{"id":4638,"date":"2020-11-06T08:58:40","date_gmt":"2020-11-06T07:58:40","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=4638"},"modified":"2020-11-06T12:31:33","modified_gmt":"2020-11-06T11:31:33","slug":"transzferar-kerdesben-dontott-a-kuria","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/transzferar-kerdesben-dontott-a-kuria\/","title":{"rendered":"Transzfer\u00e1r k\u00e9rd\u00e9sben d\u00f6nt\u00f6tt a K\u00faria"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Fontos \u00edt\u00e9let sz\u00fcletett a K\u00faria r\u00e9sz\u00e9r\u0151l <strong>az \u00fcgyleti nett\u00f3 nyeres\u00e9gen alapul\u00f3 transzfer\u00e1raz\u00e1si m\u00f3dszer (\u201eTNMM\u201d) <\/strong>alkalmaz\u00e1sa kapcs\u00e1n. A p\u00e9lda\u00e9rt\u00e9k\u0171 \u00fcgyben &#8211; t\u00f6bbek k\u00f6z\u00f6tt &#8211; a portf\u00f3li\u00f3szeml\u00e9let (vagyis mely esetekben van lehet\u0151s\u00e9g egyes term\u00e9k-, vagy szolg\u00e1ltat\u00e1s portf\u00f3li\u00f3kat \u00f6sszevontan elemezni transzfer\u00e1r szempontb\u00f3l) helyes alkalmaz\u00e1s\u00e1val, illetve a minimum-maximum tartom\u00e1ny alkalmazhat\u00f3s\u00e1g\u00e1val kapcsolatban foglalt \u00e1ll\u00e1st a legf\u0151bb b\u00edr\u00f3s\u00e1g.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az al\u00e1bbiakban a kulcsfontoss\u00e1g\u00fa d\u00f6nt\u00e9s f\u0151bb elemeit foglaltuk \u00f6ssze.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>H\u00e1tt\u00e9r<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A sz\u00f3ban forg\u00f3 ad\u00f3z\u00f3n\u00e1l az ad\u00f3hat\u00f3s\u00e1g ellen\u0151rz\u00e9st v\u00e9gzett a 2013-as \u00e9s 2014-es ad\u00f3\u00e9vek vonatkoz\u00e1s\u00e1ban. Az ad\u00f3z\u00f3 szem\u00e9lyaut\u00f3k \u00e9s kapcsol\u00f3d\u00f3 p\u00f3talkatr\u00e9szek gy\u00e1rt\u00e1s\u00e1val \u00e9s \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9vel foglalkozott a vizsg\u00e1lt id\u0151szakokban, term\u00e9keit pedig egyar\u00e1nt \u00e9rt\u00e9kes\u00edtette kapcsolt v\u00e1llalkoz\u00e1soknak \u00e9s f\u00fcggetlen feleknek. 2013-ban a teljes \u00e9rt\u00e9kes\u00edt\u00e9se 48%-\u00e1t, m\u00edg 2014-ben 59%-\u00e1t tette ki a kapcsolt v\u00e1llalkoz\u00e1sok r\u00e9sz\u00e9re t\u00f6rt\u00e9n\u0151 \u00e9rt\u00e9kes\u00edt\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A vizsg\u00e1lt id\u0151szakokra vonatkoz\u00f3an \u00f6ssze\u00e1ll\u00edtott transzfer\u00e1r nyilv\u00e1ntart\u00e1sok szerint az ad\u00f3z\u00f3:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>a TNMM m\u00f3dszerrel hat\u00e1rozta meg a m\u0171k\u00f6d\u00e9si \u00e1rr\u00e9s szok\u00e1sos piaci \u00e1rtartom\u00e1ny\u00e1t;<\/li><li>adatb\u00e1zis-kutat\u00e1st v\u00e9gzett a Bureau van Dijk Amadeus adatb\u00e1zis\u00e1ban 2013-ra vonatkoz\u00f3an;<\/li><li>a m\u0171k\u00f6d\u00e9si \u00e1rr\u00e9s szok\u00e1sos piaci \u00e1rtartom\u00e1ny\u00e1t a 2,13% &#8211; 9,78% k\u00f6z\u00f6tti interkvartilis tartom\u00e1nyk\u00e9nt hat\u00e1rozta meg 2013-ban;<\/li><li>2014-re az adatb\u00e1zis-kutat\u00e1s\u00e1t nem friss\u00edtette, a rendelkez\u00e9sre \u00e1ll\u00f3 2013-as adatok alapj\u00e1n a minimum-maximum tartom\u00e1nyt tekintette szok\u00e1sos piaci \u00e1rtartom\u00e1nynak tekintettel arra, hogy a t\u00e1rgy\u00e9vi m\u0171k\u00f6d\u00e9si \u00e1rr\u00e9se az interkvartilis tartom\u00e1ny alatt, de a minimum-maximum tartom\u00e1nyon bel\u00fcl helyezkedett el;<\/li><li>az adott \u00e9vi m\u0171k\u00f6d\u00e9si \u00e1rr\u00e9se sz\u00e1m\u00edt\u00e1sakor a kapcsolt \u00e9s nem kapcsolt \u00fcgyleteket nem k\u00fcl\u00f6n\u00edtette el, az \u00f6sszv\u00e1llalati szinten kalkul\u00e1lt m\u0171k\u00f6d\u00e9si \u00e1rr\u00e9se 2013-ra 2,22%, 2014-re 1,52% volt;<\/li><li>arra a konkl\u00fazi\u00f3ra jutott, hogy m\u0171k\u00f6d\u00e9si \u00e1rr\u00e9se mindk\u00e9t vizsg\u00e1lt ad\u00f3\u00e9vben a szok\u00e1sos piaci \u00e1rr\u00e9startom\u00e1nyba esett, ez\u00e9rt a kapcsolt v\u00e1llalkoz\u00e1soknak \u00e9rt\u00e9kes\u00edtett term\u00e9kek vonatkoz\u00e1s\u00e1ban a transzfer\u00e1rak megfeleltek a szok\u00e1sos piaci \u00e1r elv\u00e9nek.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Az ad\u00f3hat\u00f3s\u00e1g meg\u00e1llap\u00edt\u00e1sai<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Az ad\u00f3hat\u00f3s\u00e1g nem tett kifog\u00e1st az alkalmazott m\u00f3dszer (TNMM) \u00e9s a k\u00e9t term\u00e9kcsoport (szem\u00e9lyaut\u00f3k \u00e9s p\u00f3talkatr\u00e9szek) \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9nek \u00f6sszevont kezel\u00e9s\u00e9vel \u00f6sszef\u00fcgg\u00e9sben.<\/li><li>Meg\u00e1llap\u00edt\u00e1st tett azonban arra vonatkoz\u00f3an, hogy az ad\u00f3z\u00f3 az \u00f6sszv\u00e1llalati m\u0171k\u00f6d\u00e9si \u00e1rr\u00e9se vonatkoz\u00e1s\u00e1ban vizsg\u00e1lta a term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9sek sor\u00e1n alkalmazott transzfer\u00e1rak szok\u00e1sos piaci jelleg\u00e9t. Az ad\u00f3hat\u00f3s\u00e1g meg\u00e1llap\u00edt\u00e1sa szerint az ad\u00f3z\u00f3 a kapcsolt felekkel bonyol\u00edtott \u00fcgyletein mindk\u00e9t vizsg\u00e1lt ad\u00f3\u00e9vben vesztes\u00e9get realiz\u00e1lt.<\/li><li>Az ad\u00f3hat\u00f3s\u00e1g emellett meg\u00e1llap\u00edtotta, hogy mindk\u00e9t ad\u00f3\u00e9v vonatkoz\u00e1s\u00e1ban az als\u00f3 kvartilist (2,1%) kellett volna a szok\u00e1sos piaci \u00e1rtartom\u00e1ny als\u00f3 \u00e9rt\u00e9k\u00e9nek tekintenie az ad\u00f3z\u00f3nak.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A K\u00faria meg\u00e1llap\u00edt\u00e1sai<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>A K\u00faria helybenhagyta az ad\u00f3hat\u00f3s\u00e1g azon meg\u00e1llap\u00edt\u00e1s\u00e1t, hogy az ad\u00f3z\u00f3nak a m\u0171k\u00f6d\u00e9si \u00e1rr\u00e9st nem v\u00e1llalatszinten, a teljes \u00fczemi eredm\u00e9ny\u00e9re vonatkoz\u00f3an kellett volna meghat\u00e1roznia, hanem k\u00fcl\u00f6n-k\u00fcl\u00f6n a kapcsolt v\u00e1llalkoz\u00e1sok \u00e9s a f\u00fcggetlen felek fel\u00e9 t\u00f6rt\u00e9n\u0151 \u00e9rt\u00e9kes\u00edt\u00e9sek tekintet\u00e9ben.<\/li><li>A K\u00faria egy\u00e9bir\u00e1nt egyet\u00e9rtett azzal, hogy a 2014. \u00e9vi ad\u00f3k\u00f6telezetts\u00e9g meghat\u00e1roz\u00e1sakor a minimum-maximum \u00e1rtartom\u00e1ny tekinthet\u0151 szok\u00e1sos piaci \u00e1rtartom\u00e1nynak (az interkvartilis tartom\u00e1ny k\u00f6telez\u0151 alkalmaz\u00e1s\u00e1t m\u00e1r az els\u0151fok\u00fa b\u00edr\u00f3s\u00e1g is elvetette), az els\u0151fok\u00fa b\u00edr\u00f3s\u00e1g \u00edt\u00e9let\u00e9nek erre vonatkoz\u00f3 r\u00e9sz\u00e9t a K\u00faria teh\u00e1t nem \u00e9rintette.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Andersen v\u00e9lem\u00e9ny<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><em>Tapasztalataink szerint az ad\u00f3z\u00f3k gyakran v\u00e1lasztott\u00e1k a TNMM m\u00f3dszert egyfajta v\u00e9gs\u0151 megold\u00e1sk\u00e9nt, gyakran egyszer\u0171s\u00edt\u00e9s \u00e9s \/ vagy k\u00f6lts\u00e9gcs\u00f6kkent\u00e9s c\u00e9lj\u00e1b\u00f3l, olyan estekben, amikor tev\u00e9kenys\u00e9g\u00fck vagy t\u00fal komplex volt (az egyes funkci\u00f3k, term\u00e9kek, szolg\u00e1ltat\u00e1sok szerinti elemz\u00e9s ar\u00e1nytalanul magas k\u00f6lts\u00e9ggel j\u00e1rt volna) vagy nem rendelkeztek \u00f6sszehasonl\u00edthat\u00f3 adatokkal az egy\u00e9b transzfer\u00e1raz\u00e1si m\u00f3dszerek alkalmaz\u00e1s\u00e1hoz.<\/em><\/li><li><em>A K\u00faria d\u00f6nt\u00e9s\u00e9nek t\u00fckr\u00e9ben javasolt lehet a t\u00e1rsas\u00e1goknak -\u00e1tgondolniuk, hogy mely esetekben alkalmazhat\u00f3 \u00f6sszv\u00e1llalati szint\u0171 eredm\u00e9ny al\u00e1t\u00e1maszt\u00e1s\u00e1ra a TNMM m\u00f3dszer, vagy mikor sz\u00fcks\u00e9ges a kapcsolt \u00e9s f\u00fcggetlen felekkel lebonyol\u00edtott \u00fcgyletek eredm\u00e9nyess\u00e9g\u00e9t elk\u00fcl\u00f6n\u00edteni. Ezt ak\u00e1r nemcsak a j\u00f6v\u0151re n\u00e9zve, hanem az ad\u00f3ellen\u0151rz\u00e9ssel le nem z\u00e1rt ad\u00f3\u00e9veik tekintet\u00e9ben is \u00e9rdemes fel\u00fclvizsg\u00e1lniuk.<\/em><\/li><li><em>Az ad\u00f3hat\u00f3s\u00e1gi d\u00f6nt\u00e9s alapj\u00e1n \u00fagy l\u00e1tjuk, hogy &#8211; a kor\u00e1bbi ellen\u0151rz\u00e9si gyakorlattal szemben &#8211; a hat\u00f3s\u00e1g imm\u00e1r elfogad\u00f3bb olyan tev\u00e9kenys\u00e9gt\u00edpusok \u00f6sszevontan t\u00f6rt\u00e9n\u0151 kezel\u00e9se \u00e9s elemz\u00e9se kapcs\u00e1n, amelyek t\u00e1rgya egy teljes term\u00e9k-, vagy szolg\u00e1ltat\u00e1s portf\u00f3li\u00f3.<\/em><\/li><li><em>Az ad\u00f3z\u00f3knak m\u00e1r a kontroling rendszer\u00fck szintj\u00e9n \u00e9rdemes lehet\u0151s\u00e9get biztos\u00edtani arra, hogy egyszer\u0171en meg\u00e1llap\u00edthat\u00f3ak legyenek a kapcsolt \u00e9s f\u00fcggetlen felekkel t\u00f6rt\u00e9n\u0151 tranzakci\u00f3khoz kapcsol\u00f3d\u00f3 eredm\u00e9nyhat\u00e1sok. Amennyiben az jelenleg nem teszi lehet\u0151v\u00e9 a k\u00fcl\u00f6n\u00e1ll\u00f3 megt\u00e9r\u00fcl\u00e9sek kimutat\u00e1s\u00e1t, a TNMM m\u00f3dszer helyett sz\u00fcks\u00e9ges lehet m\u00e1s m\u00f3dszert alkalmazni a transzfer\u00e1relemz\u00e9sek sor\u00e1n.<\/em><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>A r\u00e9szletes \u00edt\u00e9let megtal\u00e1lhat\u00f3 az al\u00e1bbi <a href=\"https:\/\/eakta.birosag.hu\/anonimizalt-hatarozatok\" target=\"_blank\" rel=\"noreferrer noopener\"><span style=\"color:#ab0e1e\" class=\"has-inline-color\">linken<\/span><\/a>, a Kfv.I.35.618\/2019\/11. \u00fcgysz\u00e1m alatt.<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fontos \u00edt\u00e9let sz\u00fcletett a K\u00faria r\u00e9sz\u00e9r\u0151l az \u00fcgyleti nett\u00f3 nyeres\u00e9gen alapul\u00f3 m\u00f3dszer (\u201eTNMM\u201d) transzfer\u00e1raz\u00e1si m\u00f3dszer alkalmaz\u00e1sa kapcs\u00e1n.<\/p>\n","protected":false},"author":103,"featured_media":4648,"comment_status":"open","ping_status":"open","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":[41],"class_list":["post-4638","post","type-post","status-publish","format-standard","has-post-thumbnail","category-hirek","tag-slider-2","entry"],"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2020\/11\/kuria-dontes-tp-v3.jpg","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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