Iskolavalasztasi utmutato 2018


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MAGYARÁZAT:Iskolavalasztasi utmutato 2018

Felhívjuk szíves figyelmét, hogy ha a NAV következő oldalain A fentiek alkalmazása az esetleges adóhiány megfizetése alól nem mentesít. A Nemzeti Adó- és Vámhivatal által kiadott. A szabad forgalomba bocsátás vámeljáráskor az általános forgalmi adóról szóló Az útmutató Fő szabály szerint az importálónak be kell jelentkeznie Magyarországon adóalanyként.

Az áfa törvény Az importálónak, közvetett vámjogi képviselőjének, vagy pénzügyi képviselőjének az adó megfizetése alóli végleges mentesülés érdekében eleget kell tennie az áfa törvény Abban az esetben, ha az adó megfizetésének felfüggesztése az áfa törvény Fentiek alapján az eljáró vámszerv a vámjogi szabad forgalomba bocsátásról szóló határozat meghozatalának — határozat hiányában az áru átengedésének időpontjának — a napjától a megfizetés napjáig késedelmi kamat kiszabása felől is intézkedik.

Amennyiben az igazolási kérelemben foglaltakat az eljáró vámszerv elfogadja, úgy a kiszabott és bevételezett áfa, illetve késedelmi kamat összegét visszafizeti. Jelen útmutató a kiadmányozás napját követő 3. X Tisztelt Ügyfelünk! Nemzeti Adó- és Vámhivatal. Toggle Navigation. Közérdekű adatok Sajtószoba Ügyfélszolgálatok Igazgatóságok Kapcsolat.

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Kiemelt adózók. Adó Adószámla Adózás rendje Adózási kérdés Általános forgalmi adó Egyéb kötelezettség és költségvetési támogatás Egyszerűsített vállalkozói adó Energiaadó Illetékek Jövedéki adó EMCS Jogszabályok Tájékoztatók, információk Dohánygyártmányok kiskereskedelmi eladási ára Brent napi jegyzési adatok alapján meghatározott átlagár Jövedéki adó fajtakódok és Jöt.

Az útmutató a 2. Budapest, Letölthető dokumentumok e Hívja a et! Ügyfélszolgálati időpont foglalása. Tudjon róla! Megyei rendezvények. Alkalmazható üzemanyagárak. EU támogatások. A NAV weboldalai szerzői jogvédelem alatt állnak. A honlapon szereplő információk változatlan tartalommal és formában szabadon terjeszthetők. Süti tájékoztató letöltése. ESZ ólmozatlan motorbenzin.

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Non-opposition to a notified concentration Case M. Council conclusions on the role of youth in addressing the demographic challenges within the European Union. Council conclusions on the need to bring cultural heritage to the fore across policies in the EU.

Conclusions of the Council and of the Representatives of the Governments of the Member States meeting within the Council on promoting the common values of the EU through sport. Euro exchange rates. A Member State may give or revoke such a notification at any time.

The Commission shall publish that notification and any revocation of it in the Official Journal of the European Union. Prior notification of a concentration Case M. The Regulation modifies existing food labelling provisions in the Union to allow consumers to make informed choices and to make safe use of food, while at the same time to ensure the free movement of legally produced and marketed food.

It is applicable since 13 Decemberwith the exception of the provisions concerning the nutrition declaration which are applicable since 13 December This notice is intended to assist food business operators and national authorities in the application of the Regulation by providing answers to a series of questions which were raised after the entry into force of the Regulation.

This notice is without prejudice to the interpretation which the Court of Justice of the European Union may provide. Which type of cases would indicatively fall within the scope of this provision? How food products should then be correctly labelled? The application of Article 7 1 d would be triggered where it is considered that the average consumer would expect that a particular food is normally produced with a certain ingredient or a certain ingredient is naturally present in that food although those have been substituted with a different component or a different ingredient.

It is up to the food business operator to find an appropriate name for this substitution food in accordance with the rules concerning the name of the food. In addition, the provisions of the product-specific legislation in place, where appropriate, must also be respected. Availability and placement of mandatory food information. In the case of prepacked food, mandatory food information must appear either on the package or on the label attached thereto.

What kind of labels may be used for the purpose of a label attached thereto? Relevant provisions : Article 2 2 iArticle Labels must not be easily removable so as to jeopardise the availability or the accessibility of the mandatory food information to the consumer. In the case of peel-off labels attached on the package, a case-by-case assessment must be carried out to assess whether the general requirements on the availability, accessibility and placement of the mandatory information are fulfilled.

Any types of labels that are considered to satisfy the abovementioned criteria may be used. Presentation of mandatory food information and legibility. Relevant provisions : Article 13 3Article 16 2Annex V, point In the case of cylindrical shapes e.

Relevant provisions : Annex IV. Does the mandatory font size, as laid down in Article 13 2also apply to the additional mandatory particulars required for specific types or categories of foods such as those listed in Annex III? The minimum font size as laid down in Article 13 2 applies only for mandatory particulars listed in Article 9 1.

When the additional mandatory particulars listed in Annex III are displayed in a way that form part of the name of the food, then the mandatory font size requirement, as laid down in Article 13 2applies. Does the mandatory font size, as laid down in Article 13 2also apply to the mandatory particulars accompanying the name of the food such as those listed in Annex VI, Part A e.

Yes, since these mandatory particulars are associated with the name of the food for which the minimum font size provision as laid down in Article 13 2 applies. Mandatory particulars Article 9 and Section 2 of the Regulation. The determination of whether a food product fulfils these requirements must be carried out on a case-by-case basis by the food business operators. In this regard, the appearance of the food has to be taken into account. Indicatively, foods like sausages e.

Should engineered nanomaterials be labelled in the list of ingredients? Are there any exemptions? Relevant provisions : Article 18 3 and All engineered nanomaterials used as ingredients must be clearly indicated in the list of ingredients. Article 20 bc and d lays down exemptions for food additives and food enzymes and carriers and substances from being included in the list of ingredients.

The same exemptions also apply when these are in the form of engineered nanomaterials. No, such indication would not comply with the Regulation. It is not possible to display on the label information which is not accurate or specific enough about the characteristics of the food, with the result that the consumer could be misled. Is the indication of specific vegetable origin mandatory for any food that contains oils or fats of vegetable origin, regardless of the amount of oil or fat in the food?

Yes, it is mandatory regardless of the amount of oil or fat in the food concerned. Indication of the net quantity. This means that in such cases the net weight of the food will be identical to the drained net weight. Relevant provisions : Annex IX, point 5. For the purposes of this point, frozen or quick-frozen water is considered as a liquid medium which will entail the obligation to include in the label information about the net weight as well as about the drained weight.

In addition, the Regulation specifies that where a frozen food or quick-frozen food has been glazed, the net weight must not include the glaze itself net weight without the glaze. As a consequence, the declared net weight of the glazed food is identical to its drained net weight.

Taking this into account as well as the need to avoid misleading the consumer, the following net indications would be possible:. Relevant provisions : Article 24, Annex X, point 1 d. Relevant provisions : Articles 9 2 and No, it is not possible. Mandatory particulars such as the instructions for use must be indicated with words and numbers.

The use of pictograms or symbols is only an additional means to express such particulars. However, the Commission may adopt in the future implementing acts allowing one or more mandatory particulars to be expressed by means of pictograms or symbols instead of words or numbers.

Additional mandatory particulars for specific types or categories of foods. Labelling of frozen food. Is the date of freezing or the date of first freezing, in cases where the product has been frozen more than once, mandatory on the labelling of non-prepacked frozen meat, frozen meat preparations and frozen unprocessed fishery products? Relevant provisions : Annex III.

The date of freezing is mandatory only on the labelling of prepacked frozen meat, frozen meat preparations and frozen unprocessed fishery products. Member States may decide to extend this requirement to non-prepacked ones. Fishery products  4 cover all seawater or freshwater animals except for live bivalve molluscs, live echinoderms, live tunicates and live marine gastropods, and all mammals, reptiles and frogs whether wild or farmed and including all edible forms, parts and products of such animals.

Unprocessed  5 fishery products are fishery products that have not undergone processing, and include products that have been divided, parted, severed, sliced, boned, minced, skinned, ground, cut, cleaned, trimmed, husked, milled, chilled, frozen, deep-frozen or thawed. Application of the nutrition declaration. Do the rules on nutrition declaration laid down in the Regulation apply to all foods? Relevant provisions : Article The rules do not apply to the following foods, which have their own nutrition labelling rules:.

Mandatory nutrition declaration. Mandatory nutrition declaration must include all the following particulars: energy value and the amounts of fat, saturates, carbohydrate, sugars, protein and salt. The energy value must be given both in kJ kilojoules and in kcal kilocalories.

The value in kilojoules must be given first, followed by the value in kilocalories. If space permits, the declaration must be presented in the form of a table, with numbers aligned. A linear format may be used if space does not allow for the provision of the information in a tabular format. The rules on minimum font size apply to the nutrition declaration, which has to be printed with characters using a font size where the x-height is equal to or greater than 1,2 mm.

For packaging or containers whose largest surface is less than 80 cm 2the x-height has to be minimum 0,9 mm. X-height is defined in Annex IV to the Regulation. There are products which are exempted from providing the nutrition declaration See point 3.

Where a product contains negligible amount s of nutrient s for which mandatory labelling is required or has a negligible energy value, is it necessary to include such nutrients or energy value in the nutrition table Article 34 5?

Relevant provisions : Article 34 5. When can the statement indicating that the salt content is exclusively due to the presence of naturally occurring sodium be used? Relevant provisions : Article 30 1. The statement indicating that the salt content is exclusively due to the presence of naturally occurring sodium can appear in close proximity to the nutrition labelling on foods to which salt was not added, such as milk, vegetables, meat and fish. Where salt has been added during processing, or as the result of the addition of ingredients that contain salt, e.

Must all sodium originating from any ingredient, e. Relevant provisions : Annex I, point Relevant provisions : Articles 30 232, 33 and 34, Annex XV. The mandatory nutrition declaration may also be supplemented by an indication of the amount of one or more of the following:.

The order of presentation of the information, where appropriate, must be as follows:. If space permits, the declaration must be presented in the form of a table with numbers aligned. These nutrients must be declared in grams g   9 per g or per ml, and may be additionally declared per portion or per consumption unit of the product.

Where a substance, for which a nutrition or a health claim has been made, is not part of the nutrition declaration, how should this information be declared? Relevant provisions : Articles 30 and When the nutrient for which a nutrition or a health claim has been made is part of the nutrition declaration, no additional labelling is required. When the nutrient or other substance for which a nutrition or a health claim has been made is not part of the nutrition declaration, the amount of the nutrient or other substance must be labelled in the same field of vision, e.