{"id":3396,"date":"2019-10-16T07:14:12","date_gmt":"2019-10-16T07:14:12","guid":{"rendered":"https:\/\/allasorias.hu\/hirek\/?p=3396"},"modified":"2019-10-16T07:14:12","modified_gmt":"2019-10-16T07:14:12","slug":"uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese","status":"publish","type":"post","link":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/","title":{"rendered":"\u00daj lehet\u0151s\u00e9g a c\u00e9geknek: behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9se"},"content":{"rendered":"<p><strong>Eg\u00e9szen id\u00e1ig a magyar jogszab\u00e1lyok nem ismert\u00e9k el a behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9s\u00e9t. Az elad\u00f3knak ez\u00e9rt olyan term\u00e9kek vagy szolg\u00e1ltat\u00e1sok ut\u00e1n is be kell fizetni\u00fck az \u00e1f\u00e1t, amit a vev\u0151j\u00fck soha nem t\u00e9r\u00edtett meg. A helyzet t\u00f6bb uni\u00f3s orsz\u00e1gban is hasonl\u00f3 volt, amire az Eur\u00f3pai B\u00edr\u00f3s\u00e1g (EUB) el\u0151sz\u00f6r az \u00fagynevezett Enzo Di Maura \u00fcgy sor\u00e1n adott egy\u00e9rtelm\u0171 \u00e1ll\u00e1sfoglal\u00e1st: a tag\u00e1llamoknak vissza kell adniuk az \u00e1f\u00e1t, ha egy teljes\u00edtett \u00fcgylet ellen\u00e9rt\u00e9ke v\u00e9glegesen behajthatatlann\u00e1 v\u00e1lik. <\/strong><\/p>\n<p>A c\u00e9geknek azonban sz\u00e1mos felt\u00e9telnek meg kell felelni\u00fck, ha \u00e9lni akarnak az \u00faj lehet\u0151s\u00e9ggel \u2013 h\u00edvt\u00e1k fel r\u00e1 a figyelmet az EY szakemberei a c\u00e9g legut\u00f3bbi, ad\u00f3jogi konferenci\u00e1j\u00e1n. Az Orsz\u00e1ggy\u0171l\u00e9s elfogadta a korm\u00e1ny javaslat\u00e1t, amivel 2020 janu\u00e1r elsej\u00e9t\u0151l megk\u00eds\u00e9rel harmoniz\u00e1lni egy, az uni\u00f3s joggyakorlat \u00e9s a hazai szab\u00e1lyok k\u00f6z\u00f6tti elt\u00e9r\u00e9st. Ennek eredm\u00e9nyek\u00e9nt a magyar v\u00e1llalatoknak is lehet\u0151s\u00e9ge lesz behajtani a kor\u00e1bban elveszettnek hitt k\u00f6vetel\u00e9seikre es\u0151 \u00e1f\u00e1t. \u201eA t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1s hat\u00e1s\u00e1ra a hazai c\u00e9gek visszaig\u00e9nyelhetik azokat az ak\u00e1r milli\u00f3s \u00f6sszeg\u0171 ad\u00f3forintjaikat is, amikr\u0151l m\u00e1r \u00e9vekkel ezel\u0151tt lemondtak. Ezzel a lehet\u0151s\u00e9ggel minden v\u00e1llalatnak \u00e9rdemes \u00e9lnie. Fontos azonban, hogy a t\u00e1rsas\u00e1gok tudat\u00e1ban legyenek \u2013 a jogalkot\u00f3 sz\u00e1mos felt\u00e9telhez k\u00f6ti a fizet\u00e9st, amire fel kell k\u00e9sz\u00fclni\u00fck\u201d \u2013 emelte ki dr. Bajusz D\u00e1niel, a V\u00e1mosi-Nagy Ernst &amp; Young \u00dcgyv\u00e9di Iroda ad\u00f3jog\u00e1sza.<\/p>\n<p>Az \u00faj \u00e1fat\u00f6rv\u00e9ny fogalmat alkotott a behajthatatlan k\u00f6vetel\u00e9sre, aminek l\u00e9nyeges eleme, hogy szinte bizonyosnak kell lennie, hogy a vev\u0151 nem b\u00edrhat\u00f3 megfizet\u00e9sre. Meghat\u00e1rozta tov\u00e1bb\u00e1 az ad\u00f3alap-cs\u00f6kkent\u00e9s felt\u00e9teleit, amelyek k\u00f6z\u00f6tt p\u00e9ld\u00e1ul szerepel, hogy a k\u00f6vetel\u00e9s legal\u00e1bb egy \u00e9ve lej\u00e1rt, az ellen\u00e9rt\u00e9k m\u00e1s m\u00f3don nem t\u00e9r\u00fclt meg \u00e9s a felek egym\u00e1st\u00f3l f\u00fcggetlenek. Mindenk\u00e9ppen j\u00f3 h\u00edr a hazai c\u00e9geknek, hogy a jogalkot\u00f3 felismerte, hogy az Eur\u00f3pai B\u00edr\u00f3s\u00e1g ut\u00f3bbi \u00e9vekben a behajthatatlan k\u00f6vetel\u00e9sek kapcs\u00e1n hozott k\u00f6vetkezetes d\u00f6nt\u00e9sei miatt a szab\u00e1lyok m\u00f3dos\u00edt\u00e1sra van sz\u00fcks\u00e9g. Az \u00faj \u00e1fat\u00f6rv\u00e9ny ugyanakkor nem teljesen konform az uni\u00f3s joggyakorlattal\u201d \u2013 h\u00edvta fel r\u00e1 a figyelmet Dr. S\u00e9ra Gergely, az iroda szakembere. S\u00e9ra Gergely szerint az EUB gyakorlat\u00e1b\u00f3l p\u00e9ld\u00e1ul nem k\u00f6vetkezik, hogy a nem f\u00fcggetlen t\u00e1rsas\u00e1gok k\u00f6vetel\u00e9seit \u2013 minden tov\u00e1bbi felt\u00e9tel n\u00e9lk\u00fcl \u2013 ki lehetne z\u00e1rni. A j\u00f6v\u0151ben ez\u00e9rt \u00e9rdemes rendszeresen konzult\u00e1lni olyan felk\u00e9sz\u00fclt ad\u00f3jog\u00e1szokkal, akiknek sz\u00e9les r\u00e1l\u00e1t\u00e1suk van a b\u00edr\u00f3s\u00e1gi gyakorlatra, hiszen \u0151k a jelenlegi jogszab\u00e1lyokon fel\u00fcli lehet\u0151s\u00e9geket is adhatnak a v\u00e1llalkoz\u00e1soknak.<\/p>\n<p>Forr\u00e1s: mmonline.hu<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Eg\u00e9szen id\u00e1ig a magyar jogszab\u00e1lyok nem ismert\u00e9k el a behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9s\u00e9t. Az elad\u00f3knak ez\u00e9rt olyan term\u00e9kek vagy szolg\u00e1ltat\u00e1sok ut\u00e1n is be kell fizetni\u00fck az \u00e1f\u00e1t, amit a vev\u0151j\u00fck soha nem t\u00e9r\u00edtett meg. A helyzet t\u00f6bb uni\u00f3s orsz\u00e1gban is hasonl\u00f3 volt, amire az Eur\u00f3pai B\u00edr\u00f3s\u00e1g (EUB) el\u0151sz\u00f6r az \u00fagynevezett Enzo Di Maura \u00fcgy [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2095,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[198],"tags":[],"class_list":["post-3396","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gazdasag"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Eg\u00e9szen id\u00e1ig a magyar jogszab\u00e1lyok nem ismert\u00e9k el a behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9s\u00e9t. Az elad\u00f3knak ez\u00e9rt olyan term\u00e9kek vagy szolg\u00e1ltat\u00e1sok ut\u00e1n is be kell fizetni\u00fck az \u00e1f\u00e1t, amit a vev\u0151j\u00fck soha nem t\u00e9r\u00edtett meg. A helyzet t\u00f6bb uni\u00f3s orsz\u00e1gban is hasonl\u00f3 volt, amire az Eur\u00f3pai B\u00edr\u00f3s\u00e1g (EUB) el\u0151sz\u00f6r az \u00fagynevezett Enzo Di Maura \u00fcgy\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Juh\u00e1sz P\u00e9ter\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.0.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"hu_HU\" \/>\n\t\t<meta property=\"og:site_name\" content=\"AllasOrias.hu | H\u00edrek-lapszemle | \u00dczleti h\u00edrek az \u00e1ll\u00e1s \u00e9s a munka vil\u00e1g\u00e1b\u00f3l\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"\u00daj lehet\u0151s\u00e9g a c\u00e9geknek: behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9se | AllasOrias.hu | H\u00edrek-lapszemle\" \/>\n\t\t<meta property=\"og:description\" content=\"Eg\u00e9szen id\u00e1ig a magyar jogszab\u00e1lyok nem ismert\u00e9k el a behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9s\u00e9t. Az elad\u00f3knak ez\u00e9rt olyan term\u00e9kek vagy szolg\u00e1ltat\u00e1sok ut\u00e1n is be kell fizetni\u00fck az \u00e1f\u00e1t, amit a vev\u0151j\u00fck soha nem t\u00e9r\u00edtett meg. A helyzet t\u00f6bb uni\u00f3s orsz\u00e1gban is hasonl\u00f3 volt, amire az Eur\u00f3pai B\u00edr\u00f3s\u00e1g (EUB) el\u0151sz\u00f6r az \u00fagynevezett Enzo Di Maura \u00fcgy\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/allasorias.hu\/hirek\/wp-content\/uploads\/2018\/11\/202141_uu.jpg\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/allasorias.hu\/hirek\/wp-content\/uploads\/2018\/11\/202141_uu.jpg\" \/>\n\t\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2019-10-16T07:14:12+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2019-10-16T07:14:12+00:00\" \/>\n\t\t<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/allasorias\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"\u00daj lehet\u0151s\u00e9g a c\u00e9geknek: behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9se | AllasOrias.hu | H\u00edrek-lapszemle\" \/>\n\t\t<meta name=\"twitter:description\" content=\"Eg\u00e9szen id\u00e1ig a magyar jogszab\u00e1lyok nem ismert\u00e9k el a behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9s\u00e9t. Az elad\u00f3knak ez\u00e9rt olyan term\u00e9kek vagy szolg\u00e1ltat\u00e1sok ut\u00e1n is be kell fizetni\u00fck az \u00e1f\u00e1t, amit a vev\u0151j\u00fck soha nem t\u00e9r\u00edtett meg. A helyzet t\u00f6bb uni\u00f3s orsz\u00e1gban is hasonl\u00f3 volt, amire az Eur\u00f3pai B\u00edr\u00f3s\u00e1g (EUB) el\u0151sz\u00f6r az \u00fagynevezett Enzo Di Maura \u00fcgy\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/allasorias.hu\/hirek\/wp-content\/uploads\/2018\/11\/202141_uu.jpg\" \/>\n\t\t<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t\t<meta name=\"twitter:data1\" content=\"Juh\u00e1sz P\u00e9ter\" \/>\n\t\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\\\/#article\",\"name\":\"\\u00daj lehet\\u0151s\\u00e9g a c\\u00e9geknek: behajthatatlan k\\u00f6vetel\\u00e9sekre es\\u0151 ad\\u00f3alap cs\\u00f6kkent\\u00e9se | AllasOrias.hu | H\\u00edrek-lapszemle\",\"headline\":\"\\u00daj lehet\\u0151s\\u00e9g a c\\u00e9geknek: behajthatatlan k\\u00f6vetel\\u00e9sekre es\\u0151 ad\\u00f3alap cs\\u00f6kkent\\u00e9se\",\"author\":{\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/author\\\/admin-allasorias\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/wp-content\\\/uploads\\\/2018\\\/11\\\/202141_uu.jpg\",\"width\":1280,\"height\":720},\"datePublished\":\"2019-10-16T07:14:12+02:00\",\"dateModified\":\"2019-10-16T07:14:12+02:00\",\"inLanguage\":\"hu-HU\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\\\/#webpage\"},\"articleSection\":\"Gazdas\\u00e1g\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/allasorias.hu\\\/hirek\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/temak\\\/gazdasag\\\/#listItem\",\"name\":\"Gazdas\\u00e1g\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/temak\\\/gazdasag\\\/#listItem\",\"position\":2,\"name\":\"Gazdas\\u00e1g\",\"item\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/temak\\\/gazdasag\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\\\/#listItem\",\"name\":\"\\u00daj lehet\\u0151s\\u00e9g a c\\u00e9geknek: behajthatatlan k\\u00f6vetel\\u00e9sekre es\\u0151 ad\\u00f3alap cs\\u00f6kkent\\u00e9se\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\\\/#listItem\",\"position\":3,\"name\":\"\\u00daj lehet\\u0151s\\u00e9g a c\\u00e9geknek: behajthatatlan k\\u00f6vetel\\u00e9sekre es\\u0151 ad\\u00f3alap cs\\u00f6kkent\\u00e9se\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/temak\\\/gazdasag\\\/#listItem\",\"name\":\"Gazdas\\u00e1g\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/#organization\",\"name\":\"AllasOrias.hu | H\\u00edrek-lapszemle\",\"description\":\"\\u00dczleti h\\u00edrek az \\u00e1ll\\u00e1s \\u00e9s a munka vil\\u00e1g\\u00e1b\\u00f3l\",\"url\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/allasorias_site_facebok_logo.png\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\\\/#organizationLogo\"},\"image\":{\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\\\/#organizationLogo\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/allasorias\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/allasorias\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/author\\\/admin-allasorias\\\/#author\",\"url\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/author\\\/admin-allasorias\\\/\",\"name\":\"Juh\\u00e1sz P\\u00e9ter\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\\\/#authorImage\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/36e6bcb83148978b992977cb0f54d22feb0cce8a0a849a9410532bb2623ba4c6?s=96&d=mm&r=g\",\"width\":96,\"height\":96,\"caption\":\"Juh\\u00e1sz P\\u00e9ter\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\\\/#webpage\",\"url\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\\\/\",\"name\":\"\\u00daj lehet\\u0151s\\u00e9g a c\\u00e9geknek: behajthatatlan k\\u00f6vetel\\u00e9sekre es\\u0151 ad\\u00f3alap cs\\u00f6kkent\\u00e9se | AllasOrias.hu | H\\u00edrek-lapszemle\",\"description\":\"Eg\\u00e9szen id\\u00e1ig a magyar jogszab\\u00e1lyok nem ismert\\u00e9k el a behajthatatlan k\\u00f6vetel\\u00e9sekre es\\u0151 ad\\u00f3alap cs\\u00f6kkent\\u00e9s\\u00e9t. Az elad\\u00f3knak ez\\u00e9rt olyan term\\u00e9kek vagy szolg\\u00e1ltat\\u00e1sok ut\\u00e1n is be kell fizetni\\u00fck az \\u00e1f\\u00e1t, amit a vev\\u0151j\\u00fck soha nem t\\u00e9r\\u00edtett meg. A helyzet t\\u00f6bb uni\\u00f3s orsz\\u00e1gban is hasonl\\u00f3 volt, amire az Eur\\u00f3pai B\\u00edr\\u00f3s\\u00e1g (EUB) el\\u0151sz\\u00f6r az \\u00fagynevezett Enzo Di Maura \\u00fcgy\",\"inLanguage\":\"hu-HU\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/author\\\/admin-allasorias\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/author\\\/admin-allasorias\\\/#author\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/wp-content\\\/uploads\\\/2018\\\/11\\\/202141_uu.jpg\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\\\/#mainImage\",\"width\":1280,\"height\":720},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\\\/#mainImage\"},\"datePublished\":\"2019-10-16T07:14:12+02:00\",\"dateModified\":\"2019-10-16T07:14:12+02:00\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/#website\",\"url\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/\",\"name\":\"AllasOrias.hu | H\\u00edrek-lapszemle\",\"description\":\"\\u00dczleti h\\u00edrek az \\u00e1ll\\u00e1s \\u00e9s a munka vil\\u00e1g\\u00e1b\\u00f3l\",\"inLanguage\":\"hu-HU\",\"publisher\":{\"@id\":\"https:\\\/\\\/allasorias.hu\\\/hirek\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"\u00daj lehet\u0151s\u00e9g a c\u00e9geknek: behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9se | AllasOrias.hu | H\u00edrek-lapszemle","description":"Eg\u00e9szen id\u00e1ig a magyar jogszab\u00e1lyok nem ismert\u00e9k el a behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9s\u00e9t. Az elad\u00f3knak ez\u00e9rt olyan term\u00e9kek vagy szolg\u00e1ltat\u00e1sok ut\u00e1n is be kell fizetni\u00fck az \u00e1f\u00e1t, amit a vev\u0151j\u00fck soha nem t\u00e9r\u00edtett meg. A helyzet t\u00f6bb uni\u00f3s orsz\u00e1gban is hasonl\u00f3 volt, amire az Eur\u00f3pai B\u00edr\u00f3s\u00e1g (EUB) el\u0151sz\u00f6r az \u00fagynevezett Enzo Di Maura \u00fcgy","canonical_url":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/","robots":"max-image-preview:large","keywords":"","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/#article","name":"\u00daj lehet\u0151s\u00e9g a c\u00e9geknek: behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9se | AllasOrias.hu | H\u00edrek-lapszemle","headline":"\u00daj lehet\u0151s\u00e9g a c\u00e9geknek: behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9se","author":{"@id":"https:\/\/allasorias.hu\/hirek\/author\/admin-allasorias\/#author"},"publisher":{"@id":"https:\/\/allasorias.hu\/hirek\/#organization"},"image":{"@type":"ImageObject","url":"https:\/\/allasorias.hu\/hirek\/wp-content\/uploads\/2018\/11\/202141_uu.jpg","width":1280,"height":720},"datePublished":"2019-10-16T07:14:12+02:00","dateModified":"2019-10-16T07:14:12+02:00","inLanguage":"hu-HU","mainEntityOfPage":{"@id":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/#webpage"},"isPartOf":{"@id":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/#webpage"},"articleSection":"Gazdas\u00e1g"},{"@type":"BreadcrumbList","@id":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/allasorias.hu\/hirek#listItem","position":1,"name":"Home","item":"https:\/\/allasorias.hu\/hirek","nextItem":{"@type":"ListItem","@id":"https:\/\/allasorias.hu\/hirek\/temak\/gazdasag\/#listItem","name":"Gazdas\u00e1g"}},{"@type":"ListItem","@id":"https:\/\/allasorias.hu\/hirek\/temak\/gazdasag\/#listItem","position":2,"name":"Gazdas\u00e1g","item":"https:\/\/allasorias.hu\/hirek\/temak\/gazdasag\/","nextItem":{"@type":"ListItem","@id":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/#listItem","name":"\u00daj lehet\u0151s\u00e9g a c\u00e9geknek: behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9se"},"previousItem":{"@type":"ListItem","@id":"https:\/\/allasorias.hu\/hirek#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/#listItem","position":3,"name":"\u00daj lehet\u0151s\u00e9g a c\u00e9geknek: behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9se","previousItem":{"@type":"ListItem","@id":"https:\/\/allasorias.hu\/hirek\/temak\/gazdasag\/#listItem","name":"Gazdas\u00e1g"}}]},{"@type":"Organization","@id":"https:\/\/allasorias.hu\/hirek\/#organization","name":"AllasOrias.hu | H\u00edrek-lapszemle","description":"\u00dczleti h\u00edrek az \u00e1ll\u00e1s \u00e9s a munka vil\u00e1g\u00e1b\u00f3l","url":"https:\/\/allasorias.hu\/hirek\/","logo":{"@type":"ImageObject","url":"https:\/\/allasorias.hu\/hirek\/wp-content\/uploads\/2022\/10\/allasorias_site_facebok_logo.png","@id":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/#organizationLogo"},"image":{"@id":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/#organizationLogo"},"sameAs":["https:\/\/www.facebook.com\/allasorias","https:\/\/www.linkedin.com\/company\/allasorias"]},{"@type":"Person","@id":"https:\/\/allasorias.hu\/hirek\/author\/admin-allasorias\/#author","url":"https:\/\/allasorias.hu\/hirek\/author\/admin-allasorias\/","name":"Juh\u00e1sz P\u00e9ter","image":{"@type":"ImageObject","@id":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/#authorImage","url":"https:\/\/secure.gravatar.com\/avatar\/36e6bcb83148978b992977cb0f54d22feb0cce8a0a849a9410532bb2623ba4c6?s=96&d=mm&r=g","width":96,"height":96,"caption":"Juh\u00e1sz P\u00e9ter"}},{"@type":"WebPage","@id":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/#webpage","url":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/","name":"\u00daj lehet\u0151s\u00e9g a c\u00e9geknek: behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9se | AllasOrias.hu | H\u00edrek-lapszemle","description":"Eg\u00e9szen id\u00e1ig a magyar jogszab\u00e1lyok nem ismert\u00e9k el a behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9s\u00e9t. Az elad\u00f3knak ez\u00e9rt olyan term\u00e9kek vagy szolg\u00e1ltat\u00e1sok ut\u00e1n is be kell fizetni\u00fck az \u00e1f\u00e1t, amit a vev\u0151j\u00fck soha nem t\u00e9r\u00edtett meg. A helyzet t\u00f6bb uni\u00f3s orsz\u00e1gban is hasonl\u00f3 volt, amire az Eur\u00f3pai B\u00edr\u00f3s\u00e1g (EUB) el\u0151sz\u00f6r az \u00fagynevezett Enzo Di Maura \u00fcgy","inLanguage":"hu-HU","isPartOf":{"@id":"https:\/\/allasorias.hu\/hirek\/#website"},"breadcrumb":{"@id":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/#breadcrumblist"},"author":{"@id":"https:\/\/allasorias.hu\/hirek\/author\/admin-allasorias\/#author"},"creator":{"@id":"https:\/\/allasorias.hu\/hirek\/author\/admin-allasorias\/#author"},"image":{"@type":"ImageObject","url":"https:\/\/allasorias.hu\/hirek\/wp-content\/uploads\/2018\/11\/202141_uu.jpg","@id":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/#mainImage","width":1280,"height":720},"primaryImageOfPage":{"@id":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/#mainImage"},"datePublished":"2019-10-16T07:14:12+02:00","dateModified":"2019-10-16T07:14:12+02:00"},{"@type":"WebSite","@id":"https:\/\/allasorias.hu\/hirek\/#website","url":"https:\/\/allasorias.hu\/hirek\/","name":"AllasOrias.hu | H\u00edrek-lapszemle","description":"\u00dczleti h\u00edrek az \u00e1ll\u00e1s \u00e9s a munka vil\u00e1g\u00e1b\u00f3l","inLanguage":"hu-HU","publisher":{"@id":"https:\/\/allasorias.hu\/hirek\/#organization"}}]},"og:locale":"hu_HU","og:site_name":"AllasOrias.hu | H\u00edrek-lapszemle | \u00dczleti h\u00edrek az \u00e1ll\u00e1s \u00e9s a munka vil\u00e1g\u00e1b\u00f3l","og:type":"article","og:title":"\u00daj lehet\u0151s\u00e9g a c\u00e9geknek: behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9se | AllasOrias.hu | H\u00edrek-lapszemle","og:description":"Eg\u00e9szen id\u00e1ig a magyar jogszab\u00e1lyok nem ismert\u00e9k el a behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9s\u00e9t. Az elad\u00f3knak ez\u00e9rt olyan term\u00e9kek vagy szolg\u00e1ltat\u00e1sok ut\u00e1n is be kell fizetni\u00fck az \u00e1f\u00e1t, amit a vev\u0151j\u00fck soha nem t\u00e9r\u00edtett meg. A helyzet t\u00f6bb uni\u00f3s orsz\u00e1gban is hasonl\u00f3 volt, amire az Eur\u00f3pai B\u00edr\u00f3s\u00e1g (EUB) el\u0151sz\u00f6r az \u00fagynevezett Enzo Di Maura \u00fcgy","og:url":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/","og:image":"https:\/\/allasorias.hu\/hirek\/wp-content\/uploads\/2018\/11\/202141_uu.jpg","og:image:secure_url":"https:\/\/allasorias.hu\/hirek\/wp-content\/uploads\/2018\/11\/202141_uu.jpg","og:image:width":1280,"og:image:height":720,"article:published_time":"2019-10-16T07:14:12+00:00","article:modified_time":"2019-10-16T07:14:12+00:00","article:publisher":"https:\/\/www.facebook.com\/allasorias","twitter:card":"summary_large_image","twitter:title":"\u00daj lehet\u0151s\u00e9g a c\u00e9geknek: behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9se | AllasOrias.hu | H\u00edrek-lapszemle","twitter:description":"Eg\u00e9szen id\u00e1ig a magyar jogszab\u00e1lyok nem ismert\u00e9k el a behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9s\u00e9t. Az elad\u00f3knak ez\u00e9rt olyan term\u00e9kek vagy szolg\u00e1ltat\u00e1sok ut\u00e1n is be kell fizetni\u00fck az \u00e1f\u00e1t, amit a vev\u0151j\u00fck soha nem t\u00e9r\u00edtett meg. A helyzet t\u00f6bb uni\u00f3s orsz\u00e1gban is hasonl\u00f3 volt, amire az Eur\u00f3pai B\u00edr\u00f3s\u00e1g (EUB) el\u0151sz\u00f6r az \u00fagynevezett Enzo Di Maura \u00fcgy","twitter:image":"https:\/\/allasorias.hu\/hirek\/wp-content\/uploads\/2018\/11\/202141_uu.jpg","twitter:label1":"Written by","twitter:data1":"Juh\u00e1sz P\u00e9ter","twitter:label2":"Est. reading time","twitter:data2":"3 minutes"},"aioseo_meta_data":{"post_id":"3396","title":null,"description":null,"keywords":null,"keyphrases":null,"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":null,"og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"","isEnabled":true},"graphs":[]},"schema_type":null,"schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":null,"robots_max_videopreview":null,"robots_max_imagepreview":"large","priority":null,"frequency":null,"location":null,"local_seo":null,"breadcrumb_settings":null,"limit_modified_date":false,"ai":null,"created":"2021-02-01 22:56:23","updated":"2025-10-02 12:04:37","seo_analyzer_scan_date":null,"focus_keyword":null,"additional_keywords":null,"truseo_locale":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/allasorias.hu\/hirek\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/allasorias.hu\/hirek\/temak\/gazdasag\/\" title=\"Gazdas\u00e1g\">Gazdas\u00e1g<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t\u00daj lehet\u0151s\u00e9g a c\u00e9geknek: behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9se\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/allasorias.hu\/hirek"},{"label":"Gazdas\u00e1g","link":"https:\/\/allasorias.hu\/hirek\/temak\/gazdasag\/"},{"label":"\u00daj lehet\u0151s\u00e9g a c\u00e9geknek: behajthatatlan k\u00f6vetel\u00e9sekre es\u0151 ad\u00f3alap cs\u00f6kkent\u00e9se","link":"https:\/\/allasorias.hu\/hirek\/uj-lehetoseg-a-cegeknek-behajthatatlan-kovetelesekre-eso-adoalap-csokkentese\/"}],"_links":{"self":[{"href":"https:\/\/allasorias.hu\/hirek\/wp-json\/wp\/v2\/posts\/3396","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/allasorias.hu\/hirek\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/allasorias.hu\/hirek\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/allasorias.hu\/hirek\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/allasorias.hu\/hirek\/wp-json\/wp\/v2\/comments?post=3396"}],"version-history":[{"count":1,"href":"https:\/\/allasorias.hu\/hirek\/wp-json\/wp\/v2\/posts\/3396\/revisions"}],"predecessor-version":[{"id":3397,"href":"https:\/\/allasorias.hu\/hirek\/wp-json\/wp\/v2\/posts\/3396\/revisions\/3397"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/allasorias.hu\/hirek\/wp-json\/wp\/v2\/media\/2095"}],"wp:attachment":[{"href":"https:\/\/allasorias.hu\/hirek\/wp-json\/wp\/v2\/media?parent=3396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/allasorias.hu\/hirek\/wp-json\/wp\/v2\/categories?post=3396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/allasorias.hu\/hirek\/wp-json\/wp\/v2\/tags?post=3396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}