{"id":6939,"date":"2022-09-02T11:08:31","date_gmt":"2022-09-02T09:08:31","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=6939"},"modified":"2025-08-01T14:03:26","modified_gmt":"2025-08-01T12:03:26","slug":"a-luxemburgi-evkozi-osztalek-magyarorszagon-osztalekelolegnek-minosul","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/a-luxemburgi-evkozi-osztalek-magyarorszagon-osztalekelolegnek-minosul\/","title":{"rendered":"A luxemburgi \u00e9vk\u00f6zi osztal\u00e9k Magyarorsz\u00e1gon osztal\u00e9kel\u0151legnek min\u0151s\u00fcl"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>A K\u00faria nemr\u00e9g k\u00f6zz\u00e9tett \u00edt\u00e9let\u00e9ben egy hat\u00e1ron \u00e1tny\u00fal\u00f3 kifizet\u00e9s vonatkoz\u00e1s\u00e1ban \u00e1llap\u00edtott meg jelent\u0151s t\u00e1rsas\u00e1giad\u00f3fizet\u00e9si-k\u00f6telezetts\u00e9get.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A luxemburgi jog lehet\u0151s\u00e9get biztos\u00edt \u00e9vk\u00f6zi osztal\u00e9k kifizet\u00e9s\u00e9re, amellyel egy magyar t\u00e1rsas\u00e1g kinti le\u00e1nyv\u00e1llalata \u00e9lt is. A k\u00fclf\u00f6ldi t\u00e1rsas\u00e1g l\u00e9tes\u00edt\u0151 okirata szerint az \u00e9vk\u00f6zi \u00e9s az \u00e9ves osztal\u00e9k fizet\u00e9s\u00e9re elt\u00e9r\u0151 szab\u00e1lyok vonatkoztak: \u00edgy p\u00e9ld\u00e1ul, az \u00e9vk\u00f6zi osztal\u00e9kr\u00f3l az igazgat\u00f3s\u00e1g d\u00f6nt (nem a r\u00e9szv\u00e9nyesek), valamint, visszafizet\u00e9si k\u00f6telezetts\u00e9g terheli a r\u00e9szv\u00e9nyeseket, ha a kifizetett \u00e9vk\u00f6zi osztal\u00e9k meghaladja az \u00e9ves nyeres\u00e9get. Az osztal\u00e9kbev\u00e9tel a magyar t\u00e1rsas\u00e1gi ad\u00f3 szab\u00e1lyai szerint t\u00e1rsas\u00e1gi ad\u00f3alapot cs\u00f6kkent az eur\u00f3pai uni\u00f3s norm\u00e1knak megfelel\u0151en. \u00cdgy a magyar t\u00e1rsas\u00e1g cs\u00f6kkentette t\u00e1rsas\u00e1gi ad\u00f3alapj\u00e1t a luxemburgi le\u00e1nyv\u00e1llalatt\u00f3l kapott \u00e9vk\u00f6zi osztal\u00e9k \u00f6sszeg\u00e9vel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A magyar ad\u00f3hat\u00f3s\u00e1g ellen\u0151rz\u00e9se sor\u00e1n ugyanakkor arra jutott, hogy az \u00e9vk\u00f6zi osztal\u00e9k osztal\u00e9kel\u0151legnek min\u0151s\u00fcl, \u00edgy alaptalan volt az ad\u00f3alap cs\u00f6kkent\u00e9se. Az osztal\u00e9kel\u0151leget a sz\u00e1mviteli t\u00f6rv\u00e9ny szerint a magyar t\u00e1rsas\u00e1gn\u00e1l k\u00f6telezetts\u00e9gk\u00e9nt kellett volna kimutatni, tekintettel arra, hogy sz\u00fcks\u00e9ges lehet a besz\u00e1mol\u00f3 elfogad\u00e1sakor az eredm\u00e9ny f\u00fcggv\u00e9ny\u00e9ben annak (vagy egy r\u00e9sz\u00e9nek) visszafizet\u00e9se.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A kifizet\u00e9s sz\u00e1mviteli kateg\u00f3ri\u00e1j\u00e1nak \u00e1tmin\u0151s\u00edt\u00e9se \u00f6nmag\u00e1ban nem okozott volna ad\u00f3hi\u00e1nyt, ugyanis az osztal\u00e9k\/osztal\u00e9kel\u0151leg t\u00e1rsas\u00e1gi ad\u00f3 szempontb\u00f3l semleges. Jelen esetben az \u00e9vk\u00f6zi osztal\u00e9k realiz\u00e1l\u00e1s\u00e1t k\u00f6vet\u0151en a magyar t\u00e1rsas\u00e1g \u00e9rt\u00e9kes\u00edtette le\u00e1nyv\u00e1llalat\u00e1t egy kapcsolt v\u00e1llalkoz\u00e1s\u00e1nak, m\u00e9g miel\u0151tt annak \u00e9ves besz\u00e1mol\u00f3j\u00e1t elfogadhatta volna, s \u00edgy m\u00e9g miel\u0151tt az osztal\u00e9k kifizet\u00e9se v\u00e9glegesnek lett volna tekinthet\u0151. A le\u00e1nyv\u00e1llalat r\u00e9szv\u00e9ny\u00e9nek v\u00e9tel\u00e1r\u00e1t az \u00e9vk\u00f6zi osztal\u00e9kkal cs\u00f6kkentett \u00e9rt\u00e9ken hat\u00e1rozt\u00e1k meg, amelynek k\u00f6vetkezt\u00e9ben a magyar t\u00e1rsas\u00e1g jelent\u0151s vesztes\u00e9ggel tudta azt \u00e9rt\u00e9kes\u00edteni. Ez a vesztes\u00e9g (amely a r\u00e9szesed\u00e9s v\u00e9tel\u00e1ra \u00e9s a k\u00f6nyv szerinti \u00e9rt\u00e9k k\u00fcl\u00f6nb\u00f6zet\u00e9b\u0151l fakadt) \u00e1rfolyamvesztes\u00e9gk\u00e9nt cs\u00f6kkentette a t\u00e1rsas\u00e1g eredm\u00e9ny\u00e9t, \u00edgy az ut\u00e1n a t\u00e1rsas\u00e1g nem fizetett t\u00e1rsas\u00e1gi ad\u00f3t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A magyar ad\u00f3hat\u00f3s\u00e1g \u00e1ll\u00e1spontja szerint mivel az \u00e9vk\u00f6zi osztal\u00e9k val\u00f3j\u00e1ban osztal\u00e9kel\u0151legnek min\u0151s\u00fcl a magyar szab\u00e1lyok szerint, a r\u00e9szv\u00e9nyekhez kapcsol\u00f3dik egy \u00e9rt\u00e9kes jog, amelyhez nem allok\u00e1ltak a felek \u00e9rt\u00e9ket. Az osztal\u00e9kel\u0151legnek ugyanis a le\u00e1nyv\u00e1llalat k\u00f6nyveiben k\u00f6vetel\u00e9sk\u00e9nt kellett volna megjelennie, a le\u00e1nyv\u00e1llalat r\u00e9szesed\u00e9s\u00e9nek \u00e9rt\u00e9ke egy nagy \u00e9rt\u00e9k\u0171 k\u00f6vetel\u00e9ssel magasabbnak kellett volna lennie. \u00cdgy a meg\u00e1llap\u00edt\u00e1s szerint az \u00fcgyleten a magyar t\u00e1rsas\u00e1gnak \u00e1rfolyamnyeres\u00e9get kellett volna realiz\u00e1lnia \u00e1rfolyamvesztes\u00e9g helyett. Az ad\u00f3hat\u00f3s\u00e1g erre hivatkozva <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/adohiany\/\">ad\u00f3hi\u00e1nyt<\/a> \u00e1llap\u00edtott meg a t\u00e1rsas\u00e1gn\u00e1l, ez pedig ad\u00f3b\u00edrs\u00e1ghoz \u00e9s k\u00e9sedelmi p\u00f3tl\u00e9k kiszab\u00e1s\u00e1hoz vezetett.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A K\u00faria ezeket a meg\u00e1llap\u00edt\u00e1sokat helyben is hagyta. Az \u00edt\u00e9let szerint az\u00e9rt nem kell alkalmazni az eur\u00f3pai uni\u00f3s \u00fan. Anya-Le\u00e1nyv\u00e1llalati ir\u00e1nyelvben foglalt osztal\u00e9kot megillet\u0151 mentes\u00edt\u00e9st, mert Magyarorsz\u00e1gon a sz\u00e1mviteli t\u00f6rv\u00e9ny rendelkez\u00e9sei szerint ez a kifizet\u00e9s osztal\u00e9kel\u0151legnek min\u0151s\u00fcl. \u00cdgy egy alapvet\u0151en hat\u00e1ron \u00e1tny\u00fal\u00f3 \u00fcgylet eset\u00e9ben is figyelmen k\u00edv\u00fcl lehet hagyni az uni\u00f3s ir\u00e1nyelv, az ad\u00f3egyezm\u00e9ny \u00e9s a m\u00e1sik tag\u00e1llam jog\u00e1nak min\u0151s\u00edt\u00e9s\u00e9t is.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Az \u00edt\u00e9let f\u00e9ny\u00e9ben indokolt minden esetben megvizsg\u00e1lni a k\u00f6z\u00f6ss\u00e9gen bel\u00fcli kifizet\u00e9seket olyan szemmel, hogy azok a magyar t\u00e1rsas\u00e1gi jog, illetve a sz\u00e1mviteli szab\u00e1lyok szerint min\u0151s\u00fclhetnek-e osztal\u00e9kel\u0151legnek. A magyar gyakorlat ugyanis azt az elvet l\u00e1tszik k\u00f6vetni, hogy a kifizet\u00e9s ad\u00f3kezel\u00e9se eld\u00f6nthet\u0151 az uni\u00f3s jog \u00e9s a k\u00e9t orsz\u00e1g k\u00f6z\u00f6tti ad\u00f3egyezm\u00e9ny figyelembev\u00e9tele n\u00e9lk\u00fcl is.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00f6nt\u00f6tt a K\u00faria egy hat\u00e1ron \u00e1tny\u00fal\u00f3 kifizet\u00e9s vonatkoz\u00e1s\u00e1ban.<\/p>\n","protected":false},"author":103,"featured_media":6943,"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-6939","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\/09\/dontott-a-kuria.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) - 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