{"id":230612,"date":"2022-10-20T13:39:26","date_gmt":"2022-10-20T13:39:26","guid":{"rendered":"https:\/\/kalmanpartners.com\/?p=230612"},"modified":"2022-10-21T12:03:02","modified_gmt":"2022-10-21T12:03:02","slug":"hazastarsak-kozos-kulfoldi-szamlaja-utani-adozasi-kotelezettseg-szabalyozasa","status":"publish","type":"post","link":"https:\/\/kalmanpartners.com\/hazastarsak-kozos-kulfoldi-szamlaja-utani-adozasi-kotelezettseg-szabalyozasa\/","title":{"rendered":"H\u00e1zast\u00e1rsak k\u00f6z\u00f6s k\u00fclf\u00f6ldi sz\u00e1ml\u00e1ja ut\u00e1ni ad\u00f3z\u00e1si k\u00f6telezetts\u00e9g szab\u00e1lyoz\u00e1sa"},"content":{"rendered":"

A NAV megkezdte a k\u00fclf\u00f6ldi p\u00e9nzint\u00e9zetekt\u0151l a DAC2-CRS adatszolg\u00e1ltat\u00e1ssal \u00e9rintett j\u00f6vedelemi adatok fel\u00fclvizsg\u00e1lat\u00e1t. Ennek sor\u00e1n a 2018. \u00e9vi ad\u00f3k fel\u00fclvizsg\u00e1lat\u00e1ra ker\u00fclt el\u0151sz\u00f6r sor. Itt sz\u00e1mtalan esetben a h\u00e1zast\u00e1rsak k\u00f6z\u00f6s sz\u00e1ml\u00e1j\u00e1n\u00e1l az el\u00e9rt j\u00f6vedelem ut\u00e1n csak az egyik h\u00e1zast\u00e1rs vallotta be a j\u00f6vedelmet. Az eddigi gyakorlat szerint ez a NAV sz\u00e1m\u00e1ra nem volt elfogadhat\u00f3 \u00e9s a k\u00fclf\u00f6ldi p\u00e9nzint\u00e9zetek is mindk\u00e9t h\u00e1zast\u00e1rs r\u00e9sz\u00e9re k\u00fcl\u00f6n-k\u00fcl\u00f6n \u00e1ll\u00edtottak ki j\u00f6vedelemigazol\u00e1st, illetve a NAV fel\u00e9 a jelent\u00e9st k\u00fcl\u00f6n-k\u00fcl\u00f6n n\u00e9ven adt\u00e1k meg.<\/p>\n

Ezekben az \u00fcgyekben irod\u00e1nk arra az \u00e1ll\u00e1spontra helyezkedett, hogy helyesen t\u00f6rt\u00e9nt a k\u00f6telezetts\u00e9gteljes\u00edt\u00e9s akkor is, ha csak az egyik h\u00e1zast\u00e1rs vallotta be a k\u00f6z\u00f6s sz\u00e1ml\u00e1n l\u00e9v\u0151 teljes j\u00f6vedelmet, miut\u00e1n a sz\u00e1mla a h\u00e1zast\u00e1rsi vagyonk\u00f6z\u00f6ss\u00e9g r\u00e9sze \u00e9s ett\u0151l a kincst\u00e1rt h\u00e1tr\u00e1ny nem \u00e9rte. Az irod\u00e1nk \u00e1ltal k\u00e9pviselt \u00fcgyekben a NAV ezt az \u00e1ll\u00e1spontot elfogadta \u00e9s \u00edgy elker\u00fclhet\u0151v\u00e9 v\u00e1lt \u2013 az eddig bevett gyakorlatnak sz\u00e1m\u00edt\u00f3 \u2013 \u00f6nrev\u00edzi\u00f3s elj\u00e1r\u00e1s lefolytat\u00e1sa \u00e9s ennek megfelel\u0151en az \u00fcgyfelek jelent\u0151s k\u00f6lts\u00e9gt\u0151l \u00e9s adminisztrat\u00edv tehert\u0151l szabadultak meg.<\/p>\n","protected":false},"excerpt":{"rendered":"

A NAV megkezdte a k\u00fclf\u00f6ldi p\u00e9nzint\u00e9zetekt\u0151l a DAC2-CRS adatszolg\u00e1ltat\u00e1ssal \u00e9rintett j\u00f6vedelemi adatok fel\u00fclvizsg\u00e1lat\u00e1t. Ennek sor\u00e1n a 2018. \u00e9vi ad\u00f3k fel\u00fclvizsg\u00e1lat\u00e1ra ker\u00fclt el\u0151sz\u00f6r sor. Itt sz\u00e1mtalan esetben a h\u00e1zast\u00e1rsak k\u00f6z\u00f6s sz\u00e1ml\u00e1j\u00e1n\u00e1l az el\u00e9rt j\u00f6vedelem ut\u00e1n csak az egyik h\u00e1zast\u00e1rs vallotta be a j\u00f6vedelmet. Az eddigi gyakorlat szerint ez a NAV sz\u00e1m\u00e1ra nem volt elfogadhat\u00f3 \u00e9s a […]<\/p>\n","protected":false},"author":4,"featured_media":230615,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"\nH\u00e1zast\u00e1rsak k\u00f6z\u00f6s k\u00fclf\u00f6ldi sz\u00e1ml\u00e1ja ut\u00e1ni ad\u00f3z\u00e1si k\u00f6telezetts\u00e9g szab\u00e1lyoz\u00e1sa | K\u00e1lm\u00e1n \u00e9s T\u00e1rsai \u00dcgyv\u00e9di Iroda<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kalmanpartners.com\/hazastarsak-kozos-kulfoldi-szamlaja-utani-adozasi-kotelezettseg-szabalyozasa\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"H\u00e1zast\u00e1rsak k\u00f6z\u00f6s k\u00fclf\u00f6ldi sz\u00e1ml\u00e1ja ut\u00e1ni ad\u00f3z\u00e1si k\u00f6telezetts\u00e9g szab\u00e1lyoz\u00e1sa | K\u00e1lm\u00e1n \u00e9s T\u00e1rsai \u00dcgyv\u00e9di Iroda\" \/>\n<meta property=\"og:description\" content=\"A NAV megkezdte a k\u00fclf\u00f6ldi p\u00e9nzint\u00e9zetekt\u0151l a DAC2-CRS adatszolg\u00e1ltat\u00e1ssal \u00e9rintett j\u00f6vedelemi adatok fel\u00fclvizsg\u00e1lat\u00e1t. Ennek sor\u00e1n a 2018. \u00e9vi ad\u00f3k fel\u00fclvizsg\u00e1lat\u00e1ra ker\u00fclt el\u0151sz\u00f6r sor. Itt sz\u00e1mtalan esetben a h\u00e1zast\u00e1rsak k\u00f6z\u00f6s sz\u00e1ml\u00e1j\u00e1n\u00e1l az el\u00e9rt j\u00f6vedelem ut\u00e1n csak az egyik h\u00e1zast\u00e1rs vallotta be a j\u00f6vedelmet. Az eddigi gyakorlat szerint ez a NAV sz\u00e1m\u00e1ra nem volt elfogadhat\u00f3 \u00e9s a […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kalmanpartners.com\/hazastarsak-kozos-kulfoldi-szamlaja-utani-adozasi-kotelezettseg-szabalyozasa\/\" \/>\n<meta property=\"og:site_name\" content=\"K\u00e1lm\u00e1n \u00e9s T\u00e1rsai \u00dcgyv\u00e9di Iroda\" \/>\n<meta property=\"article:published_time\" content=\"2022-10-20T13:39:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-21T12:03:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kalmanpartners.com\/wp-content\/uploads\/2022\/10\/pexels-jasmine-carter-888899.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"1333\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Valentin K\u00e9ri\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta 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