{"id":60640,"date":"2026-06-25T13:06:00","date_gmt":"2026-06-25T13:06:00","guid":{"rendered":"https:\/\/stagvape.com\/tesztek\/olasz-birosag-fenntartja-a-cigaretta-jovedeki-adot-es-elutasitja-a-megteritest"},"modified":"2026-09-02T16:16:20","modified_gmt":"2026-09-02T16:16:20","slug":"olasz-birosag-fenntartja-a-cigaretta-jovedeki-adot-es-elutasitja-a-megteritest","status":"publish","type":"post","link":"https:\/\/stagvape.com\/hu\/hirek\/olasz-birosag-fenntartja-a-cigaretta-jovedeki-adot-es-elutasitja-a-megteritest","title":{"rendered":"Az Olasz B\u00edr\u00f3s\u00e1g Fenntartja a Cigaretta J\u00f6ved\u00e9ki Ad\u00f3j\u00e1ra Vonatkoz\u00f3 Szab\u00e1lyokat, \u00e9s Elutas\u00edtja a Megt\u00e9r\u00edt\u00e9st"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A Lazio Region\u00e1lis K\u00f6zigazgat\u00e1si B\u00edr\u00f3s\u00e1g elutas\u00edtotta az Olasz Doh\u00e1nygy\u00e1rt\u00f3 \u00e9s a Manifattura Italiana Tabacco \u00e1ltal beny\u00fajtott fellebbez\u00e9st, meger\u0151s\u00edtve az olasz cigarett\u00e1k j\u00f6ved\u00e9ki ad\u00f3j\u00e1nak sz\u00e1m\u00edt\u00e1s\u00e1ra vonatkoz\u00f3 szab\u00e1lyok jogszer\u0171s\u00e9g\u00e9t. A d\u00f6nt\u00e9s ezzel lez\u00e1r egy hat\u00e9ves jogvit\u00e1t a V\u00e1m- \u00e9s Monop\u00f3lium\u00fcgyn\u00f6ks\u00e9ggel, \u00e9s elutas\u00edtja a kisebb belf\u00f6ldi gy\u00e1rt\u00f3k \u00e1ltal beny\u00fajtott k\u00e1rt\u00e9r\u00edt\u00e9si k\u00e9relmeket.<\/p>\n\n<h2 class=\"wp-block-heading\">Jogvita a minim\u00e1lis ad\u00f3teher m\u00e9rt\u00e9k\u00e9r\u0151l \u00e9s a piaci versenyr\u0151l<\/h2>\n\n<p class=\"wp-block-paragraph\">A per egy olyan k\u00f6zigazgat\u00e1si elj\u00e1r\u00e1sban indult, amely a 2020. janu\u00e1r 13-\u00e1n kiadott int\u00e9zked\u00e9s ellen ir\u00e1nyult, \u00e9s amely meghat\u00e1rozta a Minim\u00e1lis Ad\u00f3teher (<em>Onere Fiscale Minimo<\/em>, azaz OFM) sz\u00e1m\u00edt\u00e1s\u00e1nak m\u00f3dszer\u00e9t a kiskereskedelmi cigaretta\u00e1rak alapj\u00e1n. A felperes t\u00e1rsas\u00e1gok azt \u00e1ll\u00edtott\u00e1k, hogy a sz\u00e1m\u00edt\u00e1si szab\u00e1lyok a meghat\u00e1roz\u00f3 ipar\u00e1gi szerepl\u0151knek kedveznek \u2013 akik a piac mintegy 90%-\u00e1t ellen\u0151rzik \u2013, \u00e9s ez\u00e1ltal torz\u00edtj\u00e1k a versenyt a kisebb gy\u00e1rt\u00f3k sz\u00e1m\u00e1ra.<\/p>\n\n<p class=\"wp-block-paragraph\">Az elj\u00e1r\u00e1s sor\u00e1n a felperesek kieg\u00e9sz\u00edt\u0151 beadv\u00e1nyokat ny\u00fajtottak be, amelyekben kifog\u00e1solt\u00e1k az azt k\u00f6vet\u0151 k\u00f6zigazgat\u00e1si int\u00e9zked\u00e9seket, amelyek meger\u0151s\u00edtett\u00e9k a kezdeti sz\u00e1m\u00edt\u00e1si mechanizmust.<\/p>\n\n<h2 class=\"wp-block-heading\">Meg\u00e1llap\u00edt\u00e1sok a k\u00e1rt\u00e9r\u00edt\u00e9sr\u0151l \u00e9s az igazgat\u00e1si hat\u00e1sk\u00f6r\u00f6kr\u0151l<\/h2>\n\n<p class=\"wp-block-paragraph\">A Region\u00e1lis K\u00f6zigazgat\u00e1si B\u00edr\u00f3s\u00e1g kor\u00e1bban k\u00e9t k\u00fcl\u00f6n alkalommal az ad\u00f3rendelkez\u00e9sek alkotm\u00e1nyoss\u00e1g\u00e1t az Olasz Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g el\u00e9 utalta. Mindk\u00e9t utal\u00e1s eredm\u00e9nyek\u00e9nt az Alkotm\u00e1nyb\u00edr\u00f3s\u00e1g a kifog\u00e1sokat elfogadhatatlannak nyilv\u00e1n\u00edtotta.<\/p>\n\n<p class=\"wp-block-paragraph\">E d\u00f6nt\u00e9sek ut\u00e1n a doh\u00e1nygy\u00e1rt\u00f3k p\u00e9nzbeli k\u00e1rt\u00e9r\u00edt\u00e9st kerestek. A k\u00f6zigazgat\u00e1si b\u00edr\u00f3s\u00e1g elutas\u00edtotta a keresetet, mondv\u00e1n, hogy az ad\u00f3hat\u00f3s\u00e1g szigor\u00faan a jogi keretek k\u00f6z\u00f6tt j\u00e1rt el:<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">&#8222;A k\u00f6zigazgat\u00e1s cselekm\u00e9nyeinek jogszer\u0171s\u00e9ge, amely az \u00e9rv\u00e9nyes szab\u00e1lyoz\u00e1si keret alkalmaz\u00e1sa sor\u00e1n meg\u00e1llap\u00edtotta a fizetend\u0151 terhek \u00f6sszeg\u00e9t minden m\u00e9rlegel\u00e9si jogk\u00f6r gyakorl\u00e1sa n\u00e9lk\u00fcl, mivel a jelen \u00fcgy a k\u00f6telez\u0151 \u00e9rv\u00e9ny\u0171 k\u00f6zigazgat\u00e1si hat\u00e1sk\u00f6r gyakorl\u00e1s\u00e1t jelenti.&#8221;<\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\">A b\u00edr\u00f3s\u00e1g pontos\u00edtotta, hogy az \u00e1llam k\u00e1rt\u00e9r\u00edt\u00e9si felel\u0151ss\u00e9g\u00e9nek meg\u00e1llap\u00edt\u00e1s\u00e1hoz igazolni kell a jogellenes magatart\u00e1st \u00e9s a k\u00f6zigazgat\u00e1si v\u00e9tkess\u00e9get. Mivel az \u00fcgyn\u00f6ks\u00e9g helyesen alkalmazta a hat\u00e1lyos, k\u00f6telez\u0151 jogszab\u00e1lyokat, nincs alap k\u00e1rt\u00e9r\u00edt\u00e9sre.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Forr\u00e1s:  <a href=\"https:\/\/en.ilsole24ore.com\/art\/proposed-methods-for-calculating-excise-duty-on-cigarettes-no-compensation-AI2SXxqD\" rel=\"nofollow noopener\" target=\"_blank\">J\u00f3v\u00e1hagyt\u00e1k a cigaretta j\u00f6ved\u00e9ki ad\u00f3j\u00e1nak sz\u00e1m\u00edt\u00e1si m\u00f3dszer\u00e9t; nincs k\u00e1rt\u00e9r\u00edt\u00e9s<\/a><\/li>\n\n\n\n<li>Tov\u00e1bbi inform\u00e1ci\u00f3: <a href=\"https:\/\/stagvape.com\/hu\/tesztek\/olasz-cigaretta-vape-ar-emelesek-2026\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/reviews\/italy-cigarette-vape-price-hikes-2026\">Olaszorsz\u00e1g megemeli a cigaretta- \u00e9s vape-\u00e1rakat a 2026-os \u00e9v harmadik ad\u00f3emel\u00e9s\u00e9vel<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A Lazio k\u00f6zigazgat\u00e1si b\u00edr\u00f3s\u00e1ga elutas\u00edtva a k\u00e1rig\u00e9nyeket lez\u00e1r egy hat\u00e9ves jogvit\u00e1t a V\u00e1m- \u00e9s Monop\u00f3lium\u00fcgyn\u00f6ks\u00e9ggel szemben.<\/p>\n","protected":false},"author":1,"featured_media":60641,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177],"tags":[1399,1623,787],"class_list":["post-60640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hirek","tag-dohanyado","tag-olaszorszag","tag-vaping-ado"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/posts\/60640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/comments?post=60640"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/posts\/60640\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/media\/60641"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/media?parent=60640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/categories?post=60640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/hu\/wp-json\/wp\/v2\/tags?post=60640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}