{"id":7910,"date":"2023-03-06T10:41:54","date_gmt":"2023-03-06T09:41:54","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=7910"},"modified":"2023-08-24T11:27:25","modified_gmt":"2023-08-24T09:27:25","slug":"ujabb-valtozasok-a-kulonadok-szabalyozasaban","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/ujabb-valtozasok-a-kulonadok-szabalyozasaban\/","title":{"rendered":"\u00dajabb v\u00e1ltoz\u00e1sok a k\u00fcl\u00f6nad\u00f3k szab\u00e1lyoz\u00e1s\u00e1ban"},"content":{"rendered":"\n<p><strong>A <\/strong><a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/a-gyogyszergyartokat-es-a-biztositasi-szektort-erinto-karacsonyi-kulonado-valtozasok\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>kor\u00e1bbi cikkeinkben<\/strong><\/a><strong> m\u00e1r t\u00f6bbsz\u00f6r \u00edrtunk a vesz\u00e9lyhelyzet alatt bevezetett k\u00fcl\u00f6nad\u00f3kr\u00f3l \u00e9s ezek v\u00e1ltoz\u00e1sair\u00f3l. Az extraprofit ad\u00f3kr\u00f3l sz\u00f3l\u00f3 korm\u00e1nyrendelet \u00fajabb, 2023. m\u00e1rcius 1-t\u0151l hat\u00e1lyos, a gy\u00f3gyszergy\u00e1rt\u00f3kat, a l\u00e9git\u00e1rsas\u00e1gokat, a Neta ad\u00f3alanyokat \u00e9s a kiskeresked\u0151ket \u00e9rint\u0151 <\/strong><a href=\"https:\/\/magyarkozlony.hu\/dokumentumok\/8214ea2b9955f3efe95a373dab0bab675e92a309\/megtekintes\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>m\u00f3dos\u00edt\u00e1sa<\/strong><\/a><strong>it az al\u00e1bbiakban r\u00e9szletezz\u00fck.<\/strong><\/p>\n\n\n\n<p><strong>V\u00e1ltozik a gy\u00f3gyszergy\u00e1rt\u00f3 v\u00e1llalatok k\u00fcl\u00f6nad\u00f3j\u00e1nak ad\u00f3alanyi k\u00f6re<\/strong><\/p>\n\n\n\n<p>A 62\/2023. (II.28.) Korm. rendelettel kihirdetett v\u00e1ltoz\u00e1sok a v\u00e1rakoz\u00e1soknak megfelel\u0151en lesz\u0171k\u00edtik az ad\u00f3fizet\u00e9sre k\u00f6telezettek k\u00f6r\u00e9t, m\u00e9gpedig a 2022. ad\u00f3\u00e9vre visszamen\u0151leg. Az \u00faj szab\u00e1lyok szerint a k\u00fcl\u00f6nad\u00f3 azokat a gy\u00f3gyszergy\u00e1rt\u00f3kat terheli, akik gy\u00f3gyszerk\u00e9sz\u00edtm\u00e9ny gy\u00e1rt\u00e1sa (TE\u00c1OR 2120) \u00e9s gy\u00f3gyszeralapanyag-gy\u00e1rt\u00e1s (TE\u00c1OR 2110) szak\u00e1gazat szerinti tev\u00e9kenys\u00e9get v\u00e9geznek \u00e9s az ezen tev\u00e9kenys\u00e9gekb\u0151l sz\u00e1rmaz\u00f3 \u00f6sszes\u00edtett nett\u00f3 \u00e1rbev\u00e9tel\u00fck az ad\u00f3\u00e9v els\u0151 napj\u00e1n rendelkez\u00e9sre \u00e1ll\u00f3 legutols\u00f3 \u00e9ves besz\u00e1mol\u00f3 alapj\u00e1n meghaladja a teljes nett\u00f3 \u00e1rbev\u00e9tel\u00fck 33,33 sz\u00e1zal\u00e9k\u00e1t.<\/p>\n\n\n\n<p>Az ad\u00f3t tov\u00e1bbra is a kor\u00e1bban kialak\u00edtott s\u00e1vos ad\u00f3m\u00e9rt\u00e9kek szerint kell meg\u00e1llap\u00edtani.<\/p>\n\n\n\n<p>A nett\u00f3 \u00e1rbev\u00e9telre vonatkoz\u00f3 sz\u00e1zal\u00e9kos szab\u00e1ly bevezet\u00e9s\u00e9vel egy\u00e9rtelm\u0171v\u00e9 v\u00e1lik, hogy a gy\u00f3gyszergy\u00e1rt\u00e1si tev\u00e9kenys\u00e9gb\u0151l a nett\u00f3 \u00e1rbev\u00e9tel\u00fck egyharmad\u00e1n\u00e1l kevesebb nett\u00f3 \u00e1rbev\u00e9telt realiz\u00e1l\u00f3 t\u00e1rsas\u00e1gok nem esnek a k\u00fcl\u00f6nad\u00f3 hat\u00e1lya al\u00e1. Az \u00faj szab\u00e1lyok sem rendelkeznek azonban arr\u00f3l, hogy amennyiben egy t\u00e1rsas\u00e1g k\u00fcl\u00f6nad\u00f3-k\u00f6telezett\u00e9 v\u00e1lik, akkor csak a fenti TE\u00c1OR tev\u00e9kenys\u00e9gekhez rendelhet\u0151 nett\u00f3 \u00e1rbev\u00e9tel ut\u00e1n lenne ad\u00f3k\u00f6teles, \u00edgy a rendelet jelenleg hat\u00e1lyos sz\u00f6vege alapj\u00e1n a k\u00fcl\u00f6nad\u00f3 k\u00f6telezetts\u00e9g a teljes \u00e1rbev\u00e9tel ut\u00e1n fenn\u00e1ll.<\/p>\n\n\n\n<p><strong>Visszamen\u0151legesen v\u00e1ltozik a l\u00e9git\u00e1rsas\u00e1gok hozz\u00e1j\u00e1rul\u00e1s\u00e1nak m\u00e9rt\u00e9ke<\/strong><\/p>\n\n\n\n<p>A l\u00e9git\u00e1rsas\u00e1gokat terhel\u0151 k\u00fcl\u00f6nad\u00f3 m\u00e9rt\u00e9ke 2023. janu\u00e1r 1-t\u0151l egyszer m\u00e1r v\u00e1ltozott, azonban az ad\u00f3m\u00e9rt\u00e9keket 2023. m\u00e1rcius 1-j\u00e9vel most \u00fajra \u00e1tszabt\u00e1k, m\u00e9gpedig 2023. janu\u00e1r 1-j\u00e9re visszamen\u0151legesen.<\/p>\n\n\n\n<p>A l\u00e9git\u00e1rsas\u00e1gok k\u00fcl\u00f6nad\u00f3j\u00e1t tov\u00e1bbra is az utas v\u00e9gs\u0151 \u00fati c\u00e9lj\u00e1nak \u00e9s a kibocs\u00e1t\u00e1si \u00e9rt\u00e9keknek a figyelembev\u00e9tel\u00e9vel kell meghat\u00e1rozni, azonban a r\u00e1t\u00e1k az egy \u00fcl\u00e9sre jut\u00f3 alacsonyabb kibocs\u00e1t\u00e1si \u00e9rt\u00e9kek eset\u00e9ben cs\u00f6kkennek, m\u00edg a k\u00f6rnyezetet jobban terhel\u0151 rep\u00fcl\u0151utak eset\u00e9ben n\u0151nek, a k\u00f6vetkez\u0151k szerint:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ha az utas v\u00e9gs\u0151 \u00fati c\u00e9lja Eur\u00f3p\u00e1ban tal\u00e1lhat\u00f3, az egy \u00fcl\u00e9sre jut\u00f3 kibocs\u00e1t\u00e1si \u00e9rt\u00e9k f\u00fcggv\u00e9ny\u00e9ben a hozz\u00e1j\u00e1rul\u00e1s m\u00e9rt\u00e9ke utasonk\u00e9nt 1.600 forint (kor\u00e1bban 2.700 forint), 3.900 forint vagy 6.200 forint (kor\u00e1bban 5.100 forint),<\/li>\n\n\n\n<li>m\u00edg az Eur\u00f3p\u00e1n k\u00edv\u00fcli orsz\u00e1gokba rep\u00fcl\u0151 utasok eset\u00e9ben 3.900 forint (kor\u00e1bban 6.800 forint), 9.750 forint, vagy 15.600 forint (kor\u00e1bban 12.700 forint) lett.<\/li>\n<\/ul>\n\n\n\n<p>Eml\u00e9keztet\u0151\u00fcl: a hozz\u00e1j\u00e1rul\u00e1s fizet\u00e9s\u00e9re technikailag nem a l\u00e9git\u00e1rsas\u00e1g k\u00f6telezett, hanem a f\u00f6ldi kiszolg\u00e1l\u00e1st v\u00e9gz\u0151 gazd\u00e1lkod\u00f3 szervezet, amely az utas- \u00e9s poggy\u00e1szkezel\u00e9si tev\u00e9kenys\u00e9get ell\u00e1tja. A l\u00e9git\u00e1rsas\u00e1goknak ez\u00e9rt tov\u00e1bbra is le kell jelenteni\u00fck a hozz\u00e1j\u00e1rul\u00e1s fizet\u00e9s\u00e9re k\u00f6telezett f\u00f6ldi kiszolg\u00e1l\u00e1st v\u00e9gz\u0151 gazd\u00e1lkod\u00f3 szervezet fel\u00e9 az \u00e9rintett utaz\u00e1sokkal kapcsolatos kibocs\u00e1t\u00e1si \u00e9rt\u00e9keket, a t\u00e1rgyh\u00f3t k\u00f6vet\u0151 h\u00f3nap 5. napj\u00e1ig.<\/p>\n\n\n\n<p>A kibocs\u00e1t\u00e1si \u00e9rt\u00e9k sz\u00e1m\u00edt\u00e1sa azonban szint\u00e9n megv\u00e1ltozik, m\u00edg a kor\u00e1bbi szab\u00e1lyoz\u00e1s szerint az ACI Airport Carbon and Emissions Reporting Tool szerinti sz\u00e9n-dioxid-kibocs\u00e1t\u00e1si \u00e9rt\u00e9k \u00e9s a motorsz\u00e1m szorzat\u00e1nak egy \u00fcl\u00e9sre jut\u00f3 \u00e9rt\u00e9k\u00e9t kellett figyelembe venni, az \u00faj szab\u00e1ly szerint a&nbsp;Nemzetk\u00f6zi Polg\u00e1ri Rep\u00fcl\u00e9si Szervezet (ICAO) hajt\u00f3m\u0171 kibocs\u00e1t\u00e1si adatb\u00e1zis\u00e1ban (ICAO Engine Emissions Databank) meghat\u00e1rozott fel- \u00e9s lesz\u00e1ll\u00e1si ciklusban \u00e1tlagosan el\u00e9getett \u00fczemanyag m\u00e9rt\u00e9k\u00e9nek, a&nbsp;hajt\u00f3m\u0171vek sz\u00e1m\u00e1nak \u00e9s a&nbsp;kibocs\u00e1t\u00e1si \u00e9rt\u00e9k (3,16) szorzat\u00e1nak egy \u00fcl\u00e9sre jut\u00f3 \u00e9rt\u00e9k\u00e9t. A vet\u00edt\u00e9si alap sz\u00e1m\u00edt\u00e1s\u00e1nak v\u00e1ltoz\u00e1sa is visszamen\u0151leges, \u00edgy a l\u00e9git\u00e1rsas\u00e1goknak 2023. janu\u00e1r h\u00f3nap vonatkoz\u00e1s\u00e1ban p\u00f3tl\u00f3lagos adatszolg\u00e1ltat\u00e1st kell teljes\u00edteni\u00fck a f\u00f6ldi kiszolg\u00e1l\u00f3k fel\u00e9 2023. m\u00e1rcius 30-ig, m\u00edg a hozz\u00e1j\u00e1rul\u00e1s fizet\u00e9s\u00e9re k\u00f6telezett f\u00f6ldi kiszolg\u00e1l\u00e1st v\u00e9gz\u0151 t\u00e1rsas\u00e1g a 2023. janu\u00e1r h\u00f3napra vonatkoz\u00f3 bevall\u00e1s\u00e1t az \u00faj szab\u00e1lyok kihirdet\u00e9s\u00e9t k\u00f6vet\u0151 60. napig (\u00e1prilis 29-ig) p\u00f3tl\u00e9kmentesen \u00f6nellen\u0151rizheti.<\/p>\n\n\n\n<p><strong>B\u0151v\u00fcl a n\u00e9peg\u00e9szs\u00e9g\u00fcgyi term\u00e9kad\u00f3 al\u00f3l mentes\u00fcl\u0151 term\u00e9kek k\u00f6re<\/strong><\/p>\n\n\n\n<p>A m\u00f3dos\u00edt\u00e1s \u00e9rtelm\u00e9ben 2023. m\u00e1rcius 1-j\u00e9t\u0151l mentes\u00fclhet a n\u00e9peg\u00e9szs\u00e9g\u00fcgyi term\u00e9kad\u00f3 al\u00f3l azon ad\u00f3k\u00f6teles term\u00e9kek \u00e9rt\u00e9kes\u00edt\u00e9se,&nbsp;amelyeket vev\u0151je olyan saj\u00e1t, ad\u00f3k\u00f6teles term\u00e9k el\u0151\u00e1ll\u00edt\u00e1s\u00e1hoz haszn\u00e1l fel, mely ut\u00e1n a n\u00e9peg\u00e9szs\u00e9g\u00fcgyi term\u00e9kad\u00f3t megfizeti.<\/p>\n\n\n\n<p>Ezen \u00faj mentess\u00e9g alkalmaz\u00e1s\u00e1nak felt\u00e9tele, hogy az ad\u00f3k\u00f6teles term\u00e9k felhaszn\u00e1l\u00e1s\u00e1nak sz\u00e1nd\u00e9k\u00e1r\u00f3l a vev\u0151 az elad\u00f3 fel\u00e9 az \u00e9rt\u00e9kes\u00edt\u00e9skor nyilatkozik, tov\u00e1bb\u00e1 az ad\u00f3fizet\u00e9s t\u00e9ny\u00e9t \u00e9s a saj\u00e1t ad\u00f3k\u00f6teles term\u00e9k\u00e9nek el\u0151\u00e1ll\u00edt\u00e1s\u00e1hoz felhaszn\u00e1lt, az ad\u00f3alanyt\u00f3l beszerzett ad\u00f3k\u00f6teles term\u00e9k mennyis\u00e9g\u00e9t az ad\u00f3alany sz\u00e1m\u00e1ra a nyilatkozatt\u00e9tel napj\u00e1t\u00f3l sz\u00e1m\u00edtott 366 napon bel\u00fcl hitelt \u00e9rdeml\u0151en igazolja.<\/p>\n\n\n\n<p>Az \u00faj szab\u00e1llyal a Neta tavaly ny\u00e1ri v\u00e1ltoz\u00e1sai k\u00f6vetkezt\u00e9ben felmer\u00fcl\u0151 azon probl\u00e9m\u00e1t kezeli a jogalkot\u00f3, hogy a hazai gy\u00e1rt\u00f3knak az alapanyagokra rakod\u00f3 n\u00e9peg\u00e9szs\u00e9g\u00fcgyi term\u00e9kad\u00f3 miatt ne kelljen halmozottan ad\u00f3znia.<\/p>\n\n\n\n<p><strong>Kiskereskedelmi k\u00fcl\u00f6nad\u00f3 napt\u00e1ri \u00e9vt\u0151l elt\u00e9r\u0151 \u00fczleti \u00e9vet alkalmaz\u00f3k eset\u00e9ben<\/strong><\/p>\n\n\n\n<p>Az extraprofitad\u00f3 rendeletben foglalt \u00faj kiskereskedelmi k\u00fcl\u00f6nad\u00f3 szab\u00e1ly a napt\u00e1ri \u00e9vt\u0151l elt\u00e9r\u0151 \u00fczleti \u00e9vet alkalmaz\u00f3 ad\u00f3alanyok eset\u00e9ben egy\u00e9rtelm\u0171s\u00edti, hogy ha a napt\u00e1ri \u00e9vt\u0151l elt\u00e9r\u0151 \u00fczleti \u00e9vet alkalmaz\u00f3 ad\u00f3alany a 2022. j\u00falius 1-j\u00e9t mag\u00e1ban foglal\u00f3 ad\u00f3\u00e9v\u00e9re az extraprofitad\u00f3 korm\u00e1nyrendelet 20. \u00a7-a szerinti egyszeri p\u00f3tad\u00f3t megfizette (amelyet a napt\u00e1ri \u00e9ves ad\u00f3z\u00f3knak a 2021-es ad\u00f3\u00e9v\u00fck vonatkoz\u00e1s\u00e1ban 2022. november 30-ig kellett megfizetni), \u00fagy a kiskereskedelmi k\u00fcl\u00f6nad\u00f3 2023-ban kezd\u0151d\u0151 ad\u00f3\u00e9vre vonatkoz\u00f3 rendelkez\u00e9seit a 2022. j\u00falius 1-j\u00e9t k\u00f6vet\u0151en kezd\u0151d\u0151 ad\u00f3\u00e9v\u00e9re kell alkalmaznia.<\/p>\n\n\n\n<p><strong>A Robin Hood ad\u00f3 alapj\u00e1nak meghat\u00e1roz\u00e1sa<\/strong><\/p>\n\n\n\n<p>2023. m\u00e1rcius 1-t\u0151l hat\u00e1ly\u00e1t veszti az extraprofitad\u00f3 korm\u00e1nyrendeletnek az ad\u00f3alap ar\u00e1nyos\u00edt\u00e1s\u00e1val kapcsolatos 8. \u00a7 (8) bekezd\u00e9se, \u00edgy az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3-alapj\u00e1nak ar\u00e1nyos\u00edt\u00e1s\u00e1ra a tov\u00e1bbiakban a T\u00e1vh\u0151. t\u00f6rv\u00e9ny megfelel\u0151 rendelkez\u00e9sei alkalmazand\u00f3k.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az extraprofit ad\u00f3kr\u00f3l sz\u00f3l\u00f3 korm\u00e1nyrendelet \u00fajabb, 2023. m\u00e1rcius 1-t\u0151l hat\u00e1lyos, a gy\u00f3gyszergy\u00e1rt\u00f3kat, a l\u00e9git\u00e1rsas\u00e1gokat, a Neta ad\u00f3alanyokat \u00e9s a kiskeresked\u0151ket \u00e9rint\u0151 m\u00f3dos\u00edt\u00e1sait az al\u00e1bbiakban r\u00e9szletezz\u00fck.<\/p>\n","protected":false},"author":103,"featured_media":7914,"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":{"0":"post-7910","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2023\/03\/kulonado-uj.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 v27.4 (Yoast SEO v27.4) - 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