{"id":17490,"date":"2019-04-24T11:20:08","date_gmt":"2019-04-24T09:20:08","guid":{"rendered":"https:\/\/bpion.com\/hu\/?p=17490"},"modified":"2023-12-07T11:22:44","modified_gmt":"2023-12-07T10:22:44","slug":"csoportos-adozas-a-tarsasagi-adoban","status":"publish","type":"post","link":"https:\/\/bpion.hu\/csoportos-adozas-a-tarsasagi-adoban\/","title":{"rendered":"Csoportos ad\u00f3z\u00e1s a t\u00e1rsas\u00e1gi ad\u00f3ban"},"content":{"rendered":"\n
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2019-t\u0151l Magyarorsz\u00e1gon is el\u00e9rhet\u0151 a nemzetk\u00f6zi j\u00f6vedelemad\u00f3z\u00e1sban m\u00e1r ismert csoportos ad\u00f3alanyis\u00e1g.<\/strong> A csoportad\u00f3z\u00e1s l\u00e9nyege, hogy egy adott v\u00e1llalatcsoport az adott ad\u00f3nem tekintet\u00e9ben egyetlen ad\u00f3alanynak sz\u00e1m\u00edt, m\u00edg minden m\u00e1s tekintetben meg\u0151rzik a csoporttagok az \u00f6n\u00e1ll\u00f3s\u00e1gukat.<\/strong><\/p>\n\n\n\n

Alkalmaz\u00e1s\u00e1ra a bejelent\u00e9s k\u00f6vet\u0151 \u00e9vt\u0151l van lehet\u0151s\u00e9g. V\u00e1laszt\u00e1s\u00e1n\u00e1l t\u00f6bb felt\u00e9telnek kell megfelelni a csoporttagoknak. Csak azok a belf\u00f6ldi illet\u0151s\u00e9g\u0171 ad\u00f3alanyok vehetnek r\u00e9szt a csoportos ad\u00f3z\u00e1sban, akinek megegyezik a m\u00e9rlegfordul\u00f3napjuk, k\u00f6nyvvezet\u00e9s\u00fck p\u00e9nzneme, azonosak a k\u00f6nyvvezet\u00e9s\u00fck szab\u00e1lyai, egym\u00e1s kapcsolat v\u00e1llalkoz\u00e1sai \u00e9s legal\u00e1bb 75 sz\u00e1zal\u00e9kos ar\u00e1ny\u00fa szavazati jogon alapul\u00f3 kapcsolt v\u00e1llalkoz\u00e1si viszony \u00e1ll fenn k\u00f6z\u00f6tt\u00fck.<\/p>\n\n\n\n

A csoportos t\u00e1rsas\u00e1gi ad\u00f3alany l\u00e9trehoz\u00e1s\u00e1ra valamennyi leend\u0151 csoporttag \u00edr\u00e1sbeli k\u00e9relm\u00e9re, az ad\u00f3hat\u00f3s\u00e1g enged\u00e9lye alapj\u00e1n van lehet\u0151s\u00e9g. A csoportos ad\u00f3alanyis\u00e1got alkalmaz\u00f3 t\u00e1rsas\u00e1g egyidej\u0171leg csak egy csoportos t\u00e1rsas\u00e1gi ad\u00f3alany tagja lehet.  Az ad\u00f3hat\u00f3s\u00e1g a csoportos t\u00e1rsas\u00e1gi ad\u00f3alany r\u00e9sz\u00e9re csoportazonos\u00edt\u00f3 sz\u00e1mot \u00e1llap\u00edt meg, amellyel a csoportk\u00e9pvisel\u0151 a k\u00f6z\u00f6s ad\u00f3k\u00f6telezetts\u00e9gek teljes\u00edti \u00e9s a k\u00f6z\u00f6s ad\u00f3z\u00f3i jogok gyakorolja.<\/p>\n\n\n\n

A csoporttagoknak az ad\u00f3bevall\u00e1ssal egyen\u00e9rt\u00e9k\u0171 nyilatkozatot kell tenni\u00fck, amikor is \u00fagy j\u00e1rnak el, mintha \u00f6n\u00e1ll\u00f3 ad\u00f3alanyok lenn\u00e9nek, ezen fel\u00fcl pedig egy csoportos ad\u00f3bevall\u00e1st is be kell ny\u00fajtani. A csoportos ad\u00f3alap meg\u00e1llap\u00edt\u00e1s\u00e1nak speci\u00e1lis szab\u00e1lyai vannak. A csoportos t\u00e1rsas\u00e1gi ad\u00f3alany ad\u00f3\u00e9vi ad\u00f3alapja a csoporttagok \u00e1ltal egyedileg meg\u00e1llap\u00edtott, nem negat\u00edv ad\u00f3alapok \u00f6sszege korrig\u00e1lva az elhat\u00e1rolt vesztes\u00e9ggel, a fizetend\u0151 ad\u00f3t pedig az egyedileg meg\u00e1llap\u00edtott pozit\u00edv ad\u00f3alapok ar\u00e1ny\u00e1ban osztj\u00e1k fel a csoport ad\u00f3alanyok k\u00f6z\u00f6tt. Az ad\u00f3kedvezm\u00e9nyeket a csoporttagok k\u00f6z\u00f6sen is \u00e9rv\u00e9nyes\u00edthetik. A csoporttags\u00e1g el\u0151tti ad\u00f3kedvezm\u00e9nyek akkor \u00e9rv\u00e9nyes\u00edthet\u0151, ha a kedvezm\u00e9ny felt\u00e9teleinek a tag csoporttagk\u00e9nt is megfelel, \u00faj ad\u00f3kedvezm\u00e9nyt pedig akkor vehet ig\u00e9nybe a csoport, ha a felt\u00e9teleknek legal\u00e1bb egy csoporttagja megfelel.<\/p>\n\n\n\n

A csoportos ad\u00f3alanyis\u00e1g egyik el\u0151nye, hogy a t\u00f6rv\u00e9ny lehet\u0151v\u00e9 teszi, hogy a csoport tagjai egym\u00e1s k\u00f6z\u00f6tt \u00e9rv\u00e9nyes\u00edts\u00e9k a csoportos ad\u00f3alanyis\u00e1g alatt keletkezett vesztes\u00e9geiket, ad\u00f3kedvezm\u00e9nyeiket. M\u00e1sik el\u0151nye, hogy sok esetben el lehet tekinteni a transzfer\u00e1raz\u00e1si szab\u00e1lyokt\u00f3l \u00e9s a csoport tagjai az egym\u00e1s k\u00f6z\u00f6tti \u00fcgyletek transzfer\u00e1r-dokument\u00e1ci\u00f3s k\u00f6telezetts\u00e9ge al\u00f3l felment\u00e9st kaphatnak, a csoportos ad\u00f3alanyis\u00e1g l\u00e9trej\u00f6tt\u00e9t k\u00f6vet\u0151en.<\/p>\n\n\n\n

\"V\u00e1llalat<\/figure>\n\n\n\n
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Kapcsolat:<\/h4>\n\n\n\n
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\"\"<\/a><\/figure>
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Tam\u00e1s Kov\u00e1cs<\/a><\/strong>
MD Hungary,
Partner


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2019-t\u0151l Magyarorsz\u00e1gon is el\u00e9rhet\u0151 a nemzetk\u00f6zi j\u00f6vedelemad\u00f3z\u00e1sban m\u00e1r ismert csoportos ad\u00f3alanyis\u00e1g. A csoportad\u00f3z\u00e1s l\u00e9nyege, hogy egy adott v\u00e1llalatcsoport az adott ad\u00f3nem tekintet\u00e9ben egyetlen ad\u00f3alanynak sz\u00e1m\u00edt, m\u00edg minden m\u00e1s tekintetben meg\u0151rzik a csoporttagok az \u00f6n\u00e1ll\u00f3s\u00e1gukat. Alkalmaz\u00e1s\u00e1ra a bejelent\u00e9s k\u00f6vet\u0151 \u00e9vt\u0151l van lehet\u0151s\u00e9g. V\u00e1laszt\u00e1s\u00e1n\u00e1l t\u00f6bb felt\u00e9telnek kell megfelelni a csoporttagoknak. Csak azok a belf\u00f6ldi illet\u0151s\u00e9g\u0171 ad\u00f3alanyok vehetnek r\u00e9szt … Csoportos ad\u00f3z\u00e1s a t\u00e1rsas\u00e1gi ad\u00f3ban<\/span><\/a><\/p>\n","protected":false},"author":30,"featured_media":16581,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"rk-custom-page-article-page-en.php","format":"standard","meta":{"footnotes":""},"categories":[371,373,1,368,372],"tags":[],"yoast_head":"\nCsoportos ad\u00f3z\u00e1s a t\u00e1rsas\u00e1gi ad\u00f3ban - BPiON Magyarorsz\u00e1g<\/title>\n<meta name=\"description\" content=\"2019-t\u0151l Magyarorsz\u00e1gon is el\u00e9rhet\u0151 a nemzetk\u00f6zi j\u00f6vedelemad\u00f3z\u00e1sban m\u00e1r ismert csoportos ad\u00f3alanyis\u00e1g.\u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bpion.hu\/csoportos-adozas-a-tarsasagi-adoban\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Csoportos ad\u00f3z\u00e1s a t\u00e1rsas\u00e1gi ad\u00f3ban - 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