{"id":17914,"date":"2023-02-07T13:52:15","date_gmt":"2023-02-07T12:52:15","guid":{"rendered":"https:\/\/esztar.hu\/?page_id=17914"},"modified":"2023-02-07T13:52:15","modified_gmt":"2023-02-07T12:52:15","slug":"maganfozott-parlat-utani-atalanyado","status":"publish","type":"page","link":"https:\/\/esztar.hu\/?page_id=17914","title":{"rendered":"Mag\u00e1nf\u0151z\u00f6tt p\u00e1rlat ut\u00e1ni \u00e1tal\u00e1nyad\u00f3"},"content":{"rendered":"<p><strong>Mag\u00e1nf\u0151z\u00f6tt p\u00e1rlat ut\u00e1ni \u00e1tal\u00e1nyad\u00f3:<\/strong><\/p>\n<p>A mag\u00e1nf\u0151z\u0151 desztill\u00e1l\u00f3-berendez\u00e9s\u00e9nek bejelent\u00e9s\u00e9vel kapcsolatban \u00e9s a mag\u00e1nf\u0151z\u00e9sn\u00e9l az ad\u00f3bevall\u00e1ssal \u00e9s az ad\u00f3 megfizet\u00e9s\u00e9vel kapcsolatos elj\u00e1r\u00e1sban 2015. janu\u00e1r 1-t\u0151l az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g j\u00e1r el.<\/p>\n<p><strong>Mag\u00e1nf\u0151z\u00e9s:<\/strong><\/p>\n<p>a p\u00e1rlatnak a mag\u00e1nf\u0151z\u0151 lak\u00f3hely\u00e9n vagy gy\u00fcm\u00f6lcs\u00f6se hely\u00e9n haszn\u00e1lhat\u00f3, legfeljebb 100 liter \u0171rtartalm\u00fa, p\u00e1rlatel\u0151\u00e1ll\u00edt\u00e1s c\u00e9lj\u00e1ra kialak\u00edtott desztill\u00e1l\u00f3berendez\u00e9sen a mag\u00e1nf\u0151z\u0151 \u00e1ltal v\u00e9gzett el\u0151\u00e1ll\u00edt\u00e1sa \u00e9vente legfeljebb 50 liter mennyis\u00e9gig. <strong>Mag\u00e1nf\u0151z\u0151:<\/strong>\u00a0az a 18. \u00e9let\u00e9v\u00e9t bet\u00f6lt\u00f6tt gy\u00fcm\u00f6lcstermeszt\u0151 szem\u00e9ly, aki saj\u00e1t tulajdon\u00fa gy\u00fcm\u00f6lccsel, gy\u00fcm\u00f6lcsb\u0151l sz\u00e1rmaz\u00f3\u00a0alapanyaggal \u00e9s p\u00e1rlat k\u00e9sz\u00edt\u00e9s\u00e9re alkalmas, saj\u00e1t tulajdon\u00fa desztill\u00e1l\u00f3berendez\u00e9ssel rendelkezik.<\/p>\n<p><strong>Bejelent\u00e9s:<\/strong><\/p>\n<p>A mag\u00e1nf\u0151z\u0151 a desztill\u00e1l\u00f3berendez\u00e9s feletti tulajdonszerz\u00e9st az azt k\u00f6vet\u0151 15 napon bel\u00fcl, 2015. janu\u00e1r 1-\u00e9t megel\u0151z\u0151\u00a0tulajdonszerz\u00e9s eset\u00e9n 2015. janu\u00e1r 15-ig k\u00f6teles bejelenteni a lak\u00f3helye szerinti \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1ghoz. A bejelent\u00e9s\u00a0tartalmazza a mag\u00e1nf\u0151z\u0151 nev\u00e9t, lakc\u00edm\u00e9t, ad\u00f3azonos\u00edt\u00f3 jel\u00e9t, a desztill\u00e1l\u00f3berendez\u00e9s feletti tulajdonszerz\u00e9s id\u0151pontj\u00e1t, a\u00a0desztill\u00e1l\u00f3berendez\u00e9s \u0171rtartalm\u00e1t \u00e9s t\u00e1rol\u00e1s\u00e1nak, haszn\u00e1lat\u00e1nak hely\u00e9t, ha az elt\u00e9r a mag\u00e1nf\u0151z\u0151 lakc\u00edm\u00e9t\u0151l. A mag\u00e1nf\u0151z\u0151 k\u00f6teles\u00a0meg\u0151rizni \u00e9s hat\u00f3s\u00e1gi ellen\u0151rz\u00e9skor bemutatni a desztill\u00e1l\u00f3berendez\u00e9s feletti jogszer\u0171 tulajdonszerz\u00e9st igazol\u00f3 iratot.<\/p>\n<p><strong>Bevall\u00e1s, befizet\u00e9s:<\/strong><\/p>\n<p>A mag\u00e1nf\u0151z\u0151 az el\u0151\u00e1ll\u00edtott mag\u00e1nf\u0151z\u00f6tt p\u00e1rlat ut\u00e1ni ad\u00f3bevall\u00e1si \u00e9s ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g\u00e9t a t\u00e1rgy\u00e9vet k\u00f6vet\u0151 \u00e9v janu\u00e1r 15-ig egy\u00fctt teljes\u00edti a lak\u00f3helye szerinti \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1ghoz. Ha a mag\u00e1nf\u0151z\u0151 nem \u00e1ll\u00edtott el\u0151 t\u00e1rgy\u00e9vben mag\u00e1nf\u0151z\u00f6tt p\u00e1rlatot, akkor nem keletkezik t\u00e1rgy\u00e9vre vonatkoz\u00f3an ad\u00f3bevall\u00e1si k\u00f6telezetts\u00e9ge.<\/p>\n<p><strong>Az ad\u00f3 m\u00e9rt\u00e9ke:<\/strong><\/p>\n<p>Az el\u0151\u00e1ll\u00edtott mag\u00e1nf\u0151z\u00f6tt p\u00e1rlat ad\u00f3ja \u00e9vi 1000 forint, amelyet a mag\u00e1nf\u0151z\u0151 fizet meg.<br \/>\nAz \u00e9vente el\u0151\u00e1ll\u00edthat\u00f3 50 liter p\u00e1rlatmennyis\u00e9g t\u00fall\u00e9p\u00e9se eset\u00e9n a mag\u00e1nf\u0151z\u0151 a t\u00f6bbletmennyis\u00e9get k\u00f6teles halad\u00e9ktalanul bejelenteni a\u00a0v\u00e1mhat\u00f3s\u00e1gnak \u00e9s a v\u00e1mhat\u00f3s\u00e1ggal egyeztetett m\u00f3don gondoskodni a t\u00f6bbletmennyis\u00e9g megsemmis\u00edt\u00e9s\u00e9r\u0151l.\u00a0A mag\u00e1nf\u0151z\u00f6tt p\u00e1rlat kiz\u00e1r\u00f3lag a mag\u00e1nf\u0151z\u0151, csal\u00e1dtagjai vagy vend\u00e9gei \u00e1ltal fogyaszthat\u00f3 el, felt\u00e9ve, hogy \u00e9rt\u00e9kes\u00edt\u00e9sre nem ker\u00fcl sor.\u00a0A mag\u00e1nf\u0151z\u00f6tt p\u00e1rlat kiz\u00e1r\u00f3lag alkoholterm\u00e9k-ad\u00f3rakt\u00e1r r\u00e9sz\u00e9re \u00e9rt\u00e9kes\u00edthet\u0151. Ebben az esetben, vagy ha a mag\u00e1nf\u0151z\u0151 az \u00e1ltala\u00a0el\u0151\u00e1ll\u00edtott p\u00e1rlattal versenyen k\u00edv\u00e1n r\u00e9szt venni, a desztill\u00e1l\u00f3-berendez\u00e9s tulajdonszerz\u00e9s\u00e9nek bejelent\u00e9s\u00e9r\u0151l, valamint a p\u00e1rlat ut\u00e1n\u00a0megfizetett ad\u00f3r\u00f3l az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g igazol\u00e1st ad ki, ami igazolja a p\u00e1rlat eredet\u00e9t.<\/p>\n<p><strong>A befizet\u00e9s m\u00f3dja:<\/strong><\/p>\n<p>\u00e1tutal\u00e1ssal vagy az Ad\u00f3hat\u00f3s\u00e1gon beszerezhet\u0151 csekken.<\/p>\n<p><strong>Kapcsol\u00f3d\u00f3 jogszab\u00e1lyok:<\/strong><\/p>\n<p><em>2003. \u00e9vi CXXVII. t\u00f6rv\u00e9ny<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mag\u00e1nf\u0151z\u00f6tt p\u00e1rlat ut\u00e1ni \u00e1tal\u00e1nyad\u00f3: A mag\u00e1nf\u0151z\u0151 desztill\u00e1l\u00f3-berendez\u00e9s\u00e9nek bejelent\u00e9s\u00e9vel kapcsolatban \u00e9s a mag\u00e1nf\u0151z\u00e9sn\u00e9l az ad\u00f3bevall\u00e1ssal \u00e9s az ad\u00f3 megfizet\u00e9s\u00e9vel kapcsolatos elj\u00e1r\u00e1sban 2015. janu\u00e1r 1-t\u0151l az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g j\u00e1r el. Mag\u00e1nf\u0151z\u00e9s: a p\u00e1rlatnak a mag\u00e1nf\u0151z\u0151 lak\u00f3hely\u00e9n vagy gy\u00fcm\u00f6lcs\u00f6se hely\u00e9n haszn\u00e1lhat\u00f3, legfeljebb 100 liter \u0171rtartalm\u00fa, p\u00e1rlatel\u0151\u00e1ll\u00edt\u00e1s c\u00e9lj\u00e1ra kialak\u00edtott desztill\u00e1l\u00f3berendez\u00e9sen a mag\u00e1nf\u0151z\u0151 \u00e1ltal v\u00e9gzett el\u0151\u00e1ll\u00edt\u00e1sa \u00e9vente legfeljebb 50 liter<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":17889,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"class_list":["post-17914","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/pages\/17914","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/esztar.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17914"}],"version-history":[{"count":1,"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/pages\/17914\/revisions"}],"predecessor-version":[{"id":17915,"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/pages\/17914\/revisions\/17915"}],"up":[{"embeddable":true,"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/pages\/17889"}],"wp:attachment":[{"href":"https:\/\/esztar.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}