{"id":3647,"date":"2010-04-30T00:00:00","date_gmt":"2010-04-29T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/ujabb-magyar-afa-ugyek-az-europai-birosag-elott\/"},"modified":"2020-07-10T10:35:06","modified_gmt":"2020-07-10T08:35:06","slug":"ujabb-magyar-afa-ugyek-az-europai-birosag-elott","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-magyar-afa-ugyek-az-europai-birosag-elott\/","title":{"rendered":"\u00dajabb magyar \u00e1fa-\u00fcgyek az Eur\u00f3pai B\u00edr\u00f3s\u00e1g el\u0151tt"},"content":{"rendered":"<p><strong>Az Eur\u00f3pai Bizotts\u00e1g az Eur\u00f3pai B\u00edr\u00f3s\u00e1g el\u0151tt kifog\u00e1solja meg, hogy a magyar \u00e1fa-szab\u00e1lyok nem teszik lehet\u0151v\u00e9 a meg nem fizetett \u00e1fa visszaig\u00e9nyl\u00e9s\u00e9t. Egy m\u00e1sik magyar vonatkoz\u00e1s\u00fa \u00fcgyben (Pannon G\u00e9p Centrum Kft kontra APEH) az Eur\u00f3pai B\u00edr\u00f3s\u00e1gnak arr\u00f3l kell d\u00f6ntenie, hogy \u00f6sszeegyeztethet\u0151-e a k\u00f6z\u00f6ss\u00e9gi joggal az a magyar gyakorlat, amely szerint az ad\u00f3hat\u00f3s\u00e1g egyes esetekben megtagadja az \u00e1fa levon\u00e1si jogot akkor, ha az ad\u00f3-levon\u00e1si jog alapj\u00e1ul szolg\u00e1l\u00f3 sz\u00e1mla b\u00e1r tartalmilag helyes, de alakilag hi\u00e1nyoss\u00e1gokban szenved.<\/strong><\/p>\n<p>A magyar \u00c1fa t\u00f6rv\u00e9ny \u00e9rtelm\u00e9ben nem jogos\u00edt visszaig\u00e9nyl\u00e9s\u00e9re az olyan beszerz\u00e9s ut\u00e1n el\u0151zetesen felsz\u00e1m\u00edtott \u00e1fa, amelynek ellen-\u00e9rt\u00e9k\u00e9t az ad\u00f3alany nem fizette ki. Ennek k\u00f6vetkezt\u00e9ben azok az ad\u00f3alanyok, akiknek ad\u00f3-bevall\u00e1s\u00e1ban rendszeresen negat\u00edv el\u0151jel\u0171 k\u00fcl\u00f6nb\u00f6zet szerepel, a k\u00f6vetkez\u0151 ad\u00f3-meg\u00e1llap\u00edt\u00e1si id\u0151szakra k\u00e9nytelenek \u00e1tvinni az el\u0151zetesen felsz\u00e1m\u00edtott \u00e1f\u00e1-b\u00f3l ad\u00f3d\u00f3 k\u00fcl\u00f6nb\u00f6zetet. Az Eur\u00f3pai Bizotts\u00e1g meg\u00e1llap\u00edt\u00e1sa szerint ez a rendszer s\u00e9rti az EU \u00c1fa Ir\u00e1nyelv\u00e9nek 183. cikk\u00e9t, amely szerint, amennyiben a levon\u00e1sok \u00f6sszege meghaladja az ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151-szakban fizetend\u0151 \u00e1fa \u00f6sszeg\u00e9t, a tag\u00e1llamok enged\u00e9lyezhetik a k\u00fcl\u00f6nb\u00f6zet k\u00f6vetkez\u0151 id\u0151szakra t\u00f6rt\u00e9n\u0151 \u00e1tvitel\u00e9t, vagy az \u00e1ltaluk meghat\u00e1rozott szab\u00e1lyok szerinti vissza-t\u00e9r\u00edt\u00e9s\u00e9t.<\/p>\n<p>Az Eur\u00f3pai Bizotts\u00e1g m\u00e1r tavaly \u0151sszel felsz\u00f3l\u00edtotta Magyarorsz\u00e1got, hogy az \u00e1fa-visszat\u00e9r\u00edt\u00e9s tekintet\u00e9ben tartsa tiszteletben az ad\u00f3-semlegess\u00e9g elv\u00e9t, Magyarorsz\u00e1g azonban ennek ellen\u00e9re nem int\u00e9zkedett kell\u0151 id\u0151ben a szab\u00e1lyoz\u00e1s m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l. Az Eur\u00f3pai Bizotts\u00e1g v\u00e9g\u00fcl \u2013 2010. m\u00e1rcius 18-i k\u00f6zlem\u00e9nye szerint \u2013 \u00fagy d\u00f6nt\u00f6tt, hogy az \u00fcgyet az Eur\u00f3pai B\u00edr\u00f3s\u00e1g el\u00e9 terjeszti.<\/p>\n<p>A sajt\u00f3ban megjelent h\u00edrek szerint a P\u00e9nz\u00fcgy-miniszt\u00e9rium \u00e1ll\u00e1spontja szerint a jelenlegi el-j\u00e1r\u00e1s jogszer\u0171, \u00e9s a szab\u00e1lyokon nem k\u00edv\u00e1nnak v\u00e1ltoztatni.<\/p>\n<p>A <em>Pannon G\u00e9p G\u00e9pcentrum Kft. kontra APEH \u00fcgyben <\/em>az Ad\u00f3hat\u00f3s\u00e1g arra hivatkozva kifog\u00e1solta meg az \u00e1fa levon\u00e1s\u00e1t, 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. Ezzel kapcsolatban megjegyezz\u00fck, hogy az Ad\u00f3hat\u00f3s\u00e1g kiadott m\u00e1r egy jog\u00e9rtelmez\u00e9st (ami term\u00e9szetesen nem k\u00f6t\u0151 erej\u0171), mely szerint a rosszul felt\u00fcntetett teljes\u00edt\u00e9si id\u0151pont miatt egy sz\u00e1mla m\u00e9g nem lesz formailag hib\u00e1s, teh\u00e1t ilyen esetben az \u00e1fa val\u00f3ban levonhat\u00f3, csak \u00e9ppen nem a sz\u00e1ml\u00e1n felt\u00fcntetett id\u0151pontban, hanem a val\u00f3s teljes\u00edt\u00e9si id\u0151pontra vonatkoz\u00f3 \u00e1fa-bevall\u00e1sban.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az Eur\u00f3pai Bizotts\u00e1g az Eur\u00f3pai B\u00edr\u00f3s\u00e1g el\u0151tt kifog\u00e1solja meg, hogy a magyar \u00e1fa-szab\u00e1lyok nem teszik lehet\u0151v\u00e9 a meg nem fizetett \u00e1fa visszaig\u00e9nyl\u00e9s\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-3647","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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