{"id":6430,"date":"2022-03-22T15:38:22","date_gmt":"2022-03-22T14:38:22","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=6430"},"modified":"2024-10-28T20:11:36","modified_gmt":"2024-10-28T19:11:36","slug":"globalis-minimumado-egy-evvel-elhalasztva","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/globalis-minimumado-egy-evvel-elhalasztva\/","title":{"rendered":"Glob\u00e1lis minimumad\u00f3: egy \u00e9vvel elhalasztva! \u00a0"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Az Eur\u00f3pai Bizotts\u00e1g ir\u00e1nyelv javaslat\u00e1nak m\u00e1rcius 12-\u00e9n k\u00f6zz\u00e9tett <a href=\"https:\/\/data.consilium.europa.eu\/doc\/document\/ST-6975-2022-INIT\/en\/pdf\" target=\"_blank\" rel=\"noreferrer noopener\">v\u00e1ltozata<\/a> szerint elhalasztott\u00e1k a glob\u00e1lis minimumad\u00f3 bevezet\u00e9s\u00e9t. A szab\u00e1lyok megjelen\u00e9sekor igen ambici\u00f3zusnak, s\u0151t m\u00e1r-m\u00e1r lehetetlennek t\u0171nt a 2022. december 31-i implement\u00e1ci\u00f3s hat\u00e1rid\u0151 betart\u00e1sa. Val\u00f3sz\u00edn\u0171leg r\u00e9szben az ukr\u00e1n-orosz konfliktusnak \u00e9s az ezzel kapcsolatos politikai priorit\u00e1sok \u00e1trendez\u0151d\u00e9s\u00e9nek is k\u00f6sz\u00f6nhet\u0151, hogy a Bizotts\u00e1g is elengedte az eredeti menetrendet \u00e9s 2023. december 31-re tolta ki a szab\u00e1lyok tag\u00e1llami jogrendszerbe t\u00f6rt\u00e9n\u0151 \u00e1t\u00fcltet\u00e9s\u00e9nek hat\u00e1ridej\u00e9t. \u00cdgy jelen \u00e1llapot szerint a glob\u00e1lis minimumad\u00f3 szab\u00e1lyai EU-szerte 2024. janu\u00e1r 1-jei hat\u00e1llyal l\u00e9pn\u00e9nek \u00e9rv\u00e9nybe.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ugyanakkor nem csak ez a jelent\u0151s fejlem\u00e9ny t\u00f6rt\u00e9nt az elm\u00falt napokban, a modellszab\u00e1lyok \u00e9rtelmez\u00e9se megk\u00f6nny\u00edt\u00e9s\u00e9nek c\u00e9lj\u00e1b\u00f3l ugyanis megjelent az OECD Komment\u00e1rja, valamint P\u00e9ldat\u00e1ra.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mivel az Eur\u00f3pai Bizotts\u00e1g kor\u00e1bbi ir\u00e1nyelv-tervezete sz\u00e1mos ponton jog\u00e9rtelmez\u00e9si probl\u00e9m\u00e1kat vetett <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/uj-fazisba-lepett-a-globalis-minimumado-bevezetese\/\" target=\"_blank\" rel=\"noreferrer noopener\">fel<\/a>, a Komment\u00e1r seg\u00edts\u00e9g\u00e9vel k\u00f6zelebb ker\u00fclt\u00fcnk n\u00e9h\u00e1ny ad\u00f3z\u00e1si szempontb\u00f3l \u00e9get\u0151 k\u00e9rd\u00e9s megv\u00e1laszol\u00e1s\u00e1hoz.<\/p>\n\n\n\n<h5 class=\"wp-block-heading has-text-color\" id=\"h-a-beszamithato-adok-kore\" style=\"color:#ab0e1e\"><strong><u>A besz\u00e1m\u00edthat\u00f3 ad\u00f3k k\u00f6re<\/u><\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Magyarorsz\u00e1gon m\u00e1r csak az\u00e9rt is fokozott figyelem k\u00eds\u00e9ri a fejlem\u00e9nyeket, mert haz\u00e1nkban a t\u00e1rsas\u00e1gi ad\u00f3 mellett sz\u00e1mos egy\u00e9b szektor\u00e1lis k\u00fcl\u00f6nad\u00f3 \u00e9s m\u00e1s ad\u00f3nem l\u00e9tezik, amelyek besz\u00e1m\u00edthat\u00f3s\u00e1ga vagy \u00e9ppen be nem sz\u00e1m\u00edthat\u00f3s\u00e1ga komolyan befoly\u00e1solja a k\u00e9rd\u00e9s nagys\u00e1grendj\u00e9t. \u00a0Az eddig rendelkez\u00e9sre \u00e1ll\u00f3 tervezetek alapj\u00e1n ugyanis sem a helyi ipar\u0171z\u00e9si id\u0151, sem a legt\u00f6bb szektor\u00e1lis k\u00fcl\u00f6nad\u00f3 meg\u00edt\u00e9l\u00e9se nem volt egy\u00e9rtelm\u0171.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A most k\u00f6zreadott Komment\u00e1r meger\u0151s\u00edti, hogy besz\u00e1m\u00edthat\u00f3 valamennyi j\u00f6vedelemre vagy nyeres\u00e9gre kivetett ad\u00f3, valamint egyes specifikus tev\u00e9kenys\u00e9get vagy \u00e1gazatot terhel\u0151 ad\u00f3 is, felt\u00e9ve, hogy azok a nett\u00f3 nyeres\u00e9get terhelik. Magyarorsz\u00e1gon ennek a t\u00e1rsas\u00e1gi ad\u00f3 \u00e9s az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3ja (\u201eRobin-Hood ad\u00f3\u201d) egy\u00e9rtelm\u0171en megfelel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pozit\u00edv fejlem\u00e9ny tov\u00e1bb\u00e1, hogy a Komment\u00e1r szerint egyes bev\u00e9telalap\u00fa ad\u00f3k is besz\u00e1m\u00edthat\u00f3k az effekt\u00edv ad\u00f3m\u00e9rt\u00e9k meghat\u00e1roz\u00e1sa sor\u00e1n, felt\u00e9ve, hogy az ad\u00f3 alapj\u00e1t a bev\u00e9tel felmer\u00fcl\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 k\u00f6lts\u00e9gekkel lehet cs\u00f6kkenteni (legyen az b\u00e1rmilyen sz\u0171k vagy sz\u00e9les k\u00f6r).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00e1r az EU-direkt\u00edva kev\u00e9sb\u00e9 t\u0171nt megenged\u0151nek a besz\u00e1m\u00edthat\u00f3 ad\u00f3k k\u00f6r\u00e9nek meghat\u00e1roz\u00e1sakor, a Komment\u00e1r alapj\u00e1n nagyobb a val\u00f3sz\u00edn\u0171s\u00e9ge annak, hogy a helyi ipar\u0171z\u00e9si ad\u00f3 \u00e9s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k is besz\u00e1m\u00edthat\u00f3nak min\u0151s\u00fcl az effekt\u00edv ad\u00f3kulcs meghat\u00e1roz\u00e1s\u00e1n\u00e1l.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Komment\u00e1r fenti \u00e9rtelmez\u00e9se alapj\u00e1n azonban sajnos az \u00f6sszes t\u00f6bbi \u00e1gazati k\u00fcl\u00f6nad\u00f3 &#8211; hitelint\u00e9zeti k\u00fcl\u00f6nad\u00f3, j\u00e1t\u00e9kad\u00f3, kiskereskedelmi ad\u00f3 stb. &#8211; nem min\u0151s\u00fcl majd besz\u00e1m\u00edthat\u00f3nak.<\/p>\n\n\n\n<h5 class=\"wp-block-heading has-text-color\" id=\"h-fejlesztesi-adokedvezmeny\" style=\"color:#ab0e1e\"><strong><u>Fejleszt\u00e9si ad\u00f3kedvezm\u00e9ny<\/u><\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">A <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/globalis-minimumado\/\">glob\u00e1lis minimumad\u00f3 bevezet\u00e9se<\/a> k\u00f6r\u00fcli m\u00e1sik nagy bizonytalans\u00e1g az ad\u00f3kedvezm\u00e9nyekkel kapcsolatosan mer\u00fclt fel. Nevezetesen nem egy\u00e9rtelm\u0171, hogy az effekt\u00edv ad\u00f3kulcs lecs\u00f6kken-e p\u00e9ld\u00e1ul az energiahat\u00e9konys\u00e1gi vagy a fejleszt\u00e9si ad\u00f3kedvezm\u00e9ny ig\u00e9nybev\u00e9tele eset\u00e9n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A modellszab\u00e1lyok \u00e9rtelm\u00e9ben az effekt\u00edv ad\u00f3kulcsot nem cs\u00f6kkenti az \u00fan. Visszat\u00e9r\u00edtend\u0151 Ad\u00f3kedvezm\u00e9ny ig\u00e9nybev\u00e9tele. A fogalom elnevez\u00e9se kiss\u00e9 megt\u00e9veszt\u0151: a visszat\u00e9r\u00edtend\u0151 kifejez\u00e9s jelen esetben azt jelenti, hogy az az ad\u00f3z\u00f3 sz\u00e1m\u00e1ra t\u00e9nyleges p\u00e9nzvisszat\u00e9r\u00edt\u00e9ssel j\u00e1rhat egy legfeljebb 4 \u00e9ves id\u0151t\u00e1von bel\u00fcl, azaz az ig\u00e9nybev\u00e9telnek nem szab hat\u00e1rt a fizetend\u0151 t\u00e1rsas\u00e1gi ad\u00f3 m\u00e9rt\u00e9ke (\u00edgy tulajdonk\u00e9ppen ink\u00e1bb k\u00f6zvetlen \u00e1llami t\u00e1mogat\u00e1snak min\u0151s\u00fclnek).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c1ll\u00e1spontunk szerint a Komment\u00e1rb\u00f3l nem olvashat\u00f3 ki olyan \u00e9rtelmez\u00e9s, amely szerint a fejleszt\u00e9si ad\u00f3kedvezm\u00e9ny, az energiahat\u00e9konys\u00e1gi ad\u00f3kedvezm\u00e9ny vagy \u00e9ppen a kutat\u00e1s-fejleszt\u00e9si ad\u00f3kedvezm\u00e9ny a jelen form\u00e1j\u00e1ban Visszat\u00e9r\u00edtend\u0151 Ad\u00f3kedvezm\u00e9nynek min\u0151s\u00fclne. \u00cdgy ezen kedvezm\u00e9nyek ig\u00e9nybev\u00e9tele az effekt\u00edv ad\u00f3kulcsot cs\u00f6kkenten\u00e9, hacsak a jogalkot\u00f3 nem k\u00edv\u00e1n radik\u00e1lis v\u00e1ltoz\u00e1sokat bevezetni az ad\u00f3kedvezm\u00e9nyek rendszer\u00e9ben.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az Eur\u00f3pai Bizotts\u00e1g ir\u00e1nyelv javaslat\u00e1nak m\u00e1rcius 12-\u00e9n k\u00f6zz\u00e9tett v\u00e1ltozata szerint elhalasztott\u00e1k a glob\u00e1lis minimumad\u00f3 bevezet\u00e9s\u00e9t.<\/p>\n","protected":false},"author":103,"featured_media":6431,"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-6430","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\/2022\/03\/globalis-minimumado-elhalasztva.png","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) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Glob\u00e1lis minimumad\u00f3: egy \u00e9vvel elhalasztva! 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