{"id":96805,"date":"2025-02-12T15:11:42","date_gmt":"2025-02-12T14:11:42","guid":{"rendered":"https:\/\/semmelweis.hu\/jogigfoig\/?p=96805"},"modified":"2025-02-12T15:11:42","modified_gmt":"2025-02-12T14:11:42","slug":"jogszabalyfigyeles-2025-02-06-polgari-jogi-targyu","status":"publish","type":"post","link":"https:\/\/semmelweis.hu\/jogigfoig\/2025\/02\/12\/jogszabalyfigyeles-2025-02-06-polgari-jogi-targyu\/","title":{"rendered":"\ufeff\ufeffJogszab\u00e1lyfigyel\u00e9s 2025.02.06. \u2013 Polg\u00e1ri jogi t\u00e1rgy\u00fa"},"content":{"rendered":"

1.\u00a0\u00a0<\/h2>\n

St\u00e1tusz: <\/strong>m\u00f3dos\u00edt\u00e1s
\nJogszab\u00e1ly c\u00edme: <\/strong>A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal k\u00f6zlem\u00e9nye 2025. \u00e9vben a kiemelt \u00e9s a\u00a0legnagyobb ad\u00f3teljes\u00edtm\u00e9nnyel rendelkez\u0151 ad\u00f3z\u00f3kra vonatkoz\u00f3 \u00e9rt\u00e9khat\u00e1rokr\u00f3l
\n<\/strong>Megjelent:\u00a0<\/strong>HE 6. sz\u00e1m\u00a0<\/strong><\/a>2025.02.06.<\/strong>
\nHat\u00e1ly:\u00a0<\/strong>2025.02.06.<\/p>\n

1. Kiemelt ad\u00f3z\u00f3nak min\u0151s\u00fclnek az\u00a0 ad\u00f3\u00e9vet megel\u0151z\u0151 \u00e9v utols\u00f3\u00a0 napj\u00e1n cs\u0151delj\u00e1r\u00e1s, felsz\u00e1mol\u00e1si elj\u00e1r\u00e1s, v\u00e9gelsz\u00e1mol\u00e1si elj\u00e1r\u00e1s vagy k\u00e9nyszert\u00f6rl\u00e9si elj\u00e1r\u00e1s alatt nem \u00e1ll\u00f3, illetve nem t\u00f6r\u00f6lt ad\u00f3sz\u00e1m\u00fa<\/p>\n

a) r\u00e9szv\u00e9nyt\u00e1rsas\u00e1gi form\u00e1ban m\u0171k\u00f6d\u0151 hitelint\u00e9zetek \u00e9s biztos\u00edt\u00f3k,<\/p>\n

b) azon ad\u00f3z\u00f3k \u2013 a\u00a0k\u00f6lts\u00e9gvet\u00e9si szervek, a\u00a0szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l sz\u00f3l\u00f3\u00a0t\u00f6rv\u00e9ny szerinti egy\u00e9ni v\u00e1llalkoz\u00f3k \u00e9s term\u00e9szetes szem\u00e9lyek kiv\u00e9tel\u00e9vel \u2013, amelyek ba) az ad\u00f3\u00e9vet megel\u0151z\u0151 m\u00e1sodik \u00e9vben vagy azt megel\u0151z\u0151en kezdt\u00e9k meg tev\u00e9kenys\u00e9g\u00fcket, \u00e9s bb) ad\u00f3teljes\u00edtm\u00e9ny\u00fck \u00e9rt\u00e9ke a\u00a04 800 000 000\u00a0forintot el\u00e9rte.<\/p>\n

2. Legnagyobb ad\u00f3teljes\u00edtm\u00e9nnyel rendelkez\u0151 ad\u00f3z\u00f3nak min\u0151s\u00fcl az ad\u00f3z\u00f3, ha az ad\u00f3\u00e9vet megel\u0151z\u0151 \u00e9v utols\u00f3 napj\u00e1n cs\u0151delj\u00e1r\u00e1s, felsz\u00e1mol\u00e1si elj\u00e1r\u00e1s, v\u00e9gelsz\u00e1mol\u00e1si elj\u00e1r\u00e1s, k\u00e9nyszert\u00f6rl\u00e9si elj\u00e1r\u00e1s alatt nem \u00e1ll, illetve nem t\u00f6r\u00f6lt ad\u00f3sz\u00e1m\u00fa \u00e9s a) az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2017.\u00a0 \u00e9vi CL.\u00a0 t\u00f6rv\u00e9ny<\/p>\n

(a tov\u00e1bbiakban: Art.) alkalmaz\u00e1s\u00e1ban \u2013 kiv\u00e9ve az\u00a0 Art. 110.\u00a0\u00a7-\u00e1t \u2013 ad\u00f3teljes\u00edtm\u00e9ny\u00e9nek \u00e9rt\u00e9ke az\u00a01 700 000 000\u00a0forintot el\u00e9rte;<\/p>\n

b) az Art. 110.\u00a0 \u00a7-a alkalmaz\u00e1s\u00e1ban ad\u00f3teljes\u00edtm\u00e9ny\u00e9nek \u00e9rt\u00e9ke a 360 000 000\u00a0 forintot el\u00e9rte, \u00e9s az\u00a0 ad\u00f3\u00e9vet megel\u0151z\u0151 \u00e9v szeptember 1-j\u00e9n havonk\u00e9nti \u00e1ltal\u00e1nos forgalmi ad\u00f3 bevall\u00e1sra volt k\u00f6telezett.<\/p>\n","protected":false},"excerpt":{"rendered":"

1.\u00a0\u00a0 St\u00e1tusz: m\u00f3dos\u00edt\u00e1s Jogszab\u00e1ly c\u00edme: A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal k\u00f6zlem\u00e9nye 2025. \u00e9vben a kiemelt \u00e9s a\u00a0legnagyobb ad\u00f3teljes\u00edtm\u00e9nnyel rendelkez\u0151 ad\u00f3z\u00f3kra vonatkoz\u00f3 \u00e9rt\u00e9khat\u00e1rokr\u00f3l Megjelent:\u00a0 HE 6. sz\u00e1m\u00a0<\/a> 2025.02.06. Hat\u00e1ly:\u00a02025.02.06. 1. Kiemelt ad\u00f3z\u00f3nak min\u0151s\u00fclnek az\u00a0 ad\u00f3\u00e9vet megel\u0151z\u0151 \u00e9v utols\u00f3\u00a0 napj\u00e1n cs\u0151delj\u00e1r\u00e1s, felsz\u00e1mol\u00e1si elj\u00e1r\u00e1s, v\u00e9gelsz\u00e1mol\u00e1si elj\u00e1r\u00e1s vagy k\u00e9nyszert\u00f6rl\u00e9si elj\u00e1r\u00e1s alatt nem \u00e1ll\u00f3, illetve nem t\u00f6r\u00f6lt ad\u00f3sz\u00e1m\u00fa a) r\u00e9szv\u00e9nyt\u00e1rsas\u00e1gi form\u00e1ban m\u0171k\u00f6d\u0151 hitelint\u00e9zetek …<\/p>\n","protected":false},"author":101467,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[41],"tags":[46,43],"class_list":["post-96805","post","type-post","status-publish","format-standard","hentry","category-tajekoztatok","tag-jif","tag-jogszabalyfigyelo"],"acf":[],"_links":{"self":[{"href":"https:\/\/semmelweis.hu\/jogigfoig\/wp-json\/wp\/v2\/posts\/96805","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/semmelweis.hu\/jogigfoig\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/semmelweis.hu\/jogigfoig\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/semmelweis.hu\/jogigfoig\/wp-json\/wp\/v2\/users\/101467"}],"replies":[{"embeddable":true,"href":"https:\/\/semmelweis.hu\/jogigfoig\/wp-json\/wp\/v2\/comments?post=96805"}],"version-history":[{"count":1,"href":"https:\/\/semmelweis.hu\/jogigfoig\/wp-json\/wp\/v2\/posts\/96805\/revisions"}],"predecessor-version":[{"id":96806,"href":"https:\/\/semmelweis.hu\/jogigfoig\/wp-json\/wp\/v2\/posts\/96805\/revisions\/96806"}],"wp:attachment":[{"href":"https:\/\/semmelweis.hu\/jogigfoig\/wp-json\/wp\/v2\/media?parent=96805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/semmelweis.hu\/jogigfoig\/wp-json\/wp\/v2\/categories?post=96805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/semmelweis.hu\/jogigfoig\/wp-json\/wp\/v2\/tags?post=96805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}