{"id":17389,"date":"2015-12-26T20:35:44","date_gmt":"2015-12-26T19:35:44","guid":{"rendered":"https:\/\/esztar.hu\/2015\/12\/26\/gepjarmuado\/"},"modified":"2015-12-26T20:35:44","modified_gmt":"2015-12-26T19:35:44","slug":"gepjarmuado","status":"publish","type":"post","link":"https:\/\/esztar.hu\/?p=17389","title":{"rendered":"G\u00e9pj\u00e1rm\u0171ad\u00f3"},"content":{"rendered":"<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><strong>Az \u00fcgyt\u00edpus \u00e1ltal\u00e1nos jellemz\u0151je<\/strong><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Az ad\u00f3 t\u00e1rgya:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">A belf\u00f6ldi \u00e9rv\u00e9nyes rendsz\u00e1mt\u00e1bl\u00e1val (&#8222;E&#8221; \u00e9s &#8222;P&#8221; rendsz\u00e1m is) ell\u00e1tott g\u00e9pj\u00e1rm\u0171, teherg\u00e9pj\u00e1rm\u0171, p\u00f3tkocsi, valamint\u00a0Magyar K\u00f6zt\u00e1rsas\u00e1g ter\u00fclet\u00e9n k\u00f6zleked\u0151, k\u00fclf\u00f6ld\u00f6n nyilv\u00e1ntartott teherg\u00e9pj\u00e1rm\u0171, a nem kiz\u00e1r\u00f3lag mag\u00e1nhaszn\u00e1lat\u00fa\u00a0szem\u00e9lyg\u00e9pkocsi (c\u00e9gaut\u00f3), tov\u00e1bb\u00e1 motorker\u00e9kp\u00e1r (amelynek k\u00e9t vagy h\u00e1rom kereke van \u00e9s a tervez\u00e9si legnagyobb\u00a0sebess\u00e9ge 45 km\/\u00f3r\u00e1n\u00e1l nagyobb, tov\u00e1bb\u00e1 olyan n\u00e9gykerek\u0171 g\u00e9pj\u00e1rm\u0171, amelynek saj\u00e1t t\u00f6mege legfeljebb 550 kg \u00e9s\u00a0motorteljes\u00edtm\u00e9nye nem haladja meg a 15 kilowattot) ut\u00e1n ad\u00f3t kell fizetni.\u00a0A g\u00e9pj\u00e1rm\u0171ad\u00f3 nem terjed ki a belf\u00f6ldi rendsz\u00e1mmal ell\u00e1tott mez\u0151gazdas\u00e1gi vontat\u00f3ra a lass\u00fa j\u00e1rm\u0171vekre \u00e9s a lass\u00fa j\u00e1rm\u0171\u00a0p\u00f3tkocsij\u00e1ra.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Az ad\u00f3 alanya<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">-Aki az \u00e9v els\u0151 napj\u00e1n \u00fczembentart\u00f3k\u00e9nt, ennek hi\u00e1ny\u00e1ban tulajdonosk\u00e9nt szerepel a g\u00e9pj\u00e1rm\u0171 hat\u00f3s\u00e1gi nyilv\u00e1ntart\u00e1sban.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; \u00c9v k\u00f6zben \u00fajonnan vagy \u00fajra forgalomba helyezett g\u00e9pj\u00e1rm\u0171 ut\u00e1ni ad\u00f3 alanya az, aki a forgalomba helyez\u00e9s h\u00f3napj\u00e1nak utols\u00f3 napj\u00e1n\u00a0a hat\u00f3s\u00e1gi nyilv\u00e1ntart\u00e1sban tulajdonosk\u00e9nt szerepel.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">-Amennyiben a hat\u00f3s\u00e1gi nyilv\u00e1ntart\u00e1s szerint egy g\u00e9pj\u00e1rm\u0171nek t\u00f6bb tulajdonosa vagy t\u00f6bb \u00fczemben tart\u00f3ja van, akkor k\u00f6z\u00fcl\u00fck az ad\u00f3\u00a0alanya az, akinek\/amelynek a nev\u00e9re a forgalmi enged\u00e9lyt ki\u00e1ll\u00edtott\u00e1k.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Az ad\u00f3 alapja:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">-Az ad\u00f3 alapja szem\u00e9lysz\u00e1ll\u00edt\u00f3 g\u00e9pj\u00e1rm\u0171 &#8211; az aut\u00f3buszt kiv\u00e9ve &#8211; nyilv\u00e1ntart\u00e1sban felt\u00fcntetett teljes\u00edtm\u00e9nye, kilowattban kifejezve.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">-Az ad\u00f3 alapja az aut\u00f3busz, a nyergesvontat\u00f3, a lak\u00f3kocsi, lak\u00f3p\u00f3tkocsi nyilv\u00e1ntart\u00e1sban felt\u00fcntetett saj\u00e1t t\u00f6mege (\u00f6ns\u00falya).<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">-Az ad\u00f3 alapja a teherg\u00e9pj\u00e1rm\u0171 nyilv\u00e1ntart\u00e1sban felt\u00fcntetett saj\u00e1t t\u00f6mege (\u00f6ns\u00falya) n\u00f6velve a terhelhet\u0151s\u00e9ge (raks\u00falya) 50%-\u00e1val.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Az ad\u00f3 m\u00e9rt\u00e9ke:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; gy\u00e1rt\u00e1si \u00e9v\u00e9ben \u00e9s az azt k\u00f6vet\u0151 3 napt\u00e1ri \u00e9vben &#8211; Ad\u00f3 m\u00e9rt\u00e9ke: 345 Ft\/kilowatt<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; gy\u00e1rt\u00e1si \u00e9vet k\u00f6vet\u0151 4-7. napt\u00e1ri \u00e9vben &#8211; Ad\u00f3<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; gy\u00e1rt\u00e1si \u00e9vet k\u00f6vet\u0151 8-11. napt\u00e1ri \u00e9vben &#8211; Ad\u00f3 m\u00e9rt\u00e9ke: 230 Ft\/kilowatt<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; gy\u00e1rt\u00e1si \u00e9vet k\u00f6vet\u0151 12-15. napt\u00e1ri \u00e9vben &#8211; Ad\u00f3 m\u00e9rt\u00e9ke: 185 Ft\/kilowatt<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; gy\u00e1rt\u00e1si \u00e9vet k\u00f6vet\u0151 16. napt\u00e1ri \u00e9vben \u00e9s az azt k\u00f6vet\u0151 napt\u00e1ri \u00e9vekben &#8211; Ad\u00f3 m\u00e9rt\u00e9ke: 140 Ft\/kilowatt<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">a.) L\u00e9grug\u00f3s vagy azzal egyen\u00e9rt\u00e9k\u0171 rug\u00f3z\u00e1si rendszer\u0171 nyerges vontat\u00f3, teherg\u00e9pj\u00e1rm\u0171, aut\u00f3busz eset\u00e9n:<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; minden megkezdett 100 kilogrammja ut\u00e1n 850 Ft.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">b.) az a.) pont al\u00e1 nem tartoz\u00f3 g\u00e9pj\u00e1rm\u0171vek \u00e9s p\u00f3tkocsik eset\u00e9n:<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; minden megkezdett 100 kilogrammja ut\u00e1n 1.380 Ft.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">Az \u201eE&#8221; bet\u0171jel\u0171 ideiglenes rendsz\u00e1mt\u00e1bl\u00e1val ell\u00e1tott szem\u00e9lysz\u00e1ll\u00edt\u00f3 g\u00e9pj\u00e1rm\u0171 ut\u00e1n 10 000 Ft, m\u00edg a teherg\u00e9pj\u00e1rm\u0171 ut\u00e1n 46 000 Ft ad\u00f3t kell\u00a0fizetni. A \u201eP&#8221; bet\u0171jel\u0171 ideiglenes rendsz\u00e1mt\u00e1bla kiad\u00e1sa eset\u00e9n 23 000 Ft ad\u00f3t kell fizetni. A g\u00e9pj\u00e1rm\u0171 \u00e1lland\u00f3 rendsz\u00e1mt\u00e1bl\u00e1val val\u00f3\u00a0ell\u00e1t\u00e1s\u00e1t k\u00f6vet\u0151 h\u00f3nap 1. napj\u00e1t\u00f3l az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9gre az \u00e1ltal\u00e1nos szab\u00e1lyok az ir\u00e1nyad\u00f3k. Amennyiben a hat\u00f3s\u00e1gi nyilv\u00e1ntart\u00e1s\u00a0szerint \u00e1lland\u00f3 rendsz\u00e1mmal ell\u00e1tott g\u00e9pj\u00e1rm\u0171re \u201eE&#8221; bet\u0171jel\u0171 ideiglenes rendsz\u00e1mt\u00e1bl\u00e1t adnak ki, ez ut\u00e1n nem kell az e bekezd\u00e9s szerinti\u00a0ad\u00f3t megfizetni.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Ad\u00f3k\u00f6telezetts\u00e9g kezdete:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; Haszn\u00e1lt g\u00e9pj\u00e1rm\u0171 v\u00e1s\u00e1rl\u00e1sa eset\u00e9n: a v\u00e1s\u00e1rl\u00e1st k\u00f6vet\u0151 \u00e9v janu\u00e1r 1-t\u0151l,<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211;\u00a0\u00daj g\u00e9pj\u00e1rm\u0171 v\u00e1s\u00e1rl\u00e1sa eset\u00e9n: a v\u00e1s\u00e1rl\u00e1s (forgalomba helyez\u00e9s) napj\u00e1t k\u00f6vet\u0151 h\u00f3nap 1. napja,<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; G\u00e9pj\u00e1rm\u0171 forgalomba helyez\u00e9se eset\u00e9n: a forgalomba helyez\u00e9st k\u00f6vet\u0151 h\u00f3nap 1. napja,<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; K\u00fclf\u00f6ldr\u0151l behozott j\u00e1rm\u0171 eset\u00e9n: a forgalomba helyez\u00e9s napj\u00e1t k\u00f6vet\u0151 h\u00f3nap 1. napja,<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; &#8222;E&#8221; \u00e9s &#8222;P&#8221; bet\u0171jel\u0171 ideiglenes rendsz\u00e1mt\u00e1bl\u00e1val ell\u00e1tott g\u00e9pj\u00e1rm\u0171 eset\u00e9n: a rendsz\u00e1mt\u00e1bla kiad\u00e1s\u00e1nak napja.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Ad\u00f3mentess\u00e9g:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><strong>Mentes az ad\u00f3 al\u00f3l:<\/strong><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; Bejelent\u00e9sre a s\u00falyos mozg\u00e1skorl\u00e1tozott szem\u00e9ly sz\u00e1ll\u00edt\u00e1s\u00e1t szolg\u00e1l\u00f3 egy szem\u00e9lysz\u00e1ll\u00edt\u00f3 g\u00e9pj\u00e1rm\u0171. Az al\u00e1bbi, ad\u00f3mentess\u00e9grejogos\u00edt\u00f3, a s\u00falyos mozg\u00e1skorl\u00e1tozotts\u00e1g t\u00e9ny\u00e9t al\u00e1t\u00e1maszt\u00f3 igazol\u00e1sok valamelyik\u00e9t sz\u00fcks\u00e9ges bemutatni:<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; a Rehabilit\u00e1ci\u00f3s Szakigazgat\u00e1si Szerv \u00e1ltal k\u00f6zleked\u0151k\u00e9pess\u00e9g min\u0151s\u00edt\u00e9s\u00e9r\u0151l kiadott szakv\u00e9lem\u00e9ny m\u00e1solat<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; fogyat\u00e9koss\u00e1gi t\u00e1mogat\u00e1s (M\u00c1K \u00e1ltali) meg\u00e1llap\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 hat\u00f3s\u00e1gi hat\u00e1rozat m\u00e1solat<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; magasabb csal\u00e1di p\u00f3tl\u00e9kra jogos\u00edt\u00f3 igazol\u00e1s m\u00e1solat<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; a k\u00f6lts\u00e9gvet\u00e9si szerv, az egyh\u00e1z tulajdon\u00e1ban \u00e1ll\u00f3 g\u00e9pj\u00e1rm\u0171,<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211;\u00a0nyilatkozat alapj\u00e1n a t\u00e1rsadalmi szervezet, alap\u00edtv\u00e1ny tulajdon\u00e1ban l\u00e9v\u0151 g\u00e9pj\u00e1rm\u0171 abban az \u00e9vben, ha a t\u00e1rgy\u00e9vet megel\u0151z\u0151 \u00e9vbent\u00e1rsas\u00e1gi ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9ge nem keletkezett\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; nyilatkozat alapj\u00e1n az aut\u00f3busz, ha az ad\u00f3alany a t\u00e1rgy\u00e9vet megel\u0151z\u0151 \u00e9vben el\u00e9rt sz\u00e1mviteli t\u00f6rv\u00e9ny szerinti nett\u00f3 \u00e1rbev\u00e9tel\u00e9nek\u00a0legal\u00e1bb 75%-a helyi \u00e9s helyk\u00f6zi menetrendszerinti k\u00f6z\u00fati t\u00f6megk\u00f6zleked\u00e9s folytat\u00e1s\u00e1b\u00f3l sz\u00e1rmazott,<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; a s\u00falyos mozg\u00e1skorl\u00e1tozott szem\u00e9ly, a s\u00falyos mozg\u00e1skorl\u00e1tozott kiskor\u00fa, a cselekv\u0151k\u00e9pess\u00e9get korl\u00e1toz\u00f3 (kiz\u00e1r\u00f3) gondnoks\u00e1g alatt\u00a0\u00e1ll\u00f3 s\u00falyos mozg\u00e1skorl\u00e1tozott nagykor\u00fa szem\u00e9lyt rendszeresen sz\u00e1ll\u00edt\u00f3, vele k\u00f6z\u00f6s h\u00e1ztart\u00e1sban \u00e9l\u0151 sz\u00fcl\u0151 a tulajdon\u00e1ban l\u00e9v\u0151 egy\u00a0darab, 100 kW teljes\u00edtm\u00e9nyt el nem \u00e9r\u0151 szem\u00e9lyg\u00e9pkocsi ut\u00e1n.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Ad\u00f3kedvezm\u00e9nyek:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; 20%-os kedvezm\u00e9ny illeti meg azon aut\u00f3buszt, teherg\u00e9pj\u00e1rm\u0171vet &#8211; a nyergesvontat\u00f3 kiv\u00e9tel\u00e9vel, amely ut\u00e1n 30%-os<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">kedvezm\u00e9ny j\u00e1r -, amely a k\u00fcl\u00f6n jogszab\u00e1ly szerinti &#8222;5&#8221;, &#8222;6&#8221;, &#8222;7&#8221; vagy &#8222;8&#8221; k\u00f6rnyezetv\u00e9delmi oszt\u00e1ly-jelz\u00e9ssel (k\u00f3ddal)<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">ell\u00e1tott.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; 30%-os kedvezm\u00e9ny illeti meg azon aut\u00f3buszt, teherg\u00e9pj\u00e1rm\u0171vet &#8211; a nyergesvontat\u00f3 kiv\u00e9tel\u00e9vel, amely ut\u00e1n 50%-os<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">kedvezm\u00e9ny j\u00e1r -, amely a k\u00fcl\u00f6n jogszab\u00e1ly szerint legal\u00e1bb &#8222;9&#8221;, &#8222;10&#8221;, &#8222;11&#8221;, &#8222;12&#8221; k\u00f6rnyezetv\u00e9delmi oszt\u00e1ly-jelz\u00e9ssel<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">(k\u00f3ddal) ell\u00e1tott.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; Ha az ad\u00f3alany az ad\u00f3\u00e9vben teherg\u00e9pj\u00e1rm\u0171v\u00e9vel &#8211; fuvarokm\u00e1nnyal igazoltan &#8211; olyan kombin\u00e1lt \u00e1rusz\u00e1ll\u00edt\u00e1st alkalmazott,\u00a0amelyn\u00e9l a Magyar K\u00f6zt\u00e1rsas\u00e1g ter\u00fclet\u00e9n vas\u00faton vagy belv\u00edzen megtett \u00fat j\u00e1ratonk\u00e9nt 100 km-n\u00e9l hosszabb volt, a\u00a0k\u00f6vetkez\u0151 meghat\u00e1rozott ad\u00f3kedvezm\u00e9nyre jogosult:<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">Az ad\u00f3kedvezm\u00e9ny m\u00e9rt\u00e9ke 30-60 j\u00e1rat teljes\u00edt\u00e9se eset\u00e9n a teherg\u00e9pj\u00e1rm\u0171 ut\u00e1n ad\u00f3\u00e9vre fizetend\u0151 ad\u00f3 10%-a, 60 j\u00e1rat felett\u00a020%-a. 2004. janu\u00e1r 1-j\u00e9t\u0151l az ad\u00f3kedvezm\u00e9ny m\u00e9rt\u00e9ke 40 j\u00e1rat feletti teljes\u00edt\u00e9s eset\u00e9n a teherg\u00e9pj\u00e1rm\u0171 ut\u00e1n ad\u00f3\u00e9vre\u00a0meg\u00e1llap\u00edtott fizetend\u0151 ad\u00f3 10%-a.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; Az ad\u00f3alany a kombin\u00e1lt \u00e1rusz\u00e1ll\u00edt\u00e1s ut\u00e1n j\u00e1r\u00f3 ad\u00f3kedvezm\u00e9ny ir\u00e1nti &#8211; fuvarokm\u00e1nnyal igazolt &#8211; ig\u00e9ny\u00e9t az ad\u00f3\u00e9v j\u00falius 1.\u00a0napj\u00e1t\u00f3l ny\u00fajthatja be a g\u00e9pj\u00e1rm\u0171 ad\u00f3ztat\u00e1s\u00e1ra illet\u00e9kes ad\u00f3hat\u00f3s\u00e1ghoz, amely az ad\u00f3kedvezm\u00e9nyt az ig\u00e9nybejelent\u00e9st\u0151l\u00a0sz\u00e1m\u00edtott 30 napon bel\u00fcl b\u00edr\u00e1lja el.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; Az ad\u00f3kedvezm\u00e9ny csak azon teherg\u00e9pj\u00e1rm\u0171 ut\u00e1n j\u00e1r, amely a kombin\u00e1lt sz\u00e1ll\u00edt\u00e1si \u00fatvonal vas\u00fati vagy\/\u00e9s v\u00edzi szakasz\u00e1t is\u00a0ig\u00e9nybe vette.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Bevall\u00e1si k\u00f6telezetts\u00e9g:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">2004. janu\u00e1r 1-t\u0151l nincs bevall\u00e1si k\u00f6telezetts\u00e9g. Az ad\u00f3 m\u00e9rt\u00e9k\u00e9nek meg\u00e1llap\u00edt\u00e1sa a g\u00e9pj\u00e1rm\u0171 hat\u00f3s\u00e1gi nyilv\u00e1ntart\u00e1sbabejegyzett adatok alapj\u00e1n t\u00f6rt\u00e9nik. Ez al\u00f3l kiv\u00e9tel a mentess\u00e9g megny\u00edlt\u00e1nak vagy megsz\u0171n\u00e9s\u00e9nek bejelent\u00e9se, amely\u00a0tov\u00e1bbra is az ad\u00f3z\u00f3t terheli.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Ad\u00f3 megfizet\u00e9se:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">A befizet\u00e9s t\u00f6rt\u00e9nhet csekken vagy \u00e1tutal\u00e1ssal a 11738118-15728829-08970000 sz\u00e1mlasz\u00e1mra.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Befizet\u00e9si hat\u00e1rid\u0151:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><em><strong>&#8211;<\/strong><\/em>\u00a0I. f\u00e9l\u00e9vi g\u00e9pj\u00e1rm\u0171ad\u00f3: m\u00e1rcius 16.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; II. f\u00e9l\u00e9vi g\u00e9pj\u00e1rm\u0171ad\u00f3: szeptember 15<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><em>Az \u00e9vk\u00f6zben ad\u00f3k\u00f6teless\u00e9 v\u00e1l\u00f3 j\u00e1rm\u0171 eset\u00e9ben az ad\u00f3 \u00f6sszeg\u00e9t a meg\u00e1llap\u00edt\u00f3 hat\u00e1rozatban foglaltak szerint kell megfizetni.<\/em><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><strong><span style=\"text-decoration: underline;\">\u00a0<\/span><\/strong><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><strong><span style=\"text-decoration: underline;\">Illet\u00e9kess\u00e9g:<\/span><\/strong><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">Eszt\u00e1r K\u00f6zs\u00e9g k\u00f6zigazgat\u00e1si ter\u00fclete.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">\u00a0<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Jogorvoslati lehet\u0151s\u00e9g:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">A hozott hat\u00e1rozat ellen a k\u00f6zl\u00e9st\u0151l sz\u00e1m\u00edtott 15 napon bel\u00fcl az Hajd\u00fa-Bihar Megyei Korm\u00e1nyhivatalhoz c\u00edmzett, Eszt\u00e1ri\u00a0K\u00f6z\u00f6s \u00d6nkorm\u00e1nyzati Hivatal Jegyz\u0151j\u00e9hez beny\u00fajtand\u00f3 fellebbez\u00e9ssel lehet \u00e9lni.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><em>\u00a0A fellebbez\u00e9si elj\u00e1r\u00e1s illet\u00e9ke 5.000 Ft, melyet a Eszt\u00e1r K\u00f6zs\u00e9g \u00d6nkorm\u00e1nyzat 11738118-15728829-03470000 sz\u00e1m\u00fa\u00a0<\/em><em>&#8222;\u00c1llamigazgat\u00e1si elj\u00e1r\u00e1si illet\u00e9k beszed\u00e9si sz\u00e1mla&#8221; jav\u00e1ra \u00e1tutal\u00e1ssal vagy csekken kell megfizetni.<\/em><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><em>\u00a0<\/em><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Kapcsol\u00f3d\u00f3 jogszab\u00e1lyok:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><em>&#8211; Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2003. \u00e9vi XCII. t\u00f6rv\u00e9ny 176. \u00a7<\/em><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><em>&#8211; A g\u00e9pj\u00e1rm\u0171ad\u00f3r\u00f3l sz\u00f3l\u00f3 1991. \u00e9vi LXXXII. t\u00f6rv\u00e9ny<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az \u00fcgyt\u00edpus \u00e1ltal\u00e1nos jellemz\u0151je \u00a0 Az ad\u00f3 t\u00e1rgya: \u00a0 A belf\u00f6ldi \u00e9rv\u00e9nyes rendsz\u00e1mt\u00e1bl\u00e1val (&#8222;E&#8221; \u00e9s &#8222;P&#8221; rendsz\u00e1m is) ell\u00e1tott g\u00e9pj\u00e1rm\u0171, teherg\u00e9pj\u00e1rm\u0171, p\u00f3tkocsi, valamint\u00a0Magyar K\u00f6zt\u00e1rsas\u00e1g ter\u00fclet\u00e9n k\u00f6zleked\u0151, k\u00fclf\u00f6ld\u00f6n nyilv\u00e1ntartott teherg\u00e9pj\u00e1rm\u0171, a nem kiz\u00e1r\u00f3lag mag\u00e1nhaszn\u00e1lat\u00fa\u00a0szem\u00e9lyg\u00e9pkocsi (c\u00e9gaut\u00f3), tov\u00e1bb\u00e1 motorker\u00e9kp\u00e1r (amelynek k\u00e9t vagy h\u00e1rom kereke van \u00e9s a tervez\u00e9si legnagyobb\u00a0sebess\u00e9ge 45 km\/\u00f3r\u00e1n\u00e1l nagyobb, tov\u00e1bb\u00e1 olyan n\u00e9gykerek\u0171 g\u00e9pj\u00e1rm\u0171, amelynek saj\u00e1t<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[50],"tags":[],"class_list":["post-17389","post","type-post","status-publish","format-standard","hentry","category-helyi-adok"],"_links":{"self":[{"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/posts\/17389","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"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=17389"}],"version-history":[{"count":0,"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/posts\/17389\/revisions"}],"wp:attachment":[{"href":"https:\/\/esztar.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esztar.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esztar.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}