{"id":11376,"date":"2024-06-03T15:05:40","date_gmt":"2024-06-03T13:05:40","guid":{"rendered":"https:\/\/hu.andersen.com\/?post_type=services&#038;p=11376"},"modified":"2025-12-15T12:59:13","modified_gmt":"2025-12-15T11:59:13","slug":"specialis-adoperes-kepviselet","status":"publish","type":"services","link":"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/adohatosagi-ugyek\/specialis-adoperes-kepviselet\/","title":{"rendered":"Speci\u00e1lis ad\u00f3peres k\u00e9pviselet"},"content":{"rendered":"\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-f8ed405b1c92e45a1ff7f487503d40e8\" id=\"h-alkotmanybirosag-elotti-kepviselet-az-alkotmanyjogi-panasz\" style=\"color:#751414\"><strong>Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g el\u0151tti k\u00e9pviselet &#8211; az alkotm\u00e1nyjogi panasz<\/strong><\/h2>\n\n\n\n<p>Az ad\u00f3perekben hozott b\u00edr\u00f3s\u00e1gi d\u00f6nt\u00e9sek eset\u00e9ben lehet\u0151s\u00e9g van arra, hogy az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1got a b\u00edr\u00f3s\u00e1gi d\u00f6nt\u00e9s Alapt\u00f6rv\u00e9nnyel val\u00f3 \u00f6sszhangj\u00e1nak vizsg\u00e1lat\u00e1ra k\u00e9rj\u00fck (<a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/alkotmanybirosagi-eljaras\/\">alkotm\u00e1nyb\u00edr\u00f3s\u00e1gi elj\u00e1r\u00e1s<\/a>). Ennek \u00e9rdek\u00e9ben meghat\u00e1rozott hat\u00e1rid\u0151n bel\u00fcl k\u00e9relmet kell beny\u00fajtani az <a href=\"https:\/\/alkotmanybirosag.hu\/\">Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g<\/a> fel\u00e9, arra k\u00e9rve a test\u00fcletet, hogy helyezze hat\u00e1lyon k\u00edv\u00fcl az Alapt\u00f6rv\u00e9nyt s\u00e9rt\u0151 <a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/adohatosagi-ugyek\/adoperes-kepviselet-adoellenorzes-fellebbezes-andersen-szolgaltatas\/\">ad\u00f3perben hozott b\u00edr\u00f3s\u00e1gi d\u00f6nt\u00e9st<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-99db2cf7dd4945dab0a9145d6f0d1b2d\" id=\"h-az-alkotmanybirosagi-eljaras-soran-vizsgalt-kerdesek-es-szempontok\" style=\"color:#751414\"><strong>Az alkotm\u00e1nyb\u00edr\u00f3s\u00e1gi elj\u00e1r\u00e1s sor\u00e1n vizsg\u00e1lt k\u00e9rd\u00e9sek \u00e9s szempontok<\/strong><\/h2>\n\n\n\n<p>Az ad\u00f3perekben hozott b\u00edr\u00f3s\u00e1gi \u00edt\u00e9letek vizsg\u00e1lata sor\u00e1n az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g t\u00f6bb szempontot is figyelembe vesz, illetve gyakran vizsg\u00e1lja a k\u00f6vetkez\u0151 k\u00e9rd\u00e9seket.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\" id=\"h-jogbiztonsag-es-jogszeruseg\"><span style=\"text-decoration: underline\">Jogbiztons\u00e1g \u00e9s jogszer\u0171s\u00e9g<\/span><\/h3>\n\n\n\n<p>Az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g elemzi, hogy az ad\u00f3hat\u00f3s\u00e1gi d\u00f6nt\u00e9sek \u00e9s b\u00edr\u00f3s\u00e1gi \u00edt\u00e9letek megfelelnek-e a jogbiztons\u00e1g \u00e9s a jogszer\u0171s\u00e9g k\u00f6vetelm\u00e9nyeinek. Az ad\u00f3z\u00f3knak joguk van arra, hogy vil\u00e1gos \u00e9s egy\u00e9rtelm\u0171 jogszab\u00e1lyok alapj\u00e1n ad\u00f3zzanak, \u00e9s ezzel kapcsolatos d\u00f6nt\u00e9seik jogilag megalapozottak legyenek.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\" id=\"h-alapveto-jogok-vedelme\"><span style=\"text-decoration: underline\">Alapvet\u0151 jogok v\u00e9delme<\/span><\/h3>\n\n\n\n<p>Az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g vizsg\u00e1lja, hogy az ad\u00f3jogszab\u00e1lyok \u00e9s az azok alapj\u00e1n hozott d\u00f6nt\u00e9sek nem s\u00e9rtik-e az Alapt\u00f6rv\u00e9nyben biztos\u00edtott alapvet\u0151 jogokat, mint p\u00e9ld\u00e1ul a tulajdonhoz val\u00f3 jogot, az egyenl\u0151 b\u00e1n\u00e1sm\u00f3d elv\u00e9t \u00e9s a tisztess\u00e9ges elj\u00e1r\u00e1shoz val\u00f3 jogot.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\" id=\"h-aranyossag-es-meltanyossag\"><span style=\"text-decoration: underline\">Ar\u00e1nyoss\u00e1g \u00e9s m\u00e9lt\u00e1nyoss\u00e1g<\/span><\/h3>\n\n\n\n<p>Az ad\u00f3perekben hozott d\u00f6nt\u00e9sek eset\u00e9ben az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g gyakran elemzi, hogy az ad\u00f3ztat\u00e1s m\u00e9rt\u00e9ke ar\u00e1nyos-e az \u00e1llam c\u00e9ljaival, illetve azt, hogy az ad\u00f3z\u00f3kra kivetett terhek m\u00e9lt\u00e1nyosak-e.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-477450aec18f432060a3c1bfcc5b3ed4\" id=\"h-elozetes-donteshozatali-eljaras-az-europai-birosagon\" style=\"color:#751414\"><strong>El\u0151zetes d\u00f6nt\u00e9shozatali elj\u00e1r\u00e1s az Eur\u00f3pai B\u00edr\u00f3s\u00e1gon<\/strong><\/h2>\n\n\n\n<p>Ha az uni\u00f3s jogszab\u00e1lyokat is \u00e9rint\u0151 ad\u00f3per sor\u00e1n vitatott, hogy az ad\u00f3hat\u00f3s\u00e1g elj\u00e1r\u00e1sa vagy az alkalmazott magyar ad\u00f3jogszab\u00e1ly \u00f6sszhangban van-e az uni\u00f3s joggal, a magyar b\u00edr\u00f3s\u00e1g az adott k\u00e9rd\u00e9st el\u0151zetes d\u00f6nt\u00e9shozatali elj\u00e1r\u00e1s keret\u00e9ben az Eur\u00f3pai Uni\u00f3 B\u00edr\u00f3s\u00e1ga (EUB) el\u00e9 terjesztheti. Ennek v\u00e9g\u00e9n az EUB indokl\u00e1ssal ell\u00e1tott \u00edt\u00e9letet vagy v\u00e9gz\u00e9st hoz, amelyet a k\u00e9relmet beny\u00fajt\u00f3 b\u00edr\u00f3s\u00e1gnak alkalmaznia kell a per eld\u00f6nt\u00e9s\u00e9hez.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-f99fa014c50061251f0a7d03fa4ffb62\" id=\"h-az-europai-birosag-szerepe-a-magyar-adoeljarasban\" style=\"color:#751414\"><strong>Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g szerepe a magyar ad\u00f3elj\u00e1r\u00e1sban<\/strong><\/h2>\n\n\n\n<p>Ad\u00f3\u00fcgyekben lehet\u0151s\u00e9g van proakt\u00edv m\u00f3don kik\u00e9nyszer\u00edteni az Eur\u00f3pai B\u00edr\u00f3s\u00e1g el\u0151tti elj\u00e1r\u00e1st. Az ad\u00f3hat\u00f3s\u00e1ghoz egy speci\u00e1lis \u00f6nellen\u0151rz\u00e9si k\u00e9relmet lehet beny\u00fajtani az Art. 195. \u00a7-a alapj\u00e1n, amelyben hivatkozni kell az ad\u00f3k\u00f6telezetts\u00e9get meg\u00e1llap\u00edt\u00f3 jogszab\u00e1ly Eur\u00f3pai Uni\u00f3 k\u00f6telez\u0151 jogi aktus\u00e1ba \u00fctk\u00f6z\u00e9s\u00e9re. A k\u00e9relem beny\u00fajt\u00e1s\u00e1nak a felt\u00e9tele, hogy a jogk\u00e9rd\u00e9sben az Eur\u00f3pai B\u00edr\u00f3s\u00e1gnak ne legyen m\u00e9g d\u00f6nt\u00e9se (\u00edt\u00e9lete \/ v\u00e9gz\u00e9se).<\/p>\n\n\n\n<p>A k\u00e9relmet az ad\u00f3hat\u00f3s\u00e1gnak k\u00f6telez\u0151en el kell b\u00edr\u00e1lnia 15 napon bel\u00fcl \u00e9s a beny\u00fajtott \u00f6nellen\u0151rz\u00e9ssel \u00f6sszef\u00fcgg\u00e9sben nem szankcion\u00e1lhat. Az ad\u00f3hat\u00f3s\u00e1g \u00e1ltal hozott hat\u00e1rozattal szemben fellebbez\u00e9st lehet beny\u00fajtani a m\u00e1sodfok\u00fa ad\u00f3hat\u00f3s\u00e1ghoz, akinek a d\u00f6nt\u00e9s\u00e9vel szemben b\u00edr\u00f3s\u00e1gi keresetet lehet adni, \u00e9s ebben lehet k\u00e9rni a b\u00edr\u00f3s\u00e1got, hogy keresse meg az Eur\u00f3pai B\u00edr\u00f3s\u00e1got.<\/p>\n\n\n\n<p>Amennyiben az Eur\u00f3pai B\u00edr\u00f3s\u00e1g magyar ad\u00f3k\u00f6telezetts\u00e9get \u00e9rint\u0151 d\u00f6nt\u00e9st hozott, \u00e9s a d\u00f6nt\u00e9s alapj\u00e1n az ad\u00f3z\u00f3nak visszat\u00e9r\u00edt\u00e9si ig\u00e9nye keletkezik, \u00fagy az ad\u00f3z\u00f3 az Art. 196. \u00a7-a alapj\u00e1n k\u00e9relmezheti a d\u00f6nt\u00e9s k\u00f6zz\u00e9t\u00e9tel\u00e9t\u0151l sz\u00e1m\u00edtott 180 napon bel\u00fcl az ad\u00f3hat\u00f3s\u00e1gt\u00f3l, hogy sz\u00e1m\u00e1ra az Eur\u00f3pai B\u00edr\u00f3s\u00e1g d\u00f6nt\u00e9s\u00e9re tekintettel fizesse vissza a kor\u00e1bban jogalap n\u00e9lk\u00fcl befizetett ad\u00f3t.<\/p>\n\n\n\n<p>A fentiek alapj\u00e1n j\u00f3l l\u00e1that\u00f3, hogy az Art. 196. \u00a7-a szerinti elj\u00e1r\u00e1s abban t\u00e9r el az Art. 195. \u00a7-a szerinti elj\u00e1r\u00e1st\u00f3l, hogy m\u00edg az el\u0151bbi elj\u00e1r\u00e1sban az Eur\u00f3pai B\u00edr\u00f3s\u00e1g egy m\u00e1sik magyar ad\u00f3z\u00f3 \u00fcgy\u00e9ben m\u00e1r meghozta d\u00f6nt\u00e9s\u00e9t a jogk\u00e9rd\u00e9s szempontj\u00e1b\u00f3l ugyanazon \u00fcgyben, addig az Art. 195. \u00a7 szerinti elj\u00e1r\u00e1sban m\u00e9g nincs olyan Eur\u00f3pai B\u00edr\u00f3s\u00e1gi d\u00f6nt\u00e9s, amely az adott magyar ad\u00f3jogszab\u00e1ly kapcs\u00e1n kimondta volna az uni\u00f3s jogba val\u00f3 \u00fctk\u00f6z\u00e9s\u00e9t.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-9a61376c0dced0025ea434f97c641fef\" id=\"h-jogegysegi-panasz-eljaras\" style=\"color:#751414\"><strong>Jogegys\u00e9gi panasz elj\u00e1r\u00e1s<\/strong><\/h2>\n\n\n\n<p>A jogegys\u00e9gi panasz elj\u00e1r\u00e1s l\u00e9nyege, hogy a K\u00faria fel\u00fclvizsg\u00e1lati k\u00e9relemmel nem t\u00e1madhat\u00f3 hat\u00e1rozata ellen panaszt lehet beny\u00fajtani a K\u00faria jogegys\u00e9gi panaszt elb\u00edr\u00e1l\u00f3 tan\u00e1cs\u00e1hoz, ha<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a fel\u00fclvizsg\u00e1lati k\u00e9relemben a K\u00faria 2012. janu\u00e1r 1. ut\u00e1n hozott \u00e9s a B\u00edr\u00f3s\u00e1gi Hat\u00e1rozatok Gy\u0171jtem\u00e9ny\u00e9ben k\u00f6zz\u00e9tett hat\u00e1rozat\u00e1t\u00f3l jogk\u00e9rd\u00e9sben val\u00f3 elt\u00e9r\u00e9sre m\u00e1r hivatkoztak, \u00e9s a K\u00faria az elt\u00e9r\u00e9ssel okozott jogs\u00e9rt\u00e9st hat\u00e1rozat\u00e1ban nem orvosolta.<\/li>\n\n\n\n<li>a K\u00faria \u00edt\u00e9lkez\u0151 tan\u00e1csa jogk\u00e9rd\u00e9sben \u2013 jogegys\u00e9gi elj\u00e1r\u00e1s kezdem\u00e9nyez\u00e9se n\u00e9lk\u00fcl \u2013 \u00fagy t\u00e9r el a K\u00faria k\u00f6zz\u00e9tett hat\u00e1rozat\u00e1t\u00f3l, hogy az adott elt\u00e9r\u00e9sre az als\u00f3bb fok\u00fa b\u00edr\u00f3s\u00e1gok hat\u00e1rozat\u00e1ban nem ker\u00fclt sor.<\/li>\n<\/ul>\n\n\n\n<p>A fentiek alapj\u00e1n j\u00f3l l\u00e1that\u00f3, hogy a jogegys\u00e9gi panasz int\u00e9zm\u00e9nye azt hivatott biztos\u00edtani, hogy a K\u00faria precedens \u00e9rt\u00e9k\u0171 hat\u00e1rozatai val\u00f3ban precedensk\u00e9nt funkcion\u00e1ljanak, \u00e9s ha ugyanazon jogk\u00e9rd\u00e9sben elt\u00e9r\u0151 hat\u00e1rozatok sz\u00fclettek, akkor el lehessen d\u00f6nteni, hogy a j\u00f6v\u0151ben melyiket lehet precedensk\u00e9nt hivatkozni.<\/p>\n\n\n\n<p>A panasz beny\u00fajt\u00e1s\u00e1t a vitatott hat\u00e1rozat k\u00e9zhezv\u00e9tel\u00e9t\u0151l sz\u00e1m\u00edtott 30 napon bel\u00fcl lehet k\u00e9relmezni. Az elj\u00e1r\u00e1s maga illet\u00e9kk\u00f6teles, az illet\u00e9k maxim\u00e1lis m\u00e9rt\u00e9ke 3,5 milli\u00f3 Ft.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-c12252d9074e3acbad9798f9b7c22a68\" id=\"h-az-andersen-specialis-adoperes-kepviselet-targyaban-nyujtott-szolgaltatasai\" style=\"color:#751414\"><strong>Az Andersen speci\u00e1lis ad\u00f3peres k\u00e9pviselet t\u00e1rgy\u00e1ban ny\u00fajtott szolg\u00e1ltat\u00e1sai<\/strong><\/h2>\n\n\n\n<p>Az alkotm\u00e1nyb\u00edr\u00f3s\u00e1gi panasz \u00f6ssze\u00e1ll\u00edt\u00e1sa, az el\u0151zetes d\u00f6nt\u00e9shozatali elj\u00e1r\u00e1sokban val\u00f3 r\u00e9szv\u00e9tel, illetve a jogegys\u00e9gi panasz elj\u00e1r\u00e1s kezdem\u00e9nyez\u00e9se kapcs\u00e1n elmondhat\u00f3, hogy az ezen elj\u00e1r\u00e1sokban val\u00f3 r\u00e9szv\u00e9tel nagyon nagy szak\u00e9rtelmet \u00e9s tapasztalatot ig\u00e9nyel, \u00e9s nem mell\u0151zhet\u0151 a vonatkoz\u00f3 b\u00edr\u00f3s\u00e1gi \u00edt\u00e9lkez\u00e9si gyakorlat m\u00e9lyrehat\u00f3 ismerete, azok adekv\u00e1t felhaszn\u00e1l\u00e1sa a b\u00edr\u00f3s\u00e1gi beadv\u00e1nyok \u00f6ssze\u00e1ll\u00edt\u00e1sa sor\u00e1n.<\/p>\n\n\n\n<p>E szempontokat figyelembe v\u00e9ve az Andersen ad\u00f3peres csapata v\u00e1llalja:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>az egyes elj\u00e1r\u00e1sok vonatkoz\u00e1s\u00e1ban a peres strat\u00e9gia kidolgoz\u00e1s\u00e1t, adott esetben pr\u00f3baper tart\u00e1s\u00e1t;<\/li>\n\n\n\n<li>a megfelel\u0151 \u00e9rvrendszer kidolgoz\u00e1s\u00e1t;<\/li>\n\n\n\n<li>az egyes elj\u00e1r\u00e1sokhoz kapcsol\u00f3d\u00f3 b\u00edr\u00f3s\u00e1gi beadv\u00e1nyok \u00f6ssze\u00e1ll\u00edt\u00e1s\u00e1t \u00e9s beny\u00fajt\u00e1s\u00e1t;<\/li>\n\n\n\n<li>sz\u00f3beli t\u00e1rgyal\u00e1son val\u00f3 ad\u00f3z\u00f3i k\u00e9pviselet ell\u00e1t\u00e1s\u00e1t.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/hu.andersen.com\/hu\/kapcsolat\/\" style=\"background-color:#9d2323\">L\u00e9pjen kapcsolatba vel\u00fcnk!<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Alkotm\u00e1nyb\u00edr\u00f3s\u00e1gi elj\u00e1r\u00e1sokhoz, jogegys\u00e9gi panaszhoz \u00e9s Eur\u00f3pai B\u00edr\u00f3s\u00e1ghoz kapcsol\u00f3d\u00f3 speci\u00e1lis ad\u00f3peres k\u00e9pviseleti szolg\u00e1ltat\u00e1sok.<\/p>\n","protected":false},"featured_media":11377,"parent":1620,"menu_order":0,"template":"","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":""},"class_list":{"0":"post-11376","1":"services","2":"type-services","3":"status-publish","4":"has-post-thumbnail","6":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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