{"id":5619,"date":"2021-08-09T14:56:50","date_gmt":"2021-08-09T12:56:50","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=5619"},"modified":"2021-08-09T14:56:51","modified_gmt":"2021-08-09T12:56:51","slug":"meghosszabbodik-a-forditott-adozas-a-felszamolas-alatt-allo-adoalanyok-eseteben","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/meghosszabbodik-a-forditott-adozas-a-felszamolas-alatt-allo-adoalanyok-eseteben\/","title":{"rendered":"Meghosszabbodik a ford\u00edtott ad\u00f3z\u00e1s a felsz\u00e1mol\u00e1s alatt \u00e1ll\u00f3 ad\u00f3alanyok eset\u00e9ben"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Magyarorsz\u00e1g 2017-ben k\u00e9relmezte a ford\u00edtott ad\u00f3z\u00e1s alkalmaz\u00e1s\u00e1nak kiterjeszt\u00e9s\u00e9t a felsz\u00e1mol\u00e1si vagy b\u00e1rmely m\u00e1s fizet\u00e9sk\u00e9ptelens\u00e9gi elj\u00e1r\u00e1s hat\u00e1lya alatt \u00e1ll\u00f3 ad\u00f3alanyok \u00e1ltal teljes\u00edtett egy\u00e9b term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9sekre \u00e9s szolg\u00e1ltat\u00e1sny\u00fajt\u00e1sokra. Az elt\u00e9r\u00e9st az Eur\u00f3pai Uni\u00f3 a Tan\u00e1cs (EU) 2018\/789 v\u00e9grehajt\u00e1si hat\u00e1rozata \u00fatj\u00e1n eredetileg 2021. december 31-ig enged\u00e9lyezte.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Magyarorsz\u00e1g a fenti felhatalmaz\u00e1s meghosszabb\u00edt\u00e1s\u00e1t k\u00e9rte, tekintettel arra, hogy a Covid-19 j\u00e1rv\u00e1ny gazdas\u00e1gi hat\u00e1sai a felsz\u00e1mol\u00e1sok sz\u00e1m\u00e1nak ugr\u00e1sszer\u0171 megn\u00f6veked\u00e9s\u00e9t vonhatj\u00e1k maguk ut\u00e1n a k\u00f6zelj\u00f6v\u0151ben, ami tov\u00e1bbra is sz\u00fcks\u00e9gess\u00e9 teszi a ford\u00edtott ad\u00f3z\u00e1s fenntart\u00e1s\u00e1t az \u00e9rintett \u00fcgyletek eset\u00e9ben. A ford\u00edtott ad\u00f3z\u00e1si mechanizmus alkalmaz\u00e1s\u00e1val a felsz\u00e1mol\u00e1s alatt \u00e1ll\u00f3 ad\u00f3alanyokat nem terheln\u00e9 \u00e1fa fizet\u00e9si k\u00f6telezetts\u00e9g, a vev\u0151k pedig nem ker\u00fcln\u00e9nek p\u00e9nz\u00fcgyileg h\u00e1tr\u00e1nyosabb helyzetbe, \u00e9s \u00edgy az \u00e1llami k\u00f6lts\u00e9gvet\u00e9st sem \u00e9rn\u00e9 bev\u00e9telkies\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az Eur\u00f3pai Bizotts\u00e1g javaslat\u00e1ra m\u00f3dos\u00edt\u00e1sra ker\u00fclt a Tan\u00e1cs (EU) 2018\/789 v\u00e9grehajt\u00e1si hat\u00e1rozata, melyben Magyarorsz\u00e1g felhatalmaz\u00e1st kapott a ford\u00edtott ad\u00f3z\u00e1s mechanizmus\u00e1nak alkalmaz\u00e1s\u00e1ra 2024. december 31-ig a felsz\u00e1mol\u00e1si vagy b\u00e1rmely m\u00e1s fizet\u00e9sk\u00e9ptelens\u00e9gi elj\u00e1r\u00e1s hat\u00e1lya alatt \u00e1ll\u00f3 ad\u00f3alanyok \u00e1ltal teljes\u00edtett t\u00e1rgyieszk\u00f6z-\u00e9rt\u00e9kes\u00edt\u00e9sek \u00e9s a szok\u00e1sos piaci \u00e1rat tekintve 100 000 Ft-ot meghalad\u00f3 \u00e9rt\u00e9k\u0171 term\u00e9kek \u00e9rt\u00e9kes\u00edt\u00e9se, illetve szolg\u00e1ltat\u00e1sok ny\u00fajt\u00e1sa vonatkoz\u00e1s\u00e1ban.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u00e1r az ezzel kapcsolatos uni\u00f3s enged\u00e9ly hamarosan lej\u00e1rna, az Eur\u00f3pai Bizotts\u00e1g t\u00e1mogatja az int\u00e9zked\u00e9s meghosszabb\u00edt\u00e1s\u00e1t.<\/p>\n","protected":false},"author":103,"featured_media":5620,"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-5619","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\/2021\/08\/forditott-adozas.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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