Mint k\u00f6zlem\u00e9ny\u00e9ben a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal felh\u00edvta a figyelmet, jelenleg is t\u00f6bb ezer olyan c\u00e9get vizsg\u00e1l, amit tulajdonosaik, annak rem\u00e9ny\u00e9ben, hogy ne kelljen a v\u00e1llalkoz\u00e1sok tetemes tartoz\u00e1sait megfizetni, a jelek szerint egyszer\u0171en \u00e1tj\u00e1tszottak egy-egy c\u00e9gtemet\u0151nek. Ilyenkor a tulajdonosok \u00fagy pr\u00f3b\u00e1lnak mentes\u00fclni a felel\u0151ss\u00e9g al\u00f3l, hogy a c\u00e9get eladj\u00e1k egy k\u00fclf\u00f6ldi lakhely\u0171, vagy hajl\u00e9ktalan szem\u00e9lynek.<\/p>\n
A NAV vizsg\u00e1latainak, folyamatos perel\u0151k\u00e9sz\u00edt\u0151 ellen\u0151rz\u00e9seinek c\u00e9lja a perben el\u0151terjeszthet\u0151 bizony\u00edt\u00e9kok begy\u0171jt\u00e9se, \u00e9s ennek eredm\u00e9nyek\u00e9nt a piaci verseny tisztess\u00e9gtelen szerepl\u0151inek kiz\u00e1r\u00e1sa a gazdas\u00e1gi \u00e9letb\u0151l.<\/p>\n
A NAV perei nyom\u00e1n val\u00f3ban felel\u0151ss\u00e9gre vonhat\u00f3k a c\u00e9get c\u00e9gtemet\u0151nek \u00e9rt\u00e9kes\u00edt\u0151 v\u00e1llalkoz\u00e1sok vezet\u0151i. Az elm\u00falt \u00e9vekben milli\u00e1rd forintos nagys\u00e1grendben \u00e1llap\u00edtottak meg a felel\u0151ss\u00e9g al\u00f3l kib\u00fajni pr\u00f3b\u00e1l\u00f3 vezet\u0151k rov\u00e1s\u00e1ra fizet\u00e9si k\u00f6telezetts\u00e9geket. A megind\u00edtott perek szinte mindegyik\u00e9t megnyerte a hivatal. \u00c9rdekes az is, hogy t\u00f6bb sz\u00e1z esetben pedig egyezs\u00e9g sz\u00fcletett a felek k\u00f6z\u00f6tt.<\/p>\n
Az \u00edgy kialakult gyakorlat szerint a korl\u00e1tozott felel\u0151ss\u00e9g nem jelentheti a t\u00e1rsas v\u00e1llalkoz\u00e1sok m\u00f6g\u00f6tt \u00e1ll\u00f3 mag\u00e1nszem\u00e9lyek teljes \u201efelel\u0151tlens\u00e9g\u00e9t\u201d. Az ad\u00f3elker\u00fcl\u0151, jogtalan piaci el\u0151ny\u00f6ket szerz\u0151 v\u00e1llalkoz\u00e1sok vezet\u0151i b\u00edr\u00f3s\u00e1gi d\u00f6nt\u00e9sek alapj\u00e1n k\u00e9nytelenek szem\u00e9lyesen megfizetni az okozott k\u00e1rokat. Ez akkor is \u00edgy van, ha m\u00e9g a fizet\u00e9sk\u00e9ptelens\u00e9gi elj\u00e1r\u00e1s megind\u00edt\u00e1sa el\u0151tt a c\u00e9get \u00e9rt\u00e9kes\u00edtik egy \u201ec\u00e9gtemet\u0151nek\u201d. Ha a b\u00edr\u00f3s\u00e1gi \u00edt\u00e9lettel a k\u00e1rok megfizet\u00e9s\u00e9re k\u00f6telezett szem\u00e9ly nem fizet, akkor a hitelez\u0151 k\u00e9relm\u00e9re ak\u00e1r \u00f6t \u00e9vre is eltilthatj\u00e1k a c\u00e9gk\u00e9pviselett\u0151l \u00e9s az ir\u00e1ny\u00edt\u00f3 befoly\u00e1st biztos\u00edt\u00f3 \u00fczletr\u00e9szek megszerz\u00e9s\u00e9t\u0151l.<\/p>\n
Ezekben az \u00fcgyekben a NAV pereinek gazdas\u00e1gfeh\u00e9r\u00edt\u0151 hat\u00e1sa is van, hiszen a tisztess\u00e9gtelen piaci el\u0151ny\u00f6ket haszn\u00e1lni k\u00edv\u00e1n\u00f3 v\u00e1llalkoz\u00e1sok ir\u00e1ny\u00edt\u00f3it visszatarthatja a hitelez\u0151k megk\u00e1ros\u00edt\u00e1s\u00e1t\u00f3l, az eltilt\u00e1s pedig lehet\u0151v\u00e9 teszi a szab\u00e1lyk\u00f6vet\u0151 v\u00e1llalkoz\u00e1sok piaci meger\u0151s\u00f6d\u00e9s\u00e9t.<\/p>","protected":false},"excerpt":{"rendered":"
A NAV \u00e9vek \u00f3ta kezdem\u00e9nyez peres elj\u00e1r\u00e1sokat a felel\u0151ss\u00e9g\u00fckkel vissza\u00e9l\u0151, saj\u00e1t c\u00e9g\u00fcket \u201ec\u00e9gtemet\u0151knek\u201d tov\u00e1bbad\u00f3 tiszts\u00e9gvisel\u0151kkel szemben. Az elm\u00falt \u00e9vekben orsz\u00e1gosan mintegy 3 ezer ilyen felel\u0151ss\u00e9g\u00e1tviteli per indult, az el\u00e9rt eredm\u00e9nyek pedig a tisztess\u00e9ges piaci szerepl\u0151ket is seg\u00edtik.<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"cikk_cimkek":[94,26],"content_flags":[],"content_icons":[357],"class_list":["post-16461","post","type-post","status-publish","format-standard","hentry","category-erdmost","cikk_cimkek-adozas","cikk_cimkek-kozerdeku","content_icons-informacio"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/16461","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/comments?post=16461"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/16461\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=16461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=16461"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=16461"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=16461"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=16461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}