":\"hu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\\\/\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\\\/\",\"name\":\"M\u00e1s EU tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9se - Andersen Magyarorsz\u00e1g\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\"},\"datePublished\":\"2010-04-29T22:00:00+00:00\",\"dateModified\":\"2023-08-01T21:14:04+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\\\/#breadcrumb\"},\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kezd\u0151lap\",\"item\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\u00e1s EU tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9se\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/\",\"name\":\"Andersen In Hungary\",\"description\":\"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/hu.andersen.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"hu\"},{\"@type\":\"Person\",\"@id\":\"\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/author\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"M\u00e1s EU tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9se - Andersen Magyarorsz\u00e1g","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hu.andersen.com\/hu\/hirek\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\/","og_locale":"hu_HU","og_type":"article","og_title":"M\u00e1s EU tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9se","og_description":"2009. december 31-ig a k\u00fclf\u00f6ldi \u00e1fa-visszat\u00e9r\u00edt\u00e9si k\u00e9relmet az \u00e9rintett tag\u00e1llam ad\u00f3hat\u00f3s\u00e1ghoz kellett beny\u00fajtani. 2010. janu\u00e1r 1-j\u00e9t\u0151l azonban l\u00e9nyegesen megv\u00e1ltoztak a m\u00e1s uni\u00f3s tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9s\u00e9nek elj\u00e1r\u00e1si szab\u00e1lyai.","og_url":"https:\/\/hu.andersen.com\/hu\/hirek\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\/","og_site_name":"Andersen Magyarorsz\u00e1g","article_published_time":"2010-04-29T22:00:00+00:00","article_modified_time":"2023-08-01T21:14:04+00:00","twitter_card":"summary_large_image","twitter_misc":{"Szerz\u0151:":"","Becs\u00fclt olvas\u00e1si id\u0151":"2 perc"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\/#article","isPartOf":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\/"},"author":{"name":"","@id":""},"headline":"M\u00e1s EU tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9se","datePublished":"2010-04-29T22:00:00+00:00","dateModified":"2023-08-01T21:14:04+00:00","mainEntityOfPage":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\/"},"wordCount":458,"commentCount":0,"articleSection":["H\u00edrek"],"inLanguage":"hu"},{"@type":"WebPage","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\/","url":"https:\/\/hu.andersen.com\/hu\/hirek\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\/","name":"M\u00e1s EU tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9se - Andersen Magyarorsz\u00e1g","isPartOf":{"@id":"https:\/\/hu.andersen.com\/#website"},"datePublished":"2010-04-29T22:00:00+00:00","dateModified":"2023-08-01T21:14:04+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\/#breadcrumb"},"inLanguage":"hu","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hu.andersen.com\/hu\/hirek\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/mas-eu-tagallamban-felmerult-afa-visszaigenylese\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kezd\u0151lap","item":"https:\/\/hu.andersen.com\/hu\/"},{"@type":"ListItem","position":2,"name":"M\u00e1s EU tag\u00e1llamban felmer\u00fclt \u00e1fa visszaig\u00e9nyl\u00e9se"}]},{"@type":"WebSite","@id":"https:\/\/hu.andersen.com\/#website","url":"https:\/\/hu.andersen.com\/","name":"Andersen In Hungary","description":"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hu.andersen.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"hu"},{"@type":"Person","@id":"","url":"https:\/\/hu.andersen.com\/hu\/author\/"}]}},"_links":{"self":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3641","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/users\/103"}],"replies":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/comments?post=3641"}],"version-history":[{"count":3,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3641\/revisions"}],"predecessor-version":[{"id":9388,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3641\/revisions\/9388"}],"wp:attachment":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/media?parent=3641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/categories?post=3641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/tags?post=3641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}