{"id":2528,"date":"2013-04-09T21:58:21","date_gmt":"2013-04-09T19:58:21","guid":{"rendered":"http:\/\/markert.hu\/wordpress\/?p=2528"},"modified":"2016-05-15T23:55:13","modified_gmt":"2016-05-15T21:55:13","slug":"levelezesem-a-nav-val-avagy-hogyan-kell-kulfoldi-jovedelmet-nem-leadozni-magyarorszagon","status":"publish","type":"post","link":"https:\/\/markert.hu\/wordpress\/?p=2528","title":{"rendered":"Levelez\u00e9sem a NAV-val, avagy hogyan kell k\u00fclf\u00f6ldi j\u00f6vedelmet (nem) lead\u00f3zni Magyarorsz\u00e1gon"},"content":{"rendered":"<p><del datetime=\"2013-04-09T19:01:11+00:00\">A minap<\/del> Pont egy h\u00f3nap\u00adja \u00edrtam egy leve\u00adlet a NAV-nak, mivel 5 perc gug\u00adli\u00adz\u00e1s ut\u00e1n nem tud\u00adtam kita\u00adl\u00e1l\u00adni, hogy a k\u00fcl\u00adf\u00f6l\u00addi j\u00f6ve\u00addel\u00admet hogyan kell beval\u00adla\u00adni. \u00cdgy ut\u00f3\u00adlag \u00e1tgon\u00addol\u00adva ott volt a sze\u00admem el\u0151tt a meg\u00adol\u00add\u00e1s, de m\u00e9g\u00adsem tal\u00e1l\u00adtam. Nosza, \u00edrtam is egy hossz\u00fa, hiva\u00adta\u00adlos leve\u00adlet a <span class=\"caps\">NAV<\/span> \u00fcgyf\u00e9lszolg\u00e1lat\u00e1nak.<\/p>\n<blockquote><p>Ked\u00adves&nbsp;<span class=\"caps\">NAV<\/span>!<\/p>\n<p>Tavaly m\u00e1r\u00adci\u00adus k\u00f6ze\u00adp\u00e9\u00adig dol\u00adgoz\u00adtam Magyar\u00ador\u00adsz\u00e1\u00adgon, az\u00f3ta Sv\u00e1jc\u00adban dol\u00adgo\u00adzom. Be kell jelen\u00adte\u00adnem a sv\u00e1j\u00adci mun\u00adka\u00adb\u00e9\u00adre\u00admet \u00e9s ad\u00f3\u00admat a 1253-ason? Ha igen, hogyan \u00e9s mik\u00e9nt?<\/p>\n<p>K\u00f6szi,<br>\nLaci<\/p><\/blockquote>\n<p>Gon\u00addol\u00adtam, nem h\u00fazom el hosszan, mert akkor vissza\u00adjo\u00adg\u00e1sz\u00adkod\u00adnak nekem, azt meg \u00fagy\u00adsem \u00e9rtem. Pusz\u00adt\u00e1n a t\u00e9nyek\u00adre hivat\u00adko\u00adz\u00f3 leve\u00adlem\u00admel teh\u00e1t gyors sikert rem\u00e9ltem.<\/p>\n<p>De nem t\u00f6r\u00adt\u00e9nt sem\u00admi. Egy h\u00e9t, k\u00e9t h\u00e9t, n\u00e9gy h\u00e9t, sem\u00admi. Azt\u00e1n teg\u00adnap meg\u00adj\u00f6tt a v\u00e1lasz. El\u0151\u00adsz\u00f6r azt hit\u00adtem, \u00e9let\u00adfogy\u00adtig\u00adlan\u00adra \u00edt\u00e9l\u00adtek, mert a r\u00e1n\u00e9\u00adz\u00e9s\u00adre is kis\u00adre\u00adg\u00e9ny hossz\u00fa\u00ads\u00e1\u00adg\u00fa lev\u00e9l nem lehet v\u00e1lasz egy ilyen pri\u00admi\u00adt\u00edv \u00e9s egy\u00adsze\u00adr\u0171 k\u00e9rd\u00e9sre.<\/p>\n<p>Dehogy\u00adnem.<\/p>\n<p>Miel\u0151tt tov\u00e1bb\u00admen\u00adn\u00e9nk, egy dol\u00adgot sze\u00adret\u00adn\u00e9k lesz\u00f6\u00adgez\u00adni. T\u00e9ny\u00adleg ala\u00adpos \u00e9s \u00e1tfo\u00adg\u00f3 v\u00e1laszt kap\u00adtam, meg\u00adv\u00e1\u00adla\u00adszol\u00adt\u00e1k a k\u00e9r\u00add\u00e9st, s\u0151t, m\u00e9g kap\u00adtam hoz\u00adz\u00e1 n\u00e9mi olvas\u00adni\u00adva\u00adl\u00f3t is. Az viszont vic\u00adces, hogy a 196 karak\u00adte\u00adrem 9.104 karak\u00adte\u00adres lavi\u00adn\u00e1t ind\u00edtott.<\/p>\n<blockquote><p>Tisz\u00adtelt \u00dcgyfel\u00fcnk!<\/p><\/blockquote>\n<p>Szia, Laci!<\/p>\n<blockquote><p>T\u00e1j\u00e9\u00adkoz\u00adtat\u00adjuk, hogy a sze\u00adm\u00e9\u00adlyi j\u00f6ve\u00adde\u00adlem\u00adad\u00f3\u00adr\u00f3l sz\u00f3\u00adl\u00f3 1995. \u00e9vi <span class=\"caps\">CXVII<\/span>. t\u00f6r\u00adv\u00e9ny (a tov\u00e1b\u00adbi\u00adak\u00adban: Szja tv.) jelen\u00adleg hat\u00e1\u00adlyos 2. \u00a7 (4)-(5) bekez\u00add\u00e9\u00adse alap\u00adj\u00e1n a bel\u00adf\u00f6l\u00addi ille\u00adt\u0151\u00ads\u00e9\u00adg\u0171 mag\u00e1n\u00adsze\u00adm\u00e9ly ad\u00f3\u00adk\u00f6\u00adte\u00adle\u00adzett\u00ads\u00e9\u00adge \u00f6sszes bev\u00e9\u00adte\u00adl\u00e9\u00adre kiter\u00adjed (tel\u00adjes k\u00f6r\u0171 ad\u00f3\u00adk\u00f6\u00adte\u00adle\u00adzett\u00ads\u00e9g). A k\u00fcl\u00adf\u00f6l\u00addi ille\u00adt\u0151\u00ads\u00e9\u00adg\u0171 mag\u00e1n\u00adsze\u00adm\u00e9ly ad\u00f3\u00adk\u00f6\u00adte\u00adle\u00adzett\u00ads\u00e9\u00adge kiz\u00e1\u00adr\u00f3\u00adlag a j\u00f6ve\u00adde\u00adlem\u00adszer\u00adz\u00e9s helye alap\u00adj\u00e1n bel\u00adf\u00f6ld\u00adr\u0151l sz\u00e1r\u00adma\u00adz\u00f3, vagy egy\u00e9b\u00adk\u00e9nt nem\u00adzet\u00adk\u00f6\u00adzi szer\u00adz\u0151\u00add\u00e9s, viszo\u00adnos\u00ads\u00e1g alap\u00adj\u00e1n a Magyar\u00ador\u00adsz\u00e1\u00adgon ad\u00f3z\u00adtat\u00adha\u00adt\u00f3 bev\u00e9\u00adte\u00adl\u00e9\u00adre ter\u00adjed ki (kor\u00adl\u00e1\u00adto\u00adzott ad\u00f3\u00adk\u00f6\u00adte\u00adle\u00adzett\u00ads\u00e9g). A nem\u00adzet\u00adk\u00f6\u00adzi szer\u00adz\u0151\u00add\u00e9s el\u0151\u00ad\u00edr\u00e1\u00ads\u00e1t kell alkal\u00admaz\u00adni, amennyi\u00adben t\u00f6r\u00adv\u00e9nnyel vagy kor\u00adm\u00e1ny\u00adren\u00adde\u00adlet\u00adtel kihir\u00adde\u00adtett nem\u00adzet\u00adk\u00f6\u00adzi szer\u00adz\u0151\u00add\u00e9s e t\u00f6r\u00adv\u00e9ny\u00adt\u0151l elt\u00e9\u00adr\u0151 el\u0151\u00ad\u00edr\u00e1st tartalmaz.<\/p><\/blockquote>\n<p>Magyar ember min\u00addig ad\u00f3\u00adzik. Nem magyar ember (turis\u00adta) csak a magyar j\u00f6ve\u00addel\u00adme alap\u00adj\u00e1n ad\u00f3\u00adzik. Van\u00adnak egy\u00e9b sza\u00adb\u00e1\u00adlyok&nbsp;is.<\/p>\n<blockquote><p>A Magyar N\u00e9p\u00adk\u00f6z\u00adt\u00e1r\u00adsa\u00ads\u00e1g \u00e9s a Sv\u00e1j\u00adci \u00c1llam\u00adsz\u00f6\u00advet\u00ads\u00e9g k\u00f6z\u00f6tt a ket\u00adt\u0151s ad\u00f3z\u00adta\u00adt\u00e1s elke\u00adr\u00fc\u00adl\u00e9\u00ads\u00e9\u00adre a j\u00f6ve\u00adde\u00adlem- \u00e9s a vagyon\u00adad\u00f3k ter\u00fc\u00adle\u00adt\u00e9n Buda\u00adpes\u00adten, az 1981. \u00e9vi \u00e1pri\u00adlis h\u00f3 9. nap\u00adj\u00e1n al\u00e1\u00ad\u00edrt egyez\u00adm\u00e9ny kihir\u00adde\u00adt\u00e9\u00ads\u00e9\u00adr\u00f3l sz\u00f3\u00adl\u00f3 1982. \u00e9vi 23. t\u00f6r\u00adv\u00e9ny\u00adere\u00adj\u0171 ren\u00adde\u00adlet (a tov\u00e1b\u00adbi\u00adak\u00adban: Egyez\u00adm\u00e9ny) rendelkezik.<\/p><\/blockquote>\n<p>Els\u0151 \u00f3ra: t\u00f6r\u00adt\u00e9\u00adne\u00adlem. Ma 32 \u00e9ve a kapi\u00adta\u00adlis\u00adta svej\u00adci\u00adek Buda\u00adpest\u00adre l\u00e1to\u00adgat\u00adtak, \u00e9s k\u00f6t\u00f6t\u00adtek egy j\u00f3f\u00e9\u00adle egyez\u00adm\u00e9nyt a magyar bety\u00e1rokkal.<\/p>\n<blockquote><p>A fen\u00adti\u00adek figye\u00adlem\u00adbe\u00adv\u00e9\u00adte\u00adl\u00e9\u00advel el\u0151\u00adsz\u00f6r azt kell meg\u00adha\u00adt\u00e1\u00adroz\u00adni, hogy \u00d6n a j\u00f6ve\u00adde\u00adlem meg\u00adszer\u00adz\u00e9\u00adse\u00adkor bel\u00adf\u00f6l\u00addi, vagy k\u00fcl\u00adf\u00f6l\u00addi ille\u00adt\u0151\u00ads\u00e9\u00adg\u0171\u00adnek min\u0151\u00ads\u00fclt, majd azt kell meg\u00ad\u00e1l\u00adla\u00adp\u00ed\u00adta\u00adni, hogy az \u00d6n \u00e1ltal szer\u00adzett j\u00f6ve\u00adde\u00adlem az Egyez\u00adm\u00e9ny alap\u00adj\u00e1n hol (melyik \u00e1llam\u00adban) ad\u00f3ztathat\u00f3.<\/p><\/blockquote>\n<p>Kita\u00adl\u00e1l\u00adjuk, hogy magyar vagy\u2011e, \u00e9s hogy kell\u2011e Magyar\u00ador\u00adsz\u00e1\u00adgon ad\u00f3znod.<\/p>\n<blockquote><p>I. Ille\u00adt\u0151\u00ads\u00e9g\u00adre vonat\u00adko\u00adz\u00f3 \u00e1lta\u00adl\u00e1\u00adnos szab\u00e1lyok<\/p>\n<p>Min\u00adde\u00adnek el\u0151tt t\u00e1j\u00e9\u00adkoz\u00adtat\u00adjuk, hogy a mag\u00e1n\u00adsze\u00adm\u00e9ly t\u00e9ny\u00adle\u00adges <span class=\"caps\">ILLET\u0150S\u00c9G\u00c9T<\/span> egy\u00adr\u00e9szt az ille\u00adt\u0151\u00ads\u00e9g\u00adre vonat\u00adko\u00adz\u00f3 <span class=\"caps\">MAGYAR<\/span> sza\u00adb\u00e1\u00adlyok, m\u00e1s\u00adr\u00e9szt az \u00e9rin\u00adtett <span class=\"caps\">K\u00dcLF\u00d6LDI<\/span> <span class=\"caps\">\u00c1LLAM<\/span> ille\u00adt\u0151\u00ads\u00e9g\u00adre vonat\u00adko\u00adz\u00f3 el\u0151\u00ad\u00edr\u00e1\u00adsai, har\u00admad\u00adr\u00e9szt a k\u00e9t \u00e1llam k\u00f6z\u00f6tt fenn\u00ad\u00e1l\u00adl\u00f3, a <span class=\"caps\">KETT\u0150S<\/span> <span class=\"caps\">AD\u00d3ZTAT\u00c1S<\/span> <span class=\"caps\">ELKER\u00dcL\u00c9S\u00c9R\u0150L<\/span> <span class=\"caps\">SZ\u00d3L\u00d3<\/span> nem\u00adzet\u00adk\u00f6\u00adzi <span class=\"caps\">EGYEZM\u00c9NY<\/span> sza\u00adb\u00e1\u00adlyai (jel\u00adlem\u00adz\u0151\u00aden annak 4. Cik\u00adke) egy\u00fct\u00adte\u00adsen hat\u00e1\u00adroz\u00adz\u00e1k meg. Szin\u00adt\u00e9n meg\u00ad\u00e1l\u00adla\u00adp\u00edt\u00adha\u00adt\u00f3, hogy az Egyez\u00adm\u00e9ny sza\u00adb\u00e1\u00adlyai d\u00f6n\u00adt\u0151\u00adb\u00ed\u00adr\u00f3\u00adk\u00e9nt funk\u00adci\u00ado\u00adn\u00e1l\u00adnak, azaz amennyi\u00adben mind a magyar, mind a k\u00fcl\u00adf\u00f6l\u00addi \u00e1llam meg\u00ad\u00e1l\u00adla\u00adp\u00ed\u00adtot\u00adta a saj\u00e1t bel\u00ads\u0151 joga sze\u00adrint a mag\u00e1n\u00adsze\u00adm\u00e9ly bel\u00adf\u00f6l\u00addi ille\u00adt\u0151\u00ads\u00e9\u00adg\u00e9t, akkor ennek az ellent\u00admon\u00add\u00e1s\u00adnak a fel\u00adol\u00add\u00e1\u00ads\u00e1\u00adra az Egyez\u00adm\u00e9ny sza\u00adb\u00e1\u00adlyai szolg\u00e1lnak.<\/p>\n<p>Az Szja. tv. 3. \u00a7 2. pont\u00adja alap\u00adj\u00e1n bel\u00adf\u00f6l\u00addi ille\u00adt\u0151\u00ads\u00e9\u00adg\u0171 mag\u00e1n\u00adsze\u00adm\u00e9ly t\u00f6b\u00adbek k\u00f6z\u00f6tt a magyar \u00e1llam\u00adpol\u00adg\u00e1r (kiv\u00e9\u00adve, ha egy\u00adide\u00adj\u0171\u00adleg m\u00e1s \u00e1llam\u00adnak is \u00e1llam\u00adpol\u00adg\u00e1\u00adra, \u00e9s bel\u00adf\u00f6l\u00add\u00f6n nem ren\u00addel\u00adke\u00adzik a pol\u00adg\u00e1\u00adrok sze\u00adm\u00e9\u00adlyi ada\u00adta\u00adi\u00adnak \u00e9s lak\u00adc\u00ed\u00adm\u00e9\u00adnek nyil\u00adv\u00e1n\u00adtar\u00adt\u00e1\u00ads\u00e1\u00adr\u00f3l sz\u00f3\u00adl\u00f3 t\u00f6r\u00adv\u00e9ny\u00adben meg\u00adha\u00adt\u00e1\u00adro\u00adzott lak\u00f3\u00adhellyel vagy tar\u00adt\u00f3z\u00adko\u00add\u00e1\u00adsi hellyel).<\/p>\n<p>Abban az eset\u00adben, ha egy mag\u00e1n\u00adsze\u00adm\u00e9lyt k\u00e9t \u00e1llam a saj\u00e1t bel\u00ads\u0151 joga alap\u00adj\u00e1n egy\u00adar\u00e1nt bel\u00adf\u00f6l\u00addi ille\u00adt\u0151\u00ads\u00e9\u00adg\u0171\u00adnek tekin\u00adti, akkor a t\u00e9ny\u00adle\u00adges ille\u00adt\u0151\u00ads\u00e9g k\u00e9r\u00add\u00e9\u00ads\u00e9t az Egyez\u00adm\u00e9ny ille\u00adt\u0151\u00ads\u00e9g\u00adr\u0151l sz\u00f3\u00adl\u00f3 Cik\u00adk\u00e9t kell alkalmazni.<\/p><\/blockquote>\n<p><em>A tan\u00adk\u00f6nyv\u00adben ez az \u00fan. kis\u00adbe\u00adt\u0171s&nbsp;r\u00e9sz.<\/em><\/p>\n<blockquote><p><span class=\"caps\">T\u00c1J\u00c9KOZTAT\u00c1SUNKAT<\/span> <span class=\"caps\">AZZAL<\/span> A <span class=\"caps\">FELT\u00c9TELEZ\u00c9SSEL<\/span> <span class=\"caps\">ADJUK<\/span>, <span class=\"caps\">HOGY<\/span> <span class=\"caps\">\u00d6N<\/span> <span class=\"caps\">MAGYAR<\/span> <span class=\"caps\">ILLET\u0150S\u00c9G\u0170NEK<\/span> <span class=\"caps\">MIN\u0150S\u00dcL<\/span>.<\/p><\/blockquote>\n<p>Sze\u00adrin\u00adt\u00fcnk magyar vagy.<\/p>\n<blockquote><p><span class=\"caps\">II<\/span>. Az Egyez\u00adm\u00e9ny 15. Cik\u00adke tar\u00adtal\u00admaz\u00adza a mun\u00adka\u00advi\u00adszony\u00adb\u00f3l sz\u00e1r\u00adma\u00adz\u00f3 j\u00f6ve\u00adde\u00adlem ad\u00f3z\u00adta\u00adt\u00e1\u00adsa hely\u00e9\u00adnek meg\u00adha\u00adt\u00e1\u00adro\u00adz\u00e1\u00ads\u00e1\u00adra vonat\u00adko\u00adz\u00f3 szab\u00e1lyokat.<\/p>\n<p>Az Egyez\u00adm\u00e9ny 15. Cikk (1) bekez\u00add\u00e9s \u00e9rtel\u00adm\u00e9\u00adben a 16., 18. \u00e9s 19. Cik\u00adkek fenn\u00adtar\u00adt\u00e1\u00ads\u00e1\u00adval a fize\u00adt\u00e9s, a b\u00e9r \u00e9s m\u00e1s hason\u00adl\u00f3 t\u00e9r\u00ed\u00adt\u00e9s, ame\u00adlyet az egyik Szer\u00adz\u0151\u00add\u0151 \u00c1llam\u00adban (Magyar\u00ador\u00adsz\u00e1\u00adgon) ille\u00adt\u0151\u00ads\u00e9g\u00adgel b\u00edr\u00f3 sze\u00adm\u00e9ly nem \u00f6n\u00e1l\u00adl\u00f3 mun\u00adk\u00e1\u00ad\u00e9rt kap, csak ebben az \u00c1llam\u00adban (Magyar\u00ador\u00adsz\u00e1\u00adgon) ad\u00f3z\u00adtat\u00adha\u00adt\u00f3, kiv\u00e9\u00adve, ha a mun\u00adk\u00e1t a m\u00e1sik Szer\u00adz\u0151\u00add\u0151 \u00c1llam\u00adban (Sv\u00e1jc\u00adban) v\u00e9g\u00adzik. Amennyi\u00adben a mun\u00adk\u00e1t ott v\u00e9g\u00adzik, \u00fagy az ez\u00e9rt kapott t\u00e9r\u00ed\u00adt\u00e9s a m\u00e1sik \u00c1llam\u00adban (Sv\u00e1jc\u00adban) ad\u00f3ztathat\u00f3.<\/p>\n<p>Az Egyez\u00adm\u00e9ny 15. Cikk (2) bekez\u00add\u00e9s \u00fagy ren\u00addel\u00adke\u00adzik, hogy tekin\u00adtet n\u00e9l\u00adk\u00fcl az (1) bekez\u00add\u00e9s\u00adre, az a t\u00e9r\u00ed\u00adt\u00e9s, ame\u00adlyet az egyik Szer\u00adz\u0151\u00add\u0151 \u00c1llam\u00adban (Magyar\u00ador\u00adsz\u00e1\u00adgon) ille\u00adt\u0151\u00ads\u00e9g\u00adgel b\u00edr\u00f3 sze\u00adm\u00e9ly a m\u00e1sik Szer\u00adz\u0151\u00add\u0151 \u00c1llam\u00adban (Sv\u00e1jc\u00adban) v\u00e9g\u00adzett nem \u00f6n\u00e1l\u00adl\u00f3 mun\u00adk\u00e1\u00ad\u00e9rt kap, csak az el\u0151\u00adsz\u00f6r eml\u00ed\u00adtett \u00c1llam\u00adban (Magyar\u00ador\u00adsz\u00e1\u00adgon) ad\u00f3z\u00adtat\u00adha\u00adt\u00f3,&nbsp;ha<br>\na) a ked\u00advez\u00adm\u00e9\u00adnye\u00adzett a m\u00e1sik \u00c1llam\u00adban (Sv\u00e1jc\u00adban) a vonat\u00adko\u00adz\u00f3 ad\u00f3\u00ad\u00e9v\u00adben \u00f6ssze\u00adsen nem tar\u00adt\u00f3z\u00adko\u00addik hosszabb ide\u00adig, mint 183 nap,&nbsp;\u00e9s<br>\nb) a t\u00e9r\u00ed\u00adt\u00e9st olyan mun\u00adka\u00adad\u00f3 fize\u00adti vagy olyan mun\u00adka\u00adad\u00f3 nev\u00e9\u00adben fize\u00adtik, aki nem b\u00edr ille\u00adt\u0151\u00ads\u00e9g\u00adgel a m\u00e1sik \u00c1llam\u00adban (Sv\u00e1jc\u00adban),&nbsp;\u00e9s<br>\nc) a t\u00e9r\u00ed\u00adt\u00e9st nem a mun\u00adka\u00adad\u00f3\u00adnak a m\u00e1sik \u00c1llam\u00adban (Sv\u00e1jc\u00adban) lev\u0151 telep\u00adhe\u00adlye vagy \u00e1llan\u00add\u00f3 beren\u00adde\u00adz\u00e9\u00adse viseli.<\/p>\n<p>A 15. Cikk (1) bekez\u00add\u00e9s ren\u00addel\u00adke\u00adz\u00e9\u00ads\u00e9\u00adnek alap\u00adj\u00e1n \u00d6nnek, mint magyar ille\u00adt\u0151\u00ads\u00e9\u00adg\u0171 mun\u00adka\u00adv\u00e1l\u00adla\u00adl\u00f3\u00adnak a Sv\u00e1jc\u00adban v\u00e9g\u00adzett, mun\u00adka\u00advi\u00adszony\u00adb\u00f3l sz\u00e1r\u00adma\u00adz\u00f3 j\u00f6ve\u00addel\u00adme Sv\u00e1jc\u00adban ad\u00f3z\u00adtat\u00adha\u00adt\u00f3, azon\u00adban a 15. Cikk (2) bekez\u00add\u00e9\u00ads\u00e9\u00adben fog\u00adlalt kon\u00adjunk\u00adt\u00edv fel\u00adt\u00e9\u00adte\u00adlek tel\u00adje\u00ads\u00fc\u00adl\u00e9\u00adse ese\u00adt\u00e9n (vagy\u00adis ha a 15. Cikk (2) bekez\u00add\u00e9s\u00adben fog\u00adlalt mind\u00adh\u00e1\u00adrom fel\u00adt\u00e9\u00adtel tel\u00adje\u00ads\u00fcl) \u00d6nnek, mint magyar ille\u00adt\u0151\u00ads\u00e9\u00adg\u0171 mun\u00adka\u00adv\u00e1l\u00adla\u00adl\u00f3\u00adnak a Sv\u00e1jc\u00adban v\u00e9g\u00adzett, mun\u00adka\u00advi\u00adszony\u00adb\u00f3l sz\u00e1r\u00adma\u00adz\u00f3 j\u00f6ve\u00addel\u00adme m\u00e9g\u00adis Magyar\u00ador\u00adsz\u00e1\u00adgon ad\u00f3z\u00adtat\u00adha\u00adt\u00f3 (r\u00f6vid\u00adt\u00e1\u00adv\u00fa kik\u00fcldet\u00e9s).<\/p><\/blockquote>\n<p>Akkor ad\u00f3\u00adzol kinn, ha ott vagy t\u00f6b\u00adbet, mint itt\u00adhon, \u00e9s kin\u00adti c\u00e9g\u00adn\u00e9l dolgozol.<\/p>\n<blockquote><p>A leve\u00adl\u00e9\u00adben k\u00f6z\u00f6l\u00adtek\u00adben nincs uta\u00adl\u00e1s arra vonat\u00adko\u00adz\u00f3\u00adan, hogy \u00d6n Sv\u00e1jc\u00adban kik\u00fcl\u00adde\u00adt\u00e9s kere\u00adt\u00e9\u00adben v\u00e9gez\u00adne mun\u00adk\u00e1t, ez\u00e9rt v\u00e9lel\u00admez\u00adz\u00fck, hogy a Sv\u00e1jc\u00adban v\u00e9g\u00adzett j\u00f6ve\u00addel\u00admet egy Sv\u00e1jc\u00adban ille\u00adt\u0151\u00ads\u00e9g\u00adgel b\u00edr\u00f3 mun\u00adk\u00e1l\u00adta\u00adt\u00f3\u00adt\u00f3l kap\u00adta. Ennek alap\u00adj\u00e1n az \u00d6n ese\u00adt\u00e9\u00adben, mivel a 15. Cikk (2) bekez\u00add\u00e9\u00ads\u00e9\u00adben fog\u00adlalt kon\u00adjunk\u00adt\u00edv fel\u00adt\u00e9\u00adte\u00adlek nem \u00e1ll\u00adnak fenn, azaz nem tel\u00adje\u00ads\u00fcl a 15. Cikk (2) bekez\u00add\u00e9\u00ads\u00e9\u00adben fog\u00adlalt mind\u00adh\u00e1\u00adrom fel\u00adt\u00e9\u00adtel mara\u00add\u00e9k\u00adta\u00adla\u00adnul, ez\u00e9rt <span class=\"caps\">\u00d6NNEK<\/span>, <span class=\"caps\">MINT<\/span> <span class=\"caps\">MAGYAR<\/span> <span class=\"caps\">ILLET\u0150S\u00c9G\u0170<\/span> <span class=\"caps\">MUNKAV\u00c1LLAL\u00d3NAK<\/span> A <span class=\"caps\">SV\u00c1JCBAN<\/span> <span class=\"caps\">V\u00c9GZETT<\/span>, <span class=\"caps\">NEM<\/span> <span class=\"caps\">\u00d6N\u00c1LL\u00d3<\/span> <span class=\"caps\">MUNK\u00c1B\u00d3L<\/span> <span class=\"caps\">SZ\u00c1RMAZ\u00d3<\/span> <span class=\"caps\">J\u00d6VEDELME<\/span> nem Magyar\u00ador\u00adsz\u00e1\u00adgon, hanem <span class=\"caps\">SV\u00c1JCBAN<\/span> <span class=\"caps\">AD\u00d3ZTATHAT\u00d3<\/span>.<\/p><\/blockquote>\n<p>Kisz\u00e1\u00admol\u00adtuk, hogy m\u00e1r\u00adci\u00adus\u00adt\u00f3l decem\u00adbe\u00adrig t\u00f6bb mint 183 nap van, \u00e9s \u00fagy v\u00e9l\u00adj\u00fck, Sv\u00e1jc\u00adban nem egy t\u00fcrk\u00adm\u00e9n c\u00e9g\u00adnek dolgozol.<\/p>\n<blockquote><p>Az Egyez\u00adm\u00e9ny 23. Cikk (1) bekez\u00add\u00e9s a) pont sze\u00adrint a Magyar N\u00e9p\u00adk\u00f6z\u00adt\u00e1r\u00adsa\u00ads\u00e1g\u00adban a ket\u00adt\u0151s ad\u00f3z\u00adta\u00adt\u00e1st a k\u00f6vet\u00adke\u00adz\u0151\u00adk\u00e9p\u00adpen kell elke\u00adr\u00fcl\u00adni: amennyi\u00adben a Magyar N\u00e9p\u00adk\u00f6z\u00adt\u00e1r\u00adsa\u00ads\u00e1g\u00adban ille\u00adt\u0151\u00ads\u00e9g\u00adgel b\u00edr\u00f3 sze\u00adm\u00e9ly j\u00f6ve\u00addel\u00admet \u00e9lvez vagy vagyo\u00adna van \u00e9s ez a j\u00f6ve\u00adde\u00adlem vagy vagyon az Egyez\u00adm\u00e9ny \u00e9rtel\u00adm\u00e9\u00adben a Sv\u00e1j\u00adci \u00c1llam\u00adsz\u00f6\u00advet\u00ads\u00e9g\u00adben ad\u00f3z\u00adtat\u00adha\u00adt\u00f3, \u00fagy a Magyar N\u00e9p\u00adk\u00f6z\u00adt\u00e1r\u00adsa\u00ads\u00e1g a b) \u00e9s c) pon\u00adtok fenn\u00adtar\u00adt\u00e1\u00ads\u00e1\u00adval ezt a j\u00f6ve\u00addel\u00admet vagy vagyont kive\u00adszi az ad\u00f3z\u00adta\u00adt\u00e1s&nbsp;al\u00f3l.<\/p><\/blockquote>\n<p>A Magyar N\u00e9p\u00adk\u00f6z\u00adt\u00e1r\u00adsa\u00ads\u00e1g a hanyat\u00adl\u00f3 (\u00e9s kapi\u00adta\u00adlis\u00adta) Nyu\u00adgat fel\u00e9 nemes gesz\u00adtust gya\u00adko\u00adrol, \u00e9s nem k\u00e9r ad\u00f3t azon j\u00f6ve\u00adde\u00adlem ut\u00e1n, ami\u00adhez a Magyar N\u00e9p\u00adk\u00f6z\u00adt\u00e1r\u00adsa\u00ads\u00e1g\u00adnak egy\u00e9b\u00adk\u00e9nt sem\u00admi k\u00f6ze&nbsp;sincs.<\/p>\n<blockquote><p>Az Egyez\u00adm\u00e9ny 23. Cikk (1) bekez\u00add\u00e9s c) pont sze\u00adrint azon\u00adban a Magyar N\u00e9p\u00adk\u00f6z\u00adt\u00e1r\u00adsa\u00ads\u00e1g\u00adban ille\u00adt\u0151\u00ads\u00e9g\u00adgel b\u00edr\u00f3 sze\u00adm\u00e9ly olyan j\u00f6ve\u00addel\u00adme vagy vagyo\u00adna, amely az Egyez\u00adm\u00e9ny \u00e9rtel\u00adm\u00e9\u00adben a Magyar N\u00e9p\u00adk\u00f6z\u00adt\u00e1r\u00adsa\u00ads\u00e1g\u00adban ki van v\u00e9ve az ad\u00f3z\u00adta\u00adt\u00e1s al\u00f3l, a Magyar N\u00e9p\u00adk\u00f6z\u00adt\u00e1r\u00adsa\u00ads\u00e1g\u00adban ennek a sze\u00adm\u00e9ly\u00adnek a t\u00f6b\u00adbi j\u00f6ve\u00addel\u00adm\u00e9\u00adre vagy vagyo\u00adn\u00e1\u00adra vonat\u00adko\u00adz\u00f3 ad\u00f3 meg\u00ad\u00e1l\u00adla\u00adp\u00ed\u00adt\u00e1\u00ads\u00e1\u00adn\u00e1l m\u00e9g\u00adis figye\u00adlem\u00adbe vehet\u0151.<\/p>\n<p>Az Szja. tv. 7. \u00a7 (1) bekez\u00add\u00e9s m) pont sze\u00adrint j\u00f6ve\u00adde\u00adlem kisz\u00e1\u00adm\u00ed\u00adt\u00e1\u00ads\u00e1\u00adn\u00e1l nem kell figye\u00adlem\u00adbe ven\u00adni a t\u00f6r\u00adv\u00e9nnyel vagy kor\u00adm\u00e1ny\u00adren\u00adde\u00adlet\u00adtel kihir\u00adde\u00adtett nem\u00adzet\u00adk\u00f6\u00adzi szer\u00adz\u0151\u00add\u00e9s alap\u00adj\u00e1n az ad\u00f3 al\u00f3l Magyar\u00ador\u00adsz\u00e1\u00adgon men\u00adte\u00ads\u00ed\u00adtett azon j\u00f6ve\u00addel\u00admet, ame\u00adlyet egy\u00e9b\u00adk\u00e9nt az \u00f6ssze\u00advont ad\u00f3\u00adlap\u00adba kel\u00adle\u00adne besz\u00e1\u00adm\u00ed\u00adta\u00adni. Ugyan\u00adak\u00adkor az Szja tv. 3. \u00a7 75. pont ab) alpont\u00adja az \u00e9ves \u00f6sszes j\u00f6ve\u00adde\u00adlem sz\u00e1\u00adm\u00ed\u00adt\u00e1\u00ads\u00e1\u00adn\u00e1l figye\u00adlem\u00adbe kell ven\u00adni a t\u00f6r\u00adv\u00e9nnyel vagy kor\u00adm\u00e1ny\u00adren\u00adde\u00adlet\u00adtel kihir\u00adde\u00adtett nem\u00adzet\u00adk\u00f6\u00adzi szer\u00adz\u0151\u00add\u00e9s alap\u00adj\u00e1n az ad\u00f3 al\u00f3l Magyar\u00ador\u00adsz\u00e1\u00adgon men\u00adte\u00ads\u00ed\u00adtett azon j\u00f6ve\u00addel\u00admet, ame\u00adlyet az \u00f6ssze\u00advont ad\u00f3\u00adlap\u00adba nem kell besz\u00e1m\u00edtani.<\/p><\/blockquote>\n<p>Az\u00e9rt \u00edrd be az ad\u00f3\u00adbe\u00adval\u00adl\u00e1\u00adsod\u00adba, hogy mennyit keres\u00adt\u00e9l, mert sze\u00adret\u00adj\u00fck azt tud\u00adni. Ben\u00adn\u00fcnk megb\u00edzhatsz!<\/p>\n<blockquote><p><span class=\"caps\">\u00d6SSZEGEZVE<\/span> A <span class=\"caps\">FENT<\/span> <span class=\"caps\">\u00cdRTAKAT<\/span>: <span class=\"caps\">HA<\/span> <span class=\"caps\">\u00d6N<\/span> <span class=\"caps\">MAGYARORSZ\u00c1GON<\/span> <span class=\"caps\">BELF\u00d6LDI<\/span> <span class=\"caps\">ILLET\u0150S\u00c9G\u0170<\/span> <span class=\"caps\">\u00c9S<\/span> <span class=\"caps\">SV\u00c1JCBAN<\/span> <span class=\"caps\">V\u00c9GZETT<\/span> <span class=\"caps\">MUNK\u00c1R\u00d3L<\/span> <span class=\"caps\">VAN<\/span> <span class=\"caps\">SZ\u00d3<\/span>, <span class=\"caps\">AKKOR<\/span> <span class=\"caps\">AZ<\/span> <span class=\"caps\">EBB\u0150L<\/span> <span class=\"caps\">SZ\u00c1RMAZ\u00d3<\/span> <span class=\"caps\">J\u00d6VEDELEM<\/span> <span class=\"caps\">SV\u00c1JCBAN<\/span> <span class=\"caps\">AD\u00d3ZTATHAT\u00d3<\/span>, <span class=\"caps\">AMENNYIBEN<\/span> <span class=\"caps\">AZ<\/span> <span class=\"caps\">EGYEZM\u00c9NY<\/span> 15. <span class=\"caps\">CIKK<\/span> (2) <span class=\"caps\">BEKEZD\u00c9S\u00c9BEN<\/span> <span class=\"caps\">FOGLALTAK<\/span> <span class=\"caps\">NEM<\/span> <span class=\"caps\">TELJES\u00dcLNEK<\/span> <span class=\"caps\">MARAD\u00c9KTALANUL<\/span>.<br>\n<span class=\"caps\">EZ<\/span> A <span class=\"caps\">J\u00d6VEDELEM<\/span> <span class=\"caps\">AZ<\/span> <span class=\"caps\">EGYEZM\u00c9NY<\/span> <span class=\"caps\">SZERINT<\/span> <span class=\"caps\">MAGYARORSZ\u00c1GON<\/span> <span class=\"caps\">MENTES\u00cdTETT<\/span> <span class=\"caps\">AZ<\/span> <span class=\"caps\">AD\u00d3<\/span> <span class=\"caps\">AL\u00d3L<\/span>, <span class=\"caps\">MIVEL<\/span> <span class=\"caps\">AZONBAN<\/span> <span class=\"caps\">\u00d6NNEK<\/span> <span class=\"caps\">MAGYARORSZ\u00c1GR\u00d3L<\/span> <span class=\"caps\">IS<\/span> <span class=\"caps\">SZ\u00c1RMAZOTT<\/span> <span class=\"caps\">J\u00d6VEDELME<\/span> A <span class=\"caps\">K\u00d6Z\u00d6LT<\/span> <span class=\"caps\">INFORM\u00c1CI\u00d3K<\/span> <span class=\"caps\">ALAPJ\u00c1N<\/span>, <span class=\"caps\">\u00cdGY<\/span> <span class=\"caps\">T\u00c1J\u00c9KOZTAT\u00d3<\/span> <span class=\"caps\">ADATK\u00c9NT<\/span> A 2012. <span class=\"caps\">AD\u00d3\u00c9VR\u0150L<\/span> <span class=\"caps\">SZ\u00d3L\u00d3<\/span> 1253 <span class=\"caps\">SZ\u00c1M\u00da<\/span> <span class=\"caps\">SZEM\u00c9LYI<\/span> <span class=\"caps\">J\u00d6VEDELEMAD\u00d3<\/span> <span class=\"caps\">BEVALL\u00c1S<\/span> 44. <span class=\"caps\">SOR\u00c1BAN<\/span> <span class=\"caps\">KELL<\/span> <span class=\"caps\">FELT\u00dcNTETNI<\/span> A <span class=\"caps\">SV\u00c1JCBAN<\/span> <span class=\"caps\">SZERZETT<\/span>, <span class=\"caps\">NEM<\/span> <span class=\"caps\">\u00d6N\u00c1LL\u00d3<\/span> <span class=\"caps\">MUNK\u00c1B\u00d3L<\/span> <span class=\"caps\">SZ\u00c1RMAZ\u00d3<\/span> <span class=\"caps\">J\u00d6VEDELMET<\/span>.<\/p><\/blockquote>\n<p>Lac\u00adk\u00f3, ha meg\u00adnyi\u00adtod az Abev\u00adJa\u00adv\u00e1t (ami egy iga\u00adzi hun\u00adga\u00adri\u00adkum), akkor a 44-es sor\u00adba \u00edrd be azt az \u00f6ssze\u00adget,&nbsp;m\u2019kay?<\/p>\n<blockquote><p>V\u00e9ge\u00adze\u00adt\u00fcl utal\u00adni k\u00edv\u00e1\u00adnunk arra, hogy az Szja tv. 5. \u00a7 (7) bekez\u00add\u00e9\u00adse sze\u00adrint a k\u00fcl\u00adf\u00f6l\u00addi p\u00e9nz\u00adnem\u00adben kelet\u00adke\u00adzett bev\u00e9\u00adtelt, fel\u00adme\u00adr\u00fclt kiad\u00e1st, vala\u00admint b\u00e1r\u00admely bizony\u00adla\u00adton k\u00fcl\u00adf\u00f6l\u00addi p\u00e9nz\u00adnem\u00adben meg\u00adadott, az ad\u00f3 m\u00e9r\u00adt\u00e9\u00adk\u00e9\u00adnek meg\u00adha\u00adt\u00e1\u00adro\u00adz\u00e1\u00ads\u00e1\u00adhoz fel\u00adhasz\u00adn\u00e1lt ada\u00adtot a 6. \u00a7 ren\u00addel\u00adke\u00adz\u00e9\u00adse\u00adi\u00adnek figye\u00adlem\u00adbe\u00adv\u00e9\u00adte\u00adl\u00e9\u00advel a Magyar Nem\u00adze\u00adti Bank (a tov\u00e1b\u00adbi\u00adak\u00adban: <span class=\"caps\">MNB<\/span>) hiva\u00adta\u00adlos devi\u00adza\u00ad\u00e1r\u00adfo\u00adlya\u00adm\u00e1\u00adnak, olyan k\u00fcl\u00adf\u00f6l\u00addi p\u00e9nz\u00adnem ese\u00adt\u00e9\u00adben, amely nem sze\u00adre\u00adpel az <span class=\"caps\">MNB<\/span> hiva\u00adta\u00adlos devi\u00adza\u00ad\u00e1r\u00adfo\u00adlyam-lap\u00adj\u00e1n, az <span class=\"caps\">MNB<\/span> \u00e1ltal k\u00f6z\u00adz\u00e9\u00adtett, eur\u00f3\u00adban meg\u00adadott \u00e1rfo\u00adlyam ala\u00adpul\u00adv\u00e9\u00adte\u00adl\u00e9\u00advel kell forint\u00adra \u00e1tsz\u00e1m\u00edtani.<br>\nAz Szja tv. 6. \u00a7-a alap\u00adj\u00e1n a k\u00fcl\u00adf\u00f6l\u00addi p\u00e9nz\u00adnem\u00adr\u0151l t\u00f6r\u00adt\u00e9\u00adn\u0151 \u00e1tsz\u00e1\u00adm\u00ed\u00adt\u00e1s\u00adhoz bev\u00e9\u00adtel ese\u00adt\u00e9\u00adben \u2014 ha e t\u00f6r\u00adv\u00e9ny m\u00e1s\u00adk\u00e9nt nem ren\u00addel\u00adke\u00adzik \u2014 a <span class=\"caps\">BEV\u00c9TELSZERZ\u00c9S<\/span> <span class=\"caps\">ID\u0150PONTJ\u00c1BAN<\/span>, kiad\u00e1s ese\u00adt\u00e9\u00adben a tel\u00adje\u00ads\u00ed\u00adt\u00e9s id\u0151\u00adpont\u00adj\u00e1\u00adban \u00e9rv\u00e9\u00adnyes \u00e1rfo\u00adlya\u00admot kell alkalmazni.<\/p><\/blockquote>\n<p>Ha a sv\u00e1j\u00adci fize\u00adt\u00e9\u00adse\u00addet Sv\u00e1jc\u00adban sv\u00e1j\u00adci frank\u00adban kap\u00adtad (van r\u00e1 es\u00e9ly), akkor elt\u00f6lt\u00adhetsz azzal egy bol\u00addog egy fer\u00adt\u00e1ly\u00ad\u00f3r\u00e1t, hogy egye\u00ads\u00e9\u00advel \u00e1tsz\u00e1\u00admol\u00adga\u00adtod az MNB-\u00e1rfo\u00adlya\u00admok\u00adkal forintra<\/p>\n<blockquote><p>Ett\u0151l elt\u00e9\u00adr\u0151\u00aden ha a bev\u00e9\u00adtelt k\u00fcl\u00adf\u00f6l\u00addi p\u00e9nz\u00adnem\u00adben sze\u00adrez\u00adte, vagy ha a kiad\u00e1st k\u00fcl\u00adf\u00f6l\u00addi p\u00e9nz\u00adnem\u00adben fizet\u00adte ki, \u00e9s ren\u00addel\u00adke\u00adzik a bev\u00e9\u00adtel meg\u00adszer\u00adz\u00e9\u00adse id\u0151\u00adpont\u00adj\u00e1t (a k\u00fcl\u00adf\u00f6l\u00addi p\u00e9nz elad\u00e1\u00ads\u00e1t) k\u00f6ve\u00adt\u0151 15 napon, illet\u00adve kiad\u00e1s ese\u00adt\u00e9n a tel\u00adje\u00ads\u00ed\u00adt\u00e9st (k\u00fcl\u00adf\u00f6l\u00addi p\u00e9nz v\u00e9te\u00adl\u00e9t) meg\u00adel\u0151\u00adz\u0151 15 napon bel\u00fcl <span class=\"caps\">P\u00c9NZ\u00dcGYI<\/span> <span class=\"caps\">INT\u00c9ZM\u00c9NY<\/span> <span class=\"caps\">\u00c1LTAL<\/span> az adott k\u00fcl\u00adf\u00f6l\u00addi p\u00e9nz elad\u00e1s\u00e1t\/v\u00e9tel\u00e9t iga\u00adzo\u00adl\u00f3, a nev\u00e9\u00adre ki\u00e1l\u00adl\u00ed\u00adtott bizony\u00adlat\u00adtal, akkor a figye\u00adlem\u00adbe vett <span class=\"caps\">\u00c1RFOLYAMOT<\/span> a bizony\u00adlat sze\u00adrin\u00adti \u00f6sszeg m\u00e9r\u00adt\u00e9\u00adk\u00e9\u00adig alkal\u00admaz\u00adhat\u00adja a forint\u00adra t\u00f6r\u00adt\u00e9\u00adn\u0151 \u00e1tsz\u00e1m\u00edt\u00e1shoz.<\/p><\/blockquote>\n<p>Ha vol\u00adt\u00e1l olyan h\u00fclye, \u00e9s forin\u00adtot vet\u00adt\u00e9l, akkor sz\u00e1\u00admol\u00adhatsz azzal az \u00e1rfolyammal.<\/p>\n<blockquote><p>Lehe\u00adt\u0151\u00ads\u00e9g van arra is, hogy a le\u00edr\u00adtak\u00adt\u00f3l elt\u00e9\u00adr\u0151\u00aden \u2014 v\u00e1lasz\u00adt\u00e1\u00adsa sze\u00adrint \u2014 az ad\u00f3\u00adel\u0151\u00adleg, ad\u00f3 meg\u00ad\u00e1l\u00adla\u00adp\u00ed\u00adt\u00e1\u00ads\u00e1\u00adhoz a bev\u00e9\u00adtel forint\u00adra t\u00f6r\u00adt\u00e9\u00adn\u0151 \u00e1tsz\u00e1\u00adm\u00ed\u00adt\u00e1\u00ads\u00e1\u00adra a meg\u00adszer\u00adz\u00e9\u00adse <span class=\"caps\">NAPJ\u00c1T<\/span> <span class=\"caps\">MEGEL\u0150Z\u0150<\/span> <span class=\"caps\">H\u00d3NAP<\/span> 15. <span class=\"caps\">NAPJ\u00c1N<\/span> <span class=\"caps\">\u00c9RV\u00c9NYES<\/span> <span class=\"caps\">MNB<\/span> <span class=\"caps\">HIVATALOS<\/span> <span class=\"caps\">DEVIZA\u00c1RFOLYAMOT<\/span>, olyan k\u00fcl\u00adf\u00f6l\u00addi p\u00e9nz\u00adnem ese\u00adt\u00e9\u00adben, amely nem sze\u00adre\u00adpel az <span class=\"caps\">MNB<\/span> hiva\u00adta\u00adlos devi\u00adza\u00ad\u00e1r\u00adfo\u00adlyam-lap\u00adj\u00e1n, az <span class=\"caps\">MNB<\/span> \u00e1ltal k\u00f6z\u00adz\u00e9\u00adtett, eur\u00f3\u00adban meg\u00adadott \u00e1rfo\u00adlya\u00admot alkalmazza.<\/p><\/blockquote>\n<p>M\u00e9g min\u00addig nem el\u00e9g bonyo\u00adlult a t\u00f6r\u00adv\u00e9ny, ez\u00e9rt bele\u00adrak\u00adtunk m\u00e9g egy \u00a7-t.<\/p>\n<p><em>Itt vet\u00adn\u00e9m k\u00f6z\u00adbe, hogy ennek az \u00e1rfo\u00adlyam\u00adsz\u00e1\u00adm\u00ed\u00adt\u00e1s\u00adnak az\u00e9rt nincs a vil\u00e1\u00adgon sem\u00admi \u00e9rtel\u00adme, mert a brut\u00adt\u00f3 j\u00f6ve\u00addel\u00adme\u00admet nem mon\u00addom meg (nem is kell). Innen\u00adt\u0151l kezd\u00adve azt\u00e1n h\u00f3t mind\u00adegy, hogy az X\u2011et szor\u00adzom 220-szal, vagy az Y\u2011t 230-cal. Good&nbsp;luck!<\/em><\/p>\n<blockquote><p>Ter\u00adm\u00e9\u00adsze\u00adte\u00adsen a fen\u00adti\u00adek\u00adben eml\u00ed\u00adtett forint\u00adra t\u00f6r\u00adt\u00e9\u00adn\u0151 \u00e1tsz\u00e1\u00adm\u00ed\u00adt\u00e1s\u00adn\u00e1l a brut\u00adt\u00f3 j\u00f6ve\u00addel\u00admet kell ala\u00adpul&nbsp;venni.<\/p><\/blockquote>\n<p>A brut\u00adt\u00f3 b\u00e9red\u00addel sz\u00e1\u00admol\u00adj\u00e1l. Tudod, ez az, ami Sv\u00e1jc\u00adban a net\u00adt\u00f3 110%-a, Magyar\u00ador\u00adsz\u00e1\u00adgon a net\u00adt\u00f3 200%-a.<\/p>\n<blockquote><p>Az Alkot\u00adm\u00e1ny\u00adb\u00ed\u00adr\u00f3\u00ads\u00e1g 60\/1992. (<span class=\"caps\">XI<\/span>.17.) <span class=\"caps\">AB<\/span> hat\u00e1\u00adro\u00adza\u00adt\u00e1\u00adban r\u00f6g\u00adz\u00ed\u00adtet\u00adtek\u00adkel \u00f6ssz\u00adhang\u00adban t\u00e1j\u00e9\u00adkoz\u00adtat\u00adjuk, hogy a v\u00e1lasz\u00adle\u00adv\u00e9l\u00adben r\u00e9sz\u00adle\u00adte\u00adzet\u00adtek szak\u00admai v\u00e9le\u00adm\u00e9ny\u00adnek min\u0151\u00ads\u00fcl\u00adnek, k\u00f6te\u00adle\u00adz\u0151 jogi er\u0151\u00advel nem b\u00edrnak.<\/p><\/blockquote>\n<p>K\u00f6szi, hogy elol\u00advas\u00adtad a leve\u00adl\u00fcn\u00adket. Ha \u00edgy j\u00e1rsz el, m\u00e9g min\u00addig meg\u00adb\u00fcn\u00adtet\u00adhe\u00adt\u00fcnk, ez&nbsp;van.<\/p>\n<blockquote><p>\u00dcdv\u00f6z\u00adlet\u00adtel:<br>\nNem\u00adze\u00adti Ad\u00f3- \u00e9s V\u00e1mhivatal<br>\nK\u00f6z\u00e9p-magyar\u00ador\u00adsz\u00e1\u00adgi Regi\u00ado\u00adn\u00e1\u00adlis Ad\u00f3 F\u0151igazgat\u00f3s\u00e1ga<br>\nT\u00e1j\u00e9\u00adkoz\u00adta\u00adt\u00e1\u00adsi F\u0151oszt\u00e1ly<\/p><\/blockquote>\n<p>Mari\u00adka a 3\u2011as szob\u00e1b\u00f3l.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A minap Pont egy h\u00f3nap\u00adja \u00edrtam egy leve\u00adlet a NAV-nak, mivel 5 perc gug\u00adli\u00adz\u00e1s ut\u00e1n nem tud\u00adtam kita\u00adl\u00e1l\u00adni, hogy a k\u00fcl\u00adf\u00f6l\u00addi j\u00f6ve\u00addel\u00admet hogyan kell beval\u00adla\u00adni. \u00cdgy ut\u00f3\u00adlag \u00e1tgon\u00addol\u00adva ott volt a sze\u00admem el\u0151tt a meg\u00adol\u00add\u00e1s, de m\u00e9g\u00adsem tal\u00e1l\u00adtam. Nosza, \u00edrtam is egy hossz\u00fa, hiva\u00adta\u00adlos leve\u00adlet a <span class=\"caps\">NAV<\/span> \u00fcgy\u00adf\u00e9l\u00adszol\u00adg\u00e1\u00adla\u00adt\u00e1\u00adnak. Ked\u00adves&nbsp;<span class=\"caps\">NAV<\/span>! Tavaly m\u00e1r\u00adci\u00adus k\u00f6ze\u00adp\u00e9\u00adig dol\u00adgoz\u00adtam Magyar\u00ador\u00adsz\u00e1\u00adgon,&nbsp;az\u00f3ta&nbsp;[\u2026]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[21,22,10],"tags":[],"class_list":["post-2528","post","type-post","status-publish","format-standard","hentry","category-nem-jo","category-penz","category-politika"],"_links":{"self":[{"href":"https:\/\/markert.hu\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2528","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/markert.hu\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/markert.hu\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/markert.hu\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/markert.hu\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2528"}],"version-history":[{"count":8,"href":"https:\/\/markert.hu\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2528\/revisions"}],"predecessor-version":[{"id":3133,"href":"https:\/\/markert.hu\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2528\/revisions\/3133"}],"wp:attachment":[{"href":"https:\/\/markert.hu\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/markert.hu\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/markert.hu\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}