{"id":75,"date":"2019-09-12T14:28:08","date_gmt":"2019-09-12T12:28:08","guid":{"rendered":"https:\/\/vamor.hu\/?page_id=75"},"modified":"2025-02-28T09:28:44","modified_gmt":"2025-02-28T08:28:44","slug":"kornyezetvedelmi-termekdij-tanacsadas-es-bevallas","status":"publish","type":"page","link":"https:\/\/vamor.hu\/?page_id=75","title":{"rendered":"K\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj tan\u00e1csad\u00e1s \u00e9s bevall\u00e1s"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"75\" class=\"elementor elementor-75\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4e8563d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e8563d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6c27818\" data-id=\"6c27818\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-774660a elementor-widget elementor-widget-heading\" data-id=\"774660a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">K\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj tan\u00e1csad\u00e1s \u00e9s \u00fcgyint\u00e9z\u00e9s\n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1baaee0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1baaee0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-ebe2578\" data-id=\"ebe2578\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e8895b elementor-widget elementor-widget-spacer\" data-id=\"7e8895b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aeb7d88 elementor-widget elementor-widget-heading\" data-id=\"aeb7d88\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A K\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj szab\u00e1lyoz\u00e1s c\u00e9lja\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8603ded elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"8603ded\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/vamor.hu\/wp-content\/uploads\/2019\/10\/kornyezetvedelmi-termekdij-tanacsadas-es-bevallas.jpg\" class=\"attachment-full size-full wp-image-4343\" alt=\"kornyezetvedelmi-termekdij-tanacsadas-es-bevallas\" srcset=\"https:\/\/vamor.hu\/wp-content\/uploads\/2019\/10\/kornyezetvedelmi-termekdij-tanacsadas-es-bevallas.jpg 800w, https:\/\/vamor.hu\/wp-content\/uploads\/2019\/10\/kornyezetvedelmi-termekdij-tanacsadas-es-bevallas-300x169.jpg 300w, https:\/\/vamor.hu\/wp-content\/uploads\/2019\/10\/kornyezetvedelmi-termekdij-tanacsadas-es-bevallas-768x432.jpg 768w, https:\/\/vamor.hu\/wp-content\/uploads\/2019\/10\/kornyezetvedelmi-termekdij-tanacsadas-es-bevallas-20x11.jpg 20w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b4de1c elementor-widget elementor-widget-text-editor\" data-id=\"1b4de1c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj t\u00f6rv\u00e9ny c\u00e9lja j\u00f3l meg\u00e9rthet\u0151 a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj t\u00f6rv\u00e9ny bevezet\u0151 sz\u00f6veg\u00e9b\u0151l: A term\u00e9kd\u00edj t\u00f6rv\u00e9ny c\u00e9lja &#8222;hogy hozz\u00e1j\u00e1ruljon a k\u00f6rnyezetszennyez\u00e9s megel\u0151z\u00e9s\u00e9hez, illetve cs\u00f6kkent\u00e9s\u00e9hez, a term\u00e9szeti er\u0151forr\u00e1sokkal val\u00f3 takar\u00e9kos gazd\u00e1lkod\u00e1sra ir\u00e1nyul\u00f3 tev\u00e9kenys\u00e9gek \u00f6szt\u00f6nz\u00e9s\u00e9hez, valamint a k\u00f6rnyezetet vagy annak valamely elem\u00e9t a term\u00e9k el\u0151\u00e1ll\u00edt\u00e1sa, forgalmaz\u00e1sa, felhaszn\u00e1l\u00e1sa sor\u00e1n, illetve azt k\u00f6vet\u0151en k\u00f6zvetlen\u00fcl, illetve k\u00f6zvetve terhel\u0151 vagy vesz\u00e9lyeztet\u0151 term\u00e9k \u00e1ltal okozott k\u00f6rnyezeti vesz\u00e9lyeztet\u00e9sek, valamint k\u00e1rok megel\u0151z\u00e9s\u00e9hez \u00e9s cs\u00f6kkent\u00e9s\u00e9hez p\u00e9nz\u00fcgyi forr\u00e1sokat teremtsen\u2026\u201d.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99b09ea elementor-widget elementor-widget-heading\" data-id=\"99b09ea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">K\u00f6teles term\u00e9kk\u00f6r\u00f6k a term\u00e9kd\u00edj t\u00f6rv\u00e9ny alapj\u00e1n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f53ce1b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f53ce1b\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">az akkumul\u00e1tor,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">a csomagol\u00f3szer,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">az egy\u00e9b k\u0151olajterm\u00e9k az elektromos, elektronikai berendez\u00e9s,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">a gumiabroncs,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">a rekl\u00e1mhordoz\u00f3 pap\u00edr,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">az egy\u00e9b m\u0171anyag term\u00e9k,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">az egy\u00e9b vegyipari term\u00e9k,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">az irodai pap\u00edr.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b66e06 elementor-widget elementor-widget-heading\" data-id=\"1b66e06\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">K\u00f6telezettek a term\u00e9kd\u00edj t\u00f6rv\u00e9ny szerint:\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5124cc6 elementor-widget elementor-widget-text-editor\" data-id=\"5124cc6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Alapszab\u00e1lyk\u00e9nt elmondhat\u00f3, hogy az els\u0151 belf\u00f6ldi forgalomba hoz\u00f3 a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj fizet\u00e9s\u00e9re k\u00f6telezett. Gyakran elfelejtik, hogy \u00e9rintett lehet minden olyan gazdas\u00e1gi szerepl\u0151 is, aki tev\u00e9kenys\u00e9g\u00e9b\u0151l ad\u00f3d\u00f3an foglalkozik \u00e1rubehozatallal, kivitellel, vagy esetenk\u00e9nt felhaszn\u00e1lja saj\u00e1t term\u00e9keit minden olyan haszn\u00e1latra, ami nem a sz\u00e1mvitelr\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyben meghat\u00e1rozott saj\u00e1t termel\u00e9s\u0171 k\u00e9szlet l\u00e9trehoz\u00e1s\u00e1t eredm\u00e9nyezi (pl.: saj\u00e1t vagy alkalmazottja mag\u00e1nsz\u00fcks\u00e9glet\u00e9nek kiel\u00e9g\u00edt\u00e9se).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b288bf elementor-widget elementor-widget-heading\" data-id=\"8b288bf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hat\u00e1lyos k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj jogszab\u00e1lyok:\n\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ce9c6b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0ce9c6b\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">2011. \u00e9vi LXXXV. t\u00f6rv\u00e9ny a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edjr\u00f3l<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">343\/2011.(XII. 29.) Korm\u00e1nyrendelet a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edjr\u00f3l sz\u00f3l\u00f3 2011. \u00e9vi LXXXV. t\u00f6rv\u00e9ny v\u00e9grehajt\u00e1s\u00e1r\u00f3l<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a80e12f elementor-widget elementor-widget-heading\" data-id=\"a80e12f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sz\u00fcks\u00e9ges ismeretek a term\u00e9kd\u00edj t\u00f6rv\u00e9ny \u00e1ltal t\u00e1masztott k\u00f6telezetts\u00e9gek elv\u00e9gz\u00e9s\u00e9hez:\n\n\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed08948 elementor-widget elementor-widget-text-editor\" data-id=\"ed08948\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>1, A k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj szab\u00e1lyoz\u00e1sa al\u00e1 es\u0151 term\u00e9kek meghat\u00e1roz\u00e1s\u00e1nak alapvet\u0151 felt\u00e9tele a term\u00e9kek megfelel\u0151 \u00e1ruismerete \u00e9s a minim\u00e1lis \u00e1ruoszt\u00e1lyoz\u00e1si t\u00e1j\u00e9kozotts\u00e1g<\/p><p>2, A k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj szab\u00e1lyoz\u00e1s r\u00e9szletes ismerete<\/p><p>3, Bejelent\u00e9sek, bevall\u00e1sok, k\u00e9relmek beny\u00fajt\u00e1s\u00e1hoz sz\u00fcks\u00e9ges nyomtatv\u00e1nyok ismerete<\/p><p>4, V\u00e9g\u00fcl, de nem utols\u00f3 sorban hasznos a t\u00f6bb \u00e9ves tapasztalat<\/p><p>Amennyiben nem rendelkezik a fenti 4 pontban \u00f6sszefoglalt minim\u00e1lis ismeretekkel, akkor sz\u00e1molnia kell azzal a kock\u00e1zattal, hogy egy hat\u00f3s\u00e1gi ellen\u0151rz\u00e9s ak\u00e1r a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj nem megfelel\u0151, vagy hi\u00e1nyos megfizet\u00e9s\u00e9t, teh\u00e1t ad\u00f3hi\u00e1nyt is meg\u00e1llap\u00edthat.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f91ce83 elementor-widget elementor-widget-heading\" data-id=\"f91ce83\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jogk\u00f6vetkezm\u00e9nyek k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj hi\u00e1ny eset\u00e9n:\n\n\n\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05f2d2a elementor-widget elementor-widget-text-editor\" data-id=\"05f2d2a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>1, A keletkezett ad\u00f3hi\u00e1ny megfizet\u00e9s\u00e9t el\u0151\u00edrja a hat\u00f3s\u00e1g<\/p><p>2, Term\u00e9kd\u00edj b\u00edrs\u00e1g kiszab\u00e1sa (a meg\u00e1llap\u00edtott ad\u00f3hi\u00e1nnyal azonos m\u00e9rt\u00e9k\u0171)<\/p><p>3, Mulaszt\u00e1si b\u00edrs\u00e1g az Art.-ban foglaltak alkalmaz\u00e1s\u00e1val, legfeljebb 500 ezer forintig<\/p><p>4, Lefoglal\u00e1s \u00e9s elkobz\u00e1s (Az \u00e1llami ad\u00f3- \u00e9s v\u00e1mhat\u00f3s\u00e1g a term\u00e9kd\u00edjk\u00f6teles term\u00e9khez kapcsol\u00f3d\u00f3 elj\u00e1r\u00e1sa sor\u00e1n lefoglal\u00e1st rendelhet el)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41c0dab elementor-widget elementor-widget-heading\" data-id=\"41c0dab\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">F\u0151 tev\u00e9kenys\u00e9g\u00fcnk:\n\n\n\n\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f963e6a elementor-widget elementor-widget-text-editor\" data-id=\"f963e6a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>1, Term\u00e9kd\u00edj k\u00f6teles term\u00e9kek meghat\u00e1roz\u00e1sa, felm\u00e9r\u00e9se helysz\u00edni bej\u00e1r\u00e1s alapj\u00e1n<\/p><p>2, Bejelentkez\u00e9s az illet\u00e9kes hat\u00f3s\u00e1ghoz, vagy a bejelent\u00e9sek m\u00f3dos\u00edt\u00e1sa sz\u00fcks\u00e9g szerint<\/p><p>3, A term\u00e9kd\u00edj bevall\u00e1shoz sz\u00fcks\u00e9ges nyilv\u00e1ntart\u00e1si rendszer kialak\u00edt\u00e1sa, majd a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj t\u00f6rv\u00e9nynek megfelel\u0151 vezet\u00e9se<\/p><p>4, Term\u00e9kd\u00edj bevall\u00e1sok elk\u00e9sz\u00edt\u00e9se<\/p><p>5, A kialak\u00edtott term\u00e9kd\u00edjas rendszer folyamatos k\u00f6lts\u00e9ghat\u00e9kony optimaliz\u00e1l\u00e1sa<\/p><div>6, Jogszab\u00e1lyk\u00f6vet\u00e9s<\/div><div>\u00a0<\/div><div>7,\u00a0<span style=\"color: #637281; font-family: Poppins; font-size: 14px; text-align: left;\">Oktat\u00e1s<\/span><\/div><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-489bf19 elementor-widget elementor-widget-text-editor\" data-id=\"489bf19\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Amennyiben a v\u00e1llalkoz\u00e1sa \u00e1ltal folytatott tev\u00e9kenys\u00e9gek sor\u00e1n felmer\u00fcl a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj fizet\u00e9si k\u00f6telezetts\u00e9g k\u00e9rd\u00e9se, v\u00e1llaljuk a v\u00e1llalkoz\u00e1s tev\u00e9kenys\u00e9g\u00e9nek teljes \u00e1ttekint\u00e9s\u00e9t \u00e9s a tapasztaltak alapj\u00e1n a jogszer\u0171 k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj nyilv\u00e1ntart\u00e1si \u00e9s bevall\u00e1si folyamatok ki\u00e9p\u00edt\u00e9s\u00e9t, a felmer\u00fclt k\u00e9rd\u00e9sek szakszer\u0171 megv\u00e1laszol\u00e1s\u00e1t. Egyedi esetekben, amikor a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj szab\u00e1lyoz\u00e1s al\u00e1 tartoz\u00e1s, vagy valamely el\u0151\u00edr\u00e1s \u00e9rtelmez\u00e9se a v\u00e1llalkoz\u00e1s szempontj\u00e1b\u00f3l nem egy\u00e9rtelm\u0171, v\u00e1llaljuk \u00e1ll\u00e1sfoglal\u00e1s elk\u00e9sz\u00edt\u00e9s\u00e9t \u00e9s a hat\u00f3s\u00e1ghoz t\u00f6rt\u00e9n\u0151 beny\u00fajt\u00e1s\u00e1t.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-666bfc0 elementor-widget elementor-widget-text-editor\" data-id=\"666bfc0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Megb\u00edz\u00e1s eset\u00e9n pedig k\u00e9pvisel\u0151k\u00e9nt v\u00e1llaljuk a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj nyilv\u00e1ntart\u00e1s vezet\u00e9s\u00e9t havonta \u00e9s a bevall\u00e1s elk\u00e9sz\u00edt\u00e9s\u00e9t negyed\u00e9vente, illetve \u00e9vente, melyet elektronikus form\u00e1ban tov\u00e1bb\u00edtunk a hat\u00f3s\u00e1g fel\u00e9. V\u00e1llaljuk tov\u00e1bb\u00e1 a bejelent\u00e9si k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9t, term\u00e9kd\u00edj-visszaig\u00e9nyl\u00e9si elj\u00e1r\u00e1sokn\u00e1l a k\u00f6zrem\u0171k\u00f6d\u00e9st. Ezen k\u00edv\u00fcl kapcsolatot tartunk a hat\u00f3s\u00e1g megyei igazgat\u00f3s\u00e1gaival. A k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj bevall\u00e1s elmulaszt\u00e1sa eset\u00e9n az el\u00e9v\u00fcl\u00e9si id\u0151n bel\u00fcl v\u00e1llaljuk a bevall\u00e1sok ut\u00f3lagos elk\u00e9sz\u00edt\u00e9s\u00e9t.<\/p><p>Rendelkez\u00fcnk v\u00e1m\u00fcgyn\u00f6ki enged\u00e9llyel \u00e9s AEO C tan\u00fas\u00edtv\u00e1nnyal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d749475 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d749475\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0cec905\" data-id=\"0cec905\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-45f38ff\" data-id=\"45f38ff\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-79129cf elementor-widget elementor-widget-global elementor-global-270 elementor-widget-heading\" data-id=\"79129cf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Szak\u00e9rt\u0151i tan\u00e1csad\u00e1sra van sz\u00fcks\u00e9ge?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a393cb3 elementor-align-center elementor-widget elementor-widget-global elementor-global-273 elementor-widget-button\" data-id=\"a393cb3\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/vamor.hu\/?page_id=70\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Aj\u00e1nlatk\u00e9r\u00e9s<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f516712\" data-id=\"f516712\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e34c3ef elementor-widget elementor-widget-spacer\" data-id=\"e34c3ef\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-823222b elementor-widget elementor-widget-heading\" data-id=\"823222b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">A k\u00f6vetkez\u0151 k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj bevall\u00e1s id\u0151pontja: okt\u00f3ber 20.<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07644d3 elementor-widget elementor-widget-global elementor-global-4266 elementor-widget-eael-countdown\" data-id=\"07644d3\" data-element_type=\"widget\" data-widget_type=\"eael-countdown.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"eael-countdown-wrapper\" data-countdown-id=\"07644d3\" data-expire-type=\"none\" data-countdown-type=\"due_date\">\n\t\t\t<div class=\"eael-countdown-container eael-countdown-label-block   \">\n                                    <ul id=\"eael-countdown-07644d3\" class=\"eael-countdown-items\" data-date=\"Apr 20 2026 0:00:00 +2\">\n                        <li class=\"eael-countdown-item\"><div class=\"eael-countdown-days\"><span data-days class=\"eael-countdown-digits\">00<\/span><span class=\"eael-countdown-label\">Nap<\/span><\/div><\/li>                        <li class=\"eael-countdown-item\"><div class=\"eael-countdown-hours\"><span data-hours class=\"eael-countdown-digits\">00<\/span><span class=\"eael-countdown-label\">\u00d3ra<\/span><\/div><\/li>                        <li class=\"eael-countdown-item\"><div class=\"eael-countdown-minutes\"><span data-minutes class=\"eael-countdown-digits\">00<\/span><span class=\"eael-countdown-label\">Perc<\/span><\/div><\/li>                                            <\/ul>\n                    <div class=\"eael-countdown-expiry-template\" style=\"display: none;\">\n                                            <\/div>\n               \n\t\t\t    <div class=\"clearfix\"><\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c6961c elementor-widget elementor-widget-global elementor-global-470 elementor-widget-heading\" data-id=\"5c6961c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">V\u00e1ltoz\u00e1sok<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-027fd71 elementor-grid-1 elementor-posts--thumbnail-none elementor-posts--align-left elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-global elementor-global-473 elementor-widget-posts\" data-id=\"027fd71\" data-element_type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:7,&quot;sizes&quot;:[]},&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5122 post type-post status-publish format-standard has-post-thumbnail hentry category-munkatarskereses\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/vamor.hu\/?p=5122\" >\n\t\t\t\tV\u00e1m\u0151r V\u00e1m-, J\u00f6ved\u00e9ki- \u00e9s Term\u00e9kd\u00edj Tan\u00e1csad\u00f3 Kft. munkat\u00e1rsat keres  Szakmai \u00fcgyint\u00e9z\u0151 munkat\u00e1rs  poz\u00edci\u00f3ba\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/vamor.hu\/?p=5122\" aria-label=\"Read more about V\u00e1m\u0151r V\u00e1m-, J\u00f6ved\u00e9ki- \u00e9s Term\u00e9kd\u00edj Tan\u00e1csad\u00f3 Kft. munkat\u00e1rsat keres  Szakmai \u00fcgyint\u00e9z\u0151 munkat\u00e1rs  poz\u00edci\u00f3ba\" tabindex=\"-1\" >\n\t\t\t\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5090 post type-post status-publish format-standard has-post-thumbnail hentry category-kornyezetvedelmi-termekdij\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/vamor.hu\/?p=5090\" >\n\t\t\t\tEnergia import\/export Magyarorsz\u00e1gi alakul\u00e1sa\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/vamor.hu\/?p=5090\" aria-label=\"Read more about Energia import\/export Magyarorsz\u00e1gi alakul\u00e1sa\" tabindex=\"-1\" >\n\t\t\t\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5084 post type-post status-publish format-standard has-post-thumbnail hentry category-kornyezetvedelmi-termekdij\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/vamor.hu\/?p=5084\" >\n\t\t\t\tK\u00f6rnyezetv\u00e9delmi Term\u00e9kd\u00edj Tapasztalatok, Tan\u00e1csok\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/vamor.hu\/?p=5084\" aria-label=\"Read more about K\u00f6rnyezetv\u00e9delmi Term\u00e9kd\u00edj Tapasztalatok, Tan\u00e1csok\" tabindex=\"-1\" >\n\t\t\t\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4971 post type-post status-publish format-standard has-post-thumbnail hentry category-kornyezetvedelmi-hirek\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/vamor.hu\/?p=4971\" >\n\t\t\t\tK\u00f6rk\u00f6r\u00f6s k\u00f6z\u00f6ss\u00e9gek az Eur\u00f3pai Hullad\u00e9kcs\u00f6kkent\u00e9si H\u00e9t f\u00f3kusz\u00e1ban\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/vamor.hu\/?p=4971\" aria-label=\"Read more about K\u00f6rk\u00f6r\u00f6s k\u00f6z\u00f6ss\u00e9gek az Eur\u00f3pai Hullad\u00e9kcs\u00f6kkent\u00e9si H\u00e9t f\u00f3kusz\u00e1ban\" tabindex=\"-1\" >\n\t\t\t\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4835 post type-post status-publish format-standard has-post-thumbnail hentry category-kornyezetvedelmi-termekdij\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/vamor.hu\/?p=4835\" >\n\t\t\t\tK\u00f6rnyezetv\u00e9delmi Term\u00e9kd\u00edj v\u00e1ltoz\u00e1sok 2021\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/vamor.hu\/?p=4835\" aria-label=\"Read more about K\u00f6rnyezetv\u00e9delmi Term\u00e9kd\u00edj v\u00e1ltoz\u00e1sok 2021\" tabindex=\"-1\" >\n\t\t\t\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4800 post type-post status-publish format-standard has-post-thumbnail hentry category-vammal-kapcsolatos-hirek\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/vamor.hu\/?p=4800\" >\n\t\t\t\tBREXIT TAN\u00c1CSAD\u00c1S \u00c9S V\u00c1M\u00dcGYINT\u00c9Z\u00c9S\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/vamor.hu\/?p=4800\" aria-label=\"Read more about BREXIT TAN\u00c1CSAD\u00c1S \u00c9S V\u00c1M\u00dcGYINT\u00c9Z\u00c9S\" tabindex=\"-1\" >\n\t\t\t\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4793 post type-post status-publish format-standard has-post-thumbnail hentry category-vammal-kapcsolatos-hirek\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/vamor.hu\/?p=4793\" >\n\t\t\t\tMegtartott\u00e1k az MVSZ idei Tavaszi Konferenci\u00e1j\u00e1t, ahol az al\u00e1bbi aktualit\u00e1sokat osztott\u00e1k meg a hallgat\u00f3k sz\u00e1m\u00e1ra\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/vamor.hu\/?p=4793\" aria-label=\"Read more about Megtartott\u00e1k az MVSZ idei Tavaszi Konferenci\u00e1j\u00e1t, ahol az al\u00e1bbi aktualit\u00e1sokat osztott\u00e1k meg a hallgat\u00f3k sz\u00e1m\u00e1ra\" tabindex=\"-1\" >\n\t\t\t\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4783 post type-post status-publish format-standard has-post-thumbnail hentry category-kornyezetvedelmi-hirek\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/vamor.hu\/?p=4783\" >\n\t\t\t\tLez\u00e1rult az egyszer haszn\u00e1latos m\u0171anyagokr\u00f3l sz\u00f3l\u00f3 korm\u00e1nyrendelet uni\u00f3s elj\u00e1r\u00e1sa\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/vamor.hu\/?p=4783\" aria-label=\"Read more about Lez\u00e1rult az egyszer haszn\u00e1latos m\u0171anyagokr\u00f3l sz\u00f3l\u00f3 korm\u00e1nyrendelet uni\u00f3s elj\u00e1r\u00e1sa\" tabindex=\"-1\" >\n\t\t\t\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4777 post type-post status-publish format-standard has-post-thumbnail hentry category-jogszabaly-valtozas\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/vamor.hu\/?p=4777\" >\n\t\t\t\tJogszab\u00e1lyv\u00e1ltoz\u00e1s 2020. december\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/vamor.hu\/?p=4777\" aria-label=\"Read more about Jogszab\u00e1lyv\u00e1ltoz\u00e1s 2020. december\" tabindex=\"-1\" >\n\t\t\t\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4772 post type-post status-publish format-standard has-post-thumbnail hentry category-jogszabaly-valtozas\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/vamor.hu\/?p=4772\" >\n\t\t\t\tJogszab\u00e1lyv\u00e1ltoz\u00e1s 2020. november\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/vamor.hu\/?p=4772\" aria-label=\"Read more about Jogszab\u00e1lyv\u00e1ltoz\u00e1s 2020. november\" tabindex=\"-1\" >\n\t\t\t\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9347473 elementor-widget elementor-widget-spacer\" data-id=\"9347473\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a8baa32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8baa32\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3015008\" data-id=\"3015008\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c6b6b2 elementor-widget elementor-widget-spacer\" data-id=\"0c6b6b2\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a755c7 elementor-widget elementor-widget-heading\" data-id=\"4a755c7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tev\u00e9kenys\u00e9geink\n\n\n\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-250db8de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"250db8de\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2d98b0c\" data-id=\"2d98b0c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-233f4b4 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"233f4b4\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-pallet\" viewBox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M144 256h352c8.8 0 16-7.2 16-16V16c0-8.8-7.2-16-16-16H384v128l-64-32-64 32V0H144c-8.8 0-16 7.2-16 16v224c0 8.8 7.2 16 16 16zm480 128c8.8 0 16-7.2 16-16v-32c0-8.8-7.2-16-16-16H16c-8.8 0-16 7.2-16 16v32c0 8.8 7.2 16 16 16h48v64H16c-8.8 0-16 7.2-16 16v32c0 8.8 7.2 16 16 16h608c8.8 0 16-7.2 16-16v-32c0-8.8-7.2-16-16-16h-48v-64h48zm-336 64H128v-64h160v64zm224 0H352v-64h160v64z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tKiterjesztett gy\u00e1rt\u00f3i felel\u0151ss\u00e9gi d\u00edj (EPR) teljesk\u00f6r\u0171 \u00fcgyint\u00e9z\u00e9se\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tEPR tan\u00e1csad\u00e1s \u00e9s teljesk\u00f6r\u0171 \u00fcgyint\u00e9z\u00e9s, \nnyilv\u00e1ntart\u00e1s kialak\u00edt\u00e1sa, \nmeghatalmazottk\u00e9nt elj\u00e1r\u00e1s az OHH-n\u00e1l.\n\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38bdf1d elementor-align-center elementor-widget elementor-widget-button\" data-id=\"38bdf1d\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/vamor.hu\/?page_id=6867\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">R\u00e9szletek<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-32971a67\" data-id=\"32971a67\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99f8d41 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"99f8d41\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-tree\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M378.31 378.49L298.42 288h30.63c9.01 0 16.98-5 20.78-13.06 3.8-8.04 2.55-17.26-3.28-24.05L268.42 160h28.89c9.1 0 17.3-5.35 20.86-13.61 3.52-8.13 1.86-17.59-4.24-24.08L203.66 4.83c-6.03-6.45-17.28-6.45-23.32 0L70.06 122.31c-6.1 6.49-7.75 15.95-4.24 24.08C69.38 154.65 77.59 160 86.69 160h28.89l-78.14 90.91c-5.81 6.78-7.06 15.99-3.27 24.04C37.97 283 45.93 288 54.95 288h30.63L5.69 378.49c-6 6.79-7.36 16.09-3.56 24.26 3.75 8.05 12 13.25 21.01 13.25H160v24.45l-30.29 48.4c-5.32 10.64 2.42 23.16 14.31 23.16h95.96c11.89 0 19.63-12.52 14.31-23.16L224 440.45V416h136.86c9.01 0 17.26-5.2 21.01-13.25 3.8-8.17 2.44-17.47-3.56-24.26z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tK\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj tan\u00e1csad\u00e1s \u00e9s \u00fcgyint\u00e9z\u00e9s\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tK\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj tan\u00e1csad\u00e1s, teljes k\u00f6r\u0171 \u00fcgyint\u00e9z\u00e9s, jogszab\u00e1lyi megfelel\u0151s\u00e9g vizsg\u00e1lat \u2013 A kialak\u00edtott term\u00e9kd\u00edjas rendszer folyamatos k\u00f6lts\u00e9ghat\u00e9kony optimaliz\u00e1l\u00e1sa.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f11efbd elementor-align-center elementor-widget elementor-widget-button\" data-id=\"5f11efbd\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/vamor.hu\/?page_id=75\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">R\u00e9szletek<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4d19c7ed\" data-id=\"4d19c7ed\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-663b23c2 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"663b23c2\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-bolt\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M296 160H180.6l42.6-129.8C227.2 15 215.7 0 200 0H56C44 0 33.8 8.9 32.2 20.8l-32 240C-1.7 275.2 9.5 288 24 288h118.7L96.6 482.5c-3.6 15.2 8 29.5 23.3 29.5 8.4 0 16.4-4.4 20.8-12l176-304c9.3-15.9-2.2-36-20.7-36z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tEnergia v\u00e1mkezel\u00e9s\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tA V\u00e1m\u0151r Kft. az energia piac liberaliz\u00e1ci\u00f3ja \u00f3ta seg\u00edti partnereit a hat\u00f3s\u00e1gokkal val\u00f3 min\u00e9l egyszer\u0171bb \u00e9s g\u00f6rd\u00fcl\u00e9kenyebb egy\u00fcttm\u0171k\u00f6d\u00e9sben.\n\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-266b1ca9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"266b1ca9\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/vamor.hu\/?page_id=77\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">R\u00e9szletek<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-160d4fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"160d4fd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-698ae1f\" data-id=\"698ae1f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-01e81f3 elementor-widget elementor-widget-spacer\" data-id=\"01e81f3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-43f984f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43f984f5\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-11175505\" data-id=\"11175505\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ece3064 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"7ece3064\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-coins\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 405.3V448c0 35.3 86 64 192 64s192-28.7 192-64v-42.7C342.7 434.4 267.2 448 192 448S41.3 434.4 0 405.3zM320 128c106 0 192-28.7 192-64S426 0 320 0 128 28.7 128 64s86 64 192 64zM0 300.4V352c0 35.3 86 64 192 64s192-28.7 192-64v-51.6c-41.3 34-116.9 51.6-192 51.6S41.3 334.4 0 300.4zm416 11c57.3-11.1 96-31.7 96-55.4v-42.7c-23.2 16.4-57.3 27.6-96 34.5v63.6zM192 160C86 160 0 195.8 0 240s86 80 192 80 192-35.8 192-80-86-80-192-80zm219.3 56.3c60-10.8 100.7-32 100.7-56.3v-42.7c-35.5 25.1-96.5 38.6-160.7 41.8 29.5 14.3 51.2 33.5 60 57.2z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tJ\u00f6ved\u00e9ki tan\u00e1csad\u00e1s \u00e9s \u00fcgyint\u00e9z\u00e9s\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tJ\u00f6ved\u00e9ki tan\u00e1csad\u00e1s a jogszer\u0171 gazd\u00e1lkod\u00f3i m\u0171k\u00f6d\u00e9shez;\nj\u00f6ved\u00e9ki tev\u00e9kenys\u00e9ghez sz\u00fcks\u00e9ges j\u00f6ved\u00e9ki enged\u00e9ly beszerz\u00e9se;\nj\u00f6ved\u00e9ki term\u00e9k tekintet\u00e9ben tarif\u00e1lis besorol\u00e1s, esetlegesen K\u00c9V \u00fcgyint\u00e9z\u00e9s.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32c2e919 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"32c2e919\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/vamor.hu\/?page_id=79\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">R\u00e9szletek<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-468dfa5d\" data-id=\"468dfa5d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c07a438 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"4c07a438\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-alt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224 136V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24V160H248c-13.2 0-24-10.8-24-24zm64 236c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12v8zm0-64c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12v8zm0-72v8c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12zm96-114.1v6.1H256V0h6.1c6.4 0 12.5 2.5 17 7l97.9 98c4.5 4.5 7 10.6 7 16.9z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tINTRASTAT tan\u00e1csad\u00e1s \u00e9s \u00fcgyint\u00e9z\u00e9s\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tTeljes k\u00f6r\u0171 intrastat \u00fcgyint\u00e9z\u00e9s, szaktan\u00e1csad\u00e1s \u2013 Rendelkez\u00fcnk az Intrastat adatszolg\u00e1ltat\u00e1sok elk\u00e9sz\u00edt\u00e9s\u00e9hez sz\u00fcks\u00e9ges hat\u00f3s\u00e1gi regisztr\u00e1ci\u00f3val, kapcsolattal \u00e9s szak\u00e9rtelemmel, magyar \u00e9s angol nyelven.\n\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37b37b1f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"37b37b1f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/vamor.hu\/?page_id=81\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">R\u00e9szletek<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-7a2f0393\" data-id=\"7a2f0393\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b29ac7a elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"1b29ac7a\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-life-ring\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 504c136.967 0 248-111.033 248-248S392.967 8 256 8 8 119.033 8 256s111.033 248 248 248zm-103.398-76.72l53.411-53.411c31.806 13.506 68.128 13.522 99.974 0l53.411 53.411c-63.217 38.319-143.579 38.319-206.796 0zM336 256c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80zm91.28 103.398l-53.411-53.411c13.505-31.806 13.522-68.128 0-99.974l53.411-53.411c38.319 63.217 38.319 143.579 0 206.796zM359.397 84.72l-53.411 53.411c-31.806-13.505-68.128-13.522-99.973 0L152.602 84.72c63.217-38.319 143.579-38.319 206.795 0zM84.72 152.602l53.411 53.411c-13.506 31.806-13.522 68.128 0 99.974L84.72 359.398c-38.319-63.217-38.319-143.579 0-206.796z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tV\u00e1mtan\u00e1csad\u00e1s, v\u00e1mfizet\u00e9s megoszt\u00e1s, \u00f6sszevont v\u00e1mfizet\u00e9s\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tMegb\u00edz\u00f3ink sz\u00e1m\u00e1ra el\u00e9rhet\u0151v\u00e9 tesz\u00fcnk egy olyan rendszert, amely leegyszer\u0171s\u00edti a v\u00e1mhat\u00e1rozatok p\u00e9nz\u00fcgyi rendez\u00e9s\u00e9t \u00e9s amelyet a v\u00e1mhat\u00f3s\u00e1ggal szoros egy\u00fcttm\u0171k\u00f6d\u00e9sben \u00fczemeltet\u00fcnk.\n\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22fe5707 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"22fe5707\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/vamor.hu\/?page_id=83\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">R\u00e9szletek<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d6d008 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d6d008\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fce3af0\" data-id=\"fce3af0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ac83947 elementor-widget elementor-widget-spacer\" data-id=\"ac83947\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b3e712d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b3e712d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-290c435\" data-id=\"290c435\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-496ea2ea elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"496ea2ea\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-trash-alt\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M32 464a48 48 0 0 0 48 48h288a48 48 0 0 0 48-48V128H32zm272-256a16 16 0 0 1 32 0v224a16 16 0 0 1-32 0zm-96 0a16 16 0 0 1 32 0v224a16 16 0 0 1-32 0zm-96 0a16 16 0 0 1 32 0v224a16 16 0 0 1-32 0zM432 32H312l-9.4-18.7A24 24 0 0 0 281.1 0H166.8a23.72 23.72 0 0 0-21.4 13.3L136 32H16A16 16 0 0 0 0 48v32a16 16 0 0 0 16 16h416a16 16 0 0 0 16-16V48a16 16 0 0 0-16-16z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tHullad\u00e9kgazd\u00e1lkod\u00e1si \u00fcgyint\u00e9z\u00e9s\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tAz Orsz\u00e1ggy\u0171l\u00e9s 2012 \u00e9v v\u00e9g\u00e9n elfogadta, \u00e9s 2013. janu\u00e1r 1.-j\u00e9n hat\u00e1lyba l\u00e9pett a hullad\u00e9kr\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny (Ht.), amely \u00faj szab\u00e1lyokat \u00e9s fogalmakat vezetett be a hullad\u00e9kokkal kapcsolatosan.\n\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ff315de elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7ff315de\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/vamor.hu\/?page_id=85\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">R\u00e9szletek<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-ee51ac7\" data-id=\"ee51ac7\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-becf77b\" data-id=\"becf77b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>K\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj tan\u00e1csad\u00e1s \u00e9s \u00fcgyint\u00e9z\u00e9s A K\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj szab\u00e1lyoz\u00e1s c\u00e9lja A k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj t\u00f6rv\u00e9ny c\u00e9lja j\u00f3l meg\u00e9rthet\u0151 a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj t\u00f6rv\u00e9ny bevezet\u0151 sz\u00f6veg\u00e9b\u0151l: A term\u00e9kd\u00edj<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_eb_attr":"","footnotes":""},"class_list":["post-75","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/vamor.hu\/index.php?rest_route=\/wp\/v2\/pages\/75"}],"collection":[{"href":"https:\/\/vamor.hu\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/vamor.hu\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/vamor.hu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vamor.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75"}],"version-history":[{"count":77,"href":"https:\/\/vamor.hu\/index.php?rest_route=\/wp\/v2\/pages\/75\/revisions"}],"predecessor-version":[{"id":6946,"href":"https:\/\/vamor.hu\/index.php?rest_route=\/wp\/v2\/pages\/75\/revisions\/6946"}],"wp:attachment":[{"href":"https:\/\/vamor.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}