{"id":3666,"date":"2010-09-03T00:00:00","date_gmt":"2010-09-02T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/kapcsolt-vallalkozasi-viszony-2010-tol\/"},"modified":"2020-07-09T12:22:53","modified_gmt":"2020-07-09T10:22:53","slug":"kapcsolt-vallalkozasi-viszony-2010-tol","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/kapcsolt-vallalkozasi-viszony-2010-tol\/","title":{"rendered":"Kapcsolt v\u00e1llalkoz\u00e1si viszony 2010-t\u0151l"},"content":{"rendered":"<p><strong>Az Ad\u00f3hat\u00f3s\u00e1g <a href=\"http:\/\/apeh.hu\/adoinfo\/tarsasagi\/kapcsolt_vallalkozas.html\" target=\"_blank\" rel=\"noopener noreferrer\">r\u00e9szletes ir\u00e1nymutat\u00e1st tett k\u00f6zz\u00e9<\/a> a kapcsolt v\u00e1llalkoz\u00e1si viszony 2010-t\u0151l alkalmazand\u00f3 szab\u00e1lyainak \u00e9rtelmez\u00e9s\u00e9vel kapcsolatban.<\/strong><\/p>\n<p>2010. janu\u00e1r 1-j\u00e9t\u0151l kapcsolt v\u00e1llalkoz\u00e1snak min\u0151s\u00fclnek azon ad\u00f3z\u00f3k is, amelyekben k\u00f6zeli hozz\u00e1tartoz\u00f3k k\u00fcl\u00f6n-k\u00fcl\u00f6n t\u00f6bbs\u00e9gi befoly\u00e1ssal rendelkeznek. Az ugyanazon ad\u00f3z\u00f3ban r\u00e9szesed\u00e9ssel rendelkez\u0151 k\u00f6zeli hozz\u00e1tartoz\u00f3k szavazati jog\u00e1t tov\u00e1bbra is \u00f6ssze kell sz\u00e1m\u00edtani. (A Ptk. szerint k\u00f6zeli hozz\u00e1tartoz\u00f3k: a h\u00e1zast\u00e1rs, a bejegyzett \u00e9lett\u00e1rs, az egyenes\u00e1gbeli rokon, az \u00f6r\u00f6kbefogadott, a mostoha- \u00e9s neveltgyermek, az \u00f6r\u00f6kbefogad\u00f3-, a mostoha- \u00e9s a nevel\u0151sz\u00fcl\u0151, valamint a testv\u00e9r.)<\/p>\n<p>Teh\u00e1t k\u00e9t t\u00e1rsas\u00e1g kapcsolt v\u00e1llalkoz\u00e1si viszony\u00e1nak vizsg\u00e1lat\u00e1hoz el\u0151sz\u00f6r az egyik t\u00e1rsas\u00e1gban kell vizsg\u00e1lni, hogy valamely tagja rendelkezik-e benne t\u00f6bbs\u00e9gi befoly\u00e1ssal. Ennek sor\u00e1n a t\u00e1rsas\u00e1gban r\u00e9szesed\u00e9ssel b\u00edr\u00f3 k\u00f6zeli hozz\u00e1tartoz\u00f3k szavazati jog\u00e1t \u00f6ssze kell sz\u00e1m\u00edtani. Ezt k\u00f6vet\u0151en meg kell vizsg\u00e1lni, hogy ugyanezek a k\u00f6r\u00fclm\u00e9nyek a m\u00e1sik t\u00e1rsas\u00e1gban is fenn\u00e1llnak-e.<\/p>\n<p>Amennyiben mindk\u00e9t t\u00e1rsas\u00e1gban van t\u00f6bbs\u00e9gi tulajdonos, meg kell n\u00e9zni, hogy a t\u00f6bbs\u00e9gi tulajdonosok egym\u00e1snak k\u00f6zeli hozz\u00e1tartoz\u00f3i-e a Ptk. alapj\u00e1n. Amennyiben igen, akkor a k\u00e9t t\u00e1rsas\u00e1g egym\u00e1ssal kapcsolt v\u00e1llalkoz\u00e1s.<\/p>\n<p>A fentiek t\u00fckr\u00e9ben \u00e9rdemes lehet a kapcsolt v\u00e1llalkoz\u00e1si viszonyok fel\u00fclvizsg\u00e1lata, melyhez az ir\u00e1nymutat\u00e1s p\u00e9ld\u00e1kkal is seg\u00edts\u00e9get ny\u00fajt.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az Ad\u00f3hat\u00f3s\u00e1g r\u00e9szletes ir\u00e1nymutat\u00e1st tett k\u00f6zz\u00e9 a kapcsolt v\u00e1llalkoz\u00e1si viszony 2010-t\u0151l alkalmazand\u00f3 szab\u00e1lyainak \u00e9rtelmez\u00e9s\u00e9vel 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":["post-3666","post","type-post","status-publish","format-standard","category-hirek","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 v27.6 (Yoast SEO v27.6) - 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