{"id":3400,"date":"2024-11-15T10:45:39","date_gmt":"2024-11-15T09:45:39","guid":{"rendered":"https:\/\/pkf.hu\/joggal-valo-visszaeles-eseten-az-alanyi-afamentesseget-is-megtagadhatja-az-adohatosag\/"},"modified":"2024-12-11T13:50:39","modified_gmt":"2024-12-11T12:50:39","slug":"joggal-valo-visszaeles-eseten-az-alanyi-afamentesseget-is-megtagadhatja-az-adohatosag","status":"publish","type":"post","link":"https:\/\/pkf.hu\/en\/2024\/11\/15\/joggal-valo-visszaeles-eseten-az-alanyi-afamentesseget-is-megtagadhatja-az-adohatosag\/","title":{"rendered":"Joggal val\u00f3 vissza\u00e9l\u00e9s eset\u00e9n az alanyi \u00e1famentess\u00e9get is megtagadhatja az ad\u00f3hat\u00f3s\u00e1g"},"content":{"rendered":"\n<p class=\"big\">C\u2011171\/23. \u2013 UP CAFFE d.o.o. | Az uni\u00f3s \u00e1farendszer adta jogokkal val\u00f3 vissza\u00e9l\u00e9s tilalm\u00e1nak az erre vonatkoz\u00f3 nemzeti szab\u00e1lyoz\u00e1s hi\u00e1ny\u00e1ban is \u00e9rv\u00e9nyes\u00fclnie kell.<\/p>\n\n\n\n<p>Az \u00fcgyben egy horv\u00e1t t\u00e1rsas\u00e1g alanyi \u00e1famentesk\u00e9nt vend\u00e9gl\u00e1t\u00f3helyet \u00fczemeltetett, majd, amikor m\u00e1r nem felelt meg az alanyi mentess\u00e9g felt\u00e9teleinek, \u201e\u00e1tmentette\u201d a v\u00e1llalkoz\u00e1s\u00e1t egy \u00fajonnan alap\u00edtott t\u00e1rsas\u00e1gba, \u00e9s v\u00e1ltozatlan form\u00e1ban folytatta a tev\u00e9kenys\u00e9get, ugyanazon a helyen, ugyanazokkal az alkalmazottakkal \u00e9s besz\u00e1ll\u00edt\u00f3kkal. Az \u00fajonnan alap\u00edtott c\u00e9g alanyi mentess\u00e9get v\u00e1lasztott, mert megfelelt a horv\u00e1t jogban erre n\u00e9zve el\u0151\u00edrt felt\u00e9teleknek.<\/p>\n\n\n\n<p>A horv\u00e1t ad\u00f3hat\u00f3s\u00e1g azonban joggal val\u00f3 vissza\u00e9l\u00e9sre hivatkozva nem engedte, hogy az \u00faj t\u00e1rsas\u00e1g alanyi mentesk\u00e9nt j\u00e1rjon el, \u00e9s \u00e1fafizet\u00e9si k\u00f6telezetts\u00e9get \u00e1llap\u00edtott meg a terh\u00e9re. Az Eur\u00f3pai B\u00edr\u00f3s\u00e1g el\u00e9 terjesztett k\u00e9rd\u00e9s arra vonatkozott, hogy a tag\u00e1llami hat\u00f3s\u00e1gok, illetve b\u00edr\u00f3s\u00e1gok \u00e1fafizet\u00e9si k\u00f6telezetts\u00e9get is el\u0151\u00edrhatnak-e (\u00e9s nem csak megtagadhatj\u00e1k az \u00e1falevon\u00e1st) az olyan esetben, amikor objekt\u00edv k\u00f6r\u00fclm\u00e9nyek alapj\u00e1n bizony\u00edtott az ad\u00f3z\u00f3 csal\u00e1rd, vissza\u00e9l\u00e9sszer\u0171 magatart\u00e1sa. <\/p>\n\n\n\n<p>Az \u00edt\u00e9let lesz\u00f6gezi, hogy az uni\u00f3s \u00e1fa rendszer egyik alapelve a joggal val\u00f3 vissza\u00e9l\u00e9s tilalma, aminek \u00e1ltal\u00e1nos jelleggel \u00e9rv\u00e9nyes\u00fclnie kell akkor is, ha az adott tag\u00e1llamban nincs erre vonatkoz\u00f3 kifejezett szab\u00e1ly. Ez\u00e9rt, ha az \u00fcgyben bebizonyosodik, hogy az ad\u00f3z\u00f3 els\u0151dleges c\u00e9lja az \u00e1tszervez\u00e9ssel a jogosulatlan ad\u00f3el\u0151ny szerz\u00e9s volt, az ad\u00f3hat\u00f3s\u00e1g ak\u00e1r \u00fagy is beavatkozhat, hogy megtagadja az alanyi \u00e1famentess\u00e9g szab\u00e1lyainak alkalmaz\u00e1s\u00e1t az ad\u00f3z\u00f3t\u00f3l. Megjegyezte ugyanakkor a b\u00edr\u00f3s\u00e1g, hogy ha \u00fagy lehet a jogszer\u0171 \u00e1llapotot vissza\u00e1ll\u00edtani, hogy \u00e1fak\u00f6rbe tartoz\u00f3nak tekintik az ad\u00f3z\u00f3t, az \u00e1falevon\u00e1si jog\u00e1t is meg kell vizsg\u00e1lni az \u00e1ltal\u00e1nos szab\u00e1lyok szerint.<\/p>\n\n\n\n<p><a href=\"https:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=290699&amp;pageIndex=0&amp;doclang=HU&amp;mode=lst&amp;dir=&amp;occ=first&amp;part=1&amp;cid=6141475\" target=\"_blank\" rel=\"noreferrer noopener\">Az \u00edt\u00e9let teljes magyar nyelv\u0171 sz\u00f6vege<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2011171\/23. \u2013 UP CAFFE d.o.o. | Az uni\u00f3s \u00e1farendszer adta [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3401,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[103],"tags":[],"class_list":["post-3400","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eub"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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