{"id":3749,"date":"2022-10-12T19:02:14","date_gmt":"2022-10-12T17:02:14","guid":{"rendered":"https:\/\/bcch.com\/?p=3749"},"modified":"2022-10-12T19:07:31","modified_gmt":"2022-10-12T17:07:31","slug":"bird-bird-life-amongst-receipt-mills-or-beware-scammers","status":"publish","type":"post","link":"https:\/\/bcch.com\/?p=3749","title":{"rendered":"Bird &#038; Bird &#8211; Life Amongst Receipt Mills or Beware, Scammers"},"content":{"rendered":"\n[et_pb_section fb_built=&#8221;1&#8243; theme_builder_area=&#8221;post_content&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; theme_builder_area=&#8221;post_content&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<p>Havonta kapcsol le l\u00e1tv\u00e1nyos rajta\u00fct\u00e9sek keret\u00e9ben \u00fajabb sz\u00e1mlagy\u00e1ros b\u0171nband\u00e1kat a NAV: kommand\u00f3sok veszik \u0151rizetbe a gyan\u00fas\u00edtottakat, ingatlanokat, luxusaut\u00f3kat, \u00e9kszereket \u00e9s k\u00e9szp\u00e9nzt foglalnak le t\u00f6bbmilli\u00e1rd forint \u00e9rt\u00e9kben, amit b\u00fcntet\u0151elj\u00e1r\u00e1s k\u00f6vet, rendszerint b\u0171nsz\u00f6vets\u00e9gben vagy b\u0171nszervezetben elk\u00f6vetett k\u00f6lts\u00e9gvet\u00e9si csal\u00e1s miatt. Arr\u00f3l azonban m\u00e1r keveset hallani, hogy a csal\u00f3k \u00e1ltal elt\u0171ntetett p\u00e9nzt legt\u00f6bbsz\u00f6r a jogszer\u0171en m\u0171k\u00f6d\u0151 v\u00e1llalkoz\u00e1soknak kell befizetni\u00fck a k\u00f6lts\u00e9gvet\u00e9s fel\u00e9.<\/p>\n<p>A gazdas\u00e1g minden ter\u00fclet\u00e9n komoly probl\u00e9ma az \u00e1fakij\u00e1tsz\u00e1s\u00e1ra szakosodott c\u00e9gh\u00e1l\u00f3k jelenl\u00e9te. Az id\u00e9n lekapcsolt sz\u00e1mlagy\u00e1rak mobiltelefon-kereskedelemben, \u00e9p\u00edt\u0151iparban, szoftverfejleszt\u00e9sben, rekl\u00e1m- \u00e9s<br \/>marketingszolg\u00e1ltat\u00e1sban, nemzetk\u00f6zi \u00e1rukereskedelemben, vagyonv\u00e9delemben \u00e9s \u0151rz\u00e9s-v\u00e9d\u00e9sben utaztak.<\/p>\n<p>Annak ellen\u00e9re, hogy a NAV l\u00e1that\u00f3an akt\u00edv a sz\u00e1mlagy\u00e1rak felsz\u00e1mol\u00e1s\u00e1ban, m\u00e9gis sok van bel\u0151l\u00fck. M\u0171k\u00f6d\u00e9s\u00fck az \u00f3vatlan v\u00e1llalkoz\u00e1sok becsap\u00e1s\u00e1ra ir\u00e1nyul, ugyanis azt a p\u00e9nzt teszik zsebre, amit az \u00fczleti<br \/>partnereikt\u0151l \u00e1fa c\u00edm\u00e9n beszednek \u00e9s nem fizetnek be a k\u00f6lts\u00e9gvet\u00e9s fel\u00e9. Az \u00f3vatlan v\u00e1llalkoz\u00e1sokat akkor \u00e9ri utol a k\u00e1r, amikor a sz\u00e1mlagy\u00e1rakt\u00f3l befogadott sz\u00e1ml\u00e1k alapj\u00e1n vissza akarn\u00e1k ig\u00e9nyelni az \u00e1f\u00e1t, azonban a NAV ezt megtagadja.<\/p>\n<h2>Kit\u0151l szedheti be az ad\u00f3hat\u00f3s\u00e1g az elcsalt ad\u00f3t?<\/h2>\n<p><em>\u201eA probl\u00e9m\u00e1k ott kezd\u0151dnek, amikor az ad\u00f3hat\u00f3s\u00e1g \u00e1th\u00e1r\u00edtja a felel\u0151ss\u00e9get a sz\u00e1mlagy\u00e1rakkal kapcsolatba ker\u00fcl\u0151 j\u00f3hiszem\u0171 v\u00e1llalkoz\u00e1sokra. Ilyenkor arra hivatkozik, hogy az \u00f3vatlan v\u00e1llalkoz\u00e1s fizesse meg a k\u00f6lts\u00e9gvet\u00e9sb\u0151l hi\u00e1nyz\u00f3 p\u00e9nzt, mert nem kell\u0151 k\u00f6r\u00fcltekint\u00e9ssel j\u00e1rt el\u201d<\/em> \u2013 h\u00edvta fel a figyelmet Harcos Mih\u00e1ly, a Siegler Bird &amp; Bird \u00dcgyv\u00e9di Iroda ad\u00f3peres \u00fcgyv\u00e9dje.<\/p>\n<p>A NAV \u00e9s a b\u00edr\u00f3s\u00e1gok jog\u00e9rtelmez\u00e9se szerint ugyanis az elcsalt ad\u00f3t azokt\u00f3l az \u00f3vatlan v\u00e1llalkoz\u00e1sokt\u00f3l is be lehet szedni, akik az ad\u00f3csal\u00f3kkal kapcsolatba ker\u00fcltek. A b\u00edr\u00f3s\u00e1gok jogalkalmaz\u00e1sa szerint az<br \/>ad\u00f3kij\u00e1tsz\u00e1s r\u00e9szes\u00e9nek kell tekinteni azokat az egy\u00e9bk\u00e9nt jogszer\u0171en m\u0171k\u00f6d\u0151 v\u00e1llalkoz\u00e1sokat is, akik kell\u0151 k\u00f6r\u00fcltekint\u00e9s mellett tudhatt\u00e1k volna, hogy \u00fczleti partner\u00fck ad\u00f3kij\u00e1tsz\u00e1st val\u00f3s\u00edt meg. \u00c9s ha ez m\u00e9g nem volna el\u00e9g, a NAV ad\u00f3b\u00edrs\u00e1got is kiszab ezekben az esetekben.<\/p>\n<p>A sz\u00e1mlagy\u00e1rak teh\u00e1t elnyelik az ad\u00f3t, amit a NAV ut\u00e1na az \u00f3vatlan v\u00e1llalkoz\u00e1sokt\u00f3l szed be, ad\u00f3b\u00edrs\u00e1ggal<br \/>megfejelve.<\/p>\n<h2>Mit tehet a j\u00f3hiszem\u0171 v\u00e1llalkoz\u00f3, hogy ne v\u00e1ljon ad\u00f3csal\u00f3k \u00e1ldozat\u00e1v\u00e1?<\/h2>\n<p>Sokszor m\u00e1r egy kis \u00f3vatoss\u00e1g is el\u00e9g ahhoz, hogy kibukjon a sz\u00f6g a zs\u00e1kb\u00f3l. Legt\u00f6bbsz\u00f6r a t\u00falzottan versenyk\u00e9pes, alacsony \u00e1r m\u00e1r jelezheti, hogy sz\u00e1mlagy\u00e1rral van dolgunk. A sz\u00e1mlagy\u00e1rak ugyanis l\u00e9nyegesen alacsonyabb \u00e1ron tudnak eladni, mivel a 27 sz\u00e1zal\u00e9kos \u00e1f\u00e1t nem fizetik be, \u00e9s ezt az \u00e1rel\u0151nyt az \u00f3vatlan v\u00e1llalkoz\u00e1sok l\u00e9precsal\u00e1s\u00e1ra haszn\u00e1lj\u00e1k fel. Az alacsonyabb \u00e1r azonban egy\u00e1ltal\u00e1n nem kifizet\u0151d\u0151, ha a NAV v\u00e9g\u00fcl az \u00e1fa visszaig\u00e9nyl\u00e9s\u00e9t megtagadja \u00e9s ad\u00f3b\u00edrs\u00e1got is kiszab.<\/p>\n<p>Akit a NAV megb\u00fcntet, fellebbez\u00e9ssel \u00e9lhet, v\u00e9gs\u0151 soron pedig b\u00edr\u00f3s\u00e1gt\u00f3l k\u00e9rheti az \u00fcgye megvizsg\u00e1l\u00e1s\u00e1t. \u00c9rdemes ezeket a jogorvoslati lehet\u0151s\u00e9geket kimer\u00edteni, mert gyakran csak \u00edgy siker\u00fcl tiszt\u00e1zni, hogy a<br \/>v\u00e1llalkoz\u00e1snak nem volt k\u00f6ze az \u00e1fakij\u00e1tsz\u00e1shoz, \u00edgy t\u0151le az \u00e1fa-levon\u00e1s nem tagadhat\u00f3 meg.<\/p>\n<p><em>\u201eA j\u00f3hiszem\u0171s\u00e9g bizony\u00edt\u00e1sa a l\u00e9nyeg. Ha siker\u00fcl meggy\u0151zni a b\u00edr\u00f3s\u00e1got arr\u00f3l, hogy a c\u00e9g j\u00f3hiszem\u0171en j\u00e1rt el, akkor a NAV nem tagadhatja meg az \u00e1fa levon\u00e1s\u00e1t \u00e9s nem szabhat ki b\u00edrs\u00e1got. \u00c9rdemes felvenni a keszty\u0171t az ad\u00f3hat\u00f3s\u00e1ggal szemben, mert meglep\u0151en sok esetben j\u00f3 eredm\u00e9nnyel z\u00e1rulnak a NAV elleni jogorvoslati elj\u00e1r\u00e1sok\u201d<\/em> \u2013 h\u00edvja fel a figyelmet Harcos Mih\u00e1ly.<\/p>\n<p>Az Eur\u00f3pai Uni\u00f3ban a be nem szedett \u00e1fa nagys\u00e1grendileg 134 milli\u00e1rd eur\u00f3 volt 2019-ben. Ennek jelent\u0151s r\u00e9sze az \u00e1fakij\u00e1tsz\u00e1sokra vezethet\u0151 vissza. A Magyarorsz\u00e1gra es\u0151 r\u00e9sz 1.483 milli\u00f3 eur\u00f3, vagyis k\u00f6zel 500 milli\u00e1rd forint volt.<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>Bird &#038; Bird&#8217;s superbly-written, instructive publication on bill scammers &#8211; in Hungarian.<\/p>\n","protected":false},"author":2,"featured_media":3750,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[9],"tags":[],"class_list":["post-3749","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bcch-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bird &amp; Bird - Life Amongst Receipt Mills or Beware, Scammers - BCCH<\/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:\/\/bcch.com\/?p=3749\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bird &amp; 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