{"id":83,"date":"2019-09-12T14:29:45","date_gmt":"2019-09-12T12:29:45","guid":{"rendered":"https:\/\/vamor.hu\/?page_id=83"},"modified":"2021-04-27T13:15:30","modified_gmt":"2021-04-27T11:15:30","slug":"vamtanacsadas","status":"publish","type":"page","link":"https:\/\/vamor.hu\/?page_id=83","title":{"rendered":"V\u00e1mtan\u00e1csad\u00e1s"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"83\" class=\"elementor elementor-83\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b29a19a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b29a19a\" 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-e82b006\" data-id=\"e82b006\" 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-5939040 elementor-widget elementor-widget-heading\" data-id=\"5939040\" 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\">V\u00e1mtan\u00e1csad\u00e1s\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-1c54998 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c54998\" 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-a8e6987\" data-id=\"a8e6987\" 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-dc54236 elementor-widget elementor-widget-spacer\" data-id=\"dc54236\" 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-0c0be84 elementor-widget elementor-widget-heading\" data-id=\"0c0be84\" 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\u00e1mtan\u00e1csad\u00e1s\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cf5b1f elementor-widget elementor-widget-text-editor\" data-id=\"1cf5b1f\" 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 v\u00e1mtan\u00e1csad\u00e1s keret\u00e9ben szem\u00e9lyre szabott tan\u00e1csokkal l\u00e1tjuk el felmer\u00fclt v\u00e1m probl\u00e9m\u00e1i megold\u00e1sa \u00e9rdek\u00e9ben, ad\u00f3z\u00e1si \u00e9s logisztikai szempontokat is figyelembe v\u00e9ve.<\/p><p>\u00c1ruoszt\u00e1lyoz\u00e1ssal \u00e9s ad\u00f3besorol\u00e1ssal kapcsolatos tan\u00e1csad\u00e1s, v\u00e1mtarifasz\u00e1mok meghat\u00e1roz\u00e1sa.<\/p><p>C\u00e9g\u00fcnk 1998 \u00f3ta folyamatosan jelen van ezen a ter\u00fcleten, v\u00e1mszak\u00e9rt\u0151i \u00e9s nemzetk\u00f6zi sz\u00e1ll\u00edtm\u00e1nyoz\u00e1si szakk\u00e9pzetts\u00e9ggel \u00e9s tapasztalattal is rendelkez\u00fcnk.<\/p><p>Jelent\u0151s tapasztalattal rendelkez\u00fcnk, mely tud\u00e1s alapj\u00e1t v\u00e1mhat\u00f3s\u00e1gi oldalon szerezte meg t\u00f6bb koll\u00e9g\u00e1nk.<\/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-6a460fe elementor-widget elementor-widget-heading\" data-id=\"6a460fe\" 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\">Eseti v\u00e1mkezel\u00e9si megb\u00edz\u00e1sok kit\u00f6lt\u00e9se<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c11177 elementor-widget elementor-widget-text-editor\" data-id=\"9c11177\" 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>2021 janu\u00e1r 1-j\u00e9n egy \u00faj korszak vette kezdet\u00e9t az Egyes\u00fclt Kir\u00e1lys\u00e1g \u00e9s az EU kereskedelm\u00e9ben. Forduljon hozz\u00e1nk, amennyiben v\u00e1llalkoz\u00e1sa rendszeres export \u00e9s import tev\u00e9kenys\u00e9get folytat a szigetorsz\u00e1ggal.<\/p><p>Mi seg\u00edt\u00fcnk \u00d6nnek a v\u00e1mkezel\u00e9si megb\u00edz\u00e1s kit\u00f6lt\u00e9s\u00e9vel \u00e9s a sz\u00fcks\u00e9ges dokumentumok beszerz\u00e9s\u00e9vel kapcsolatban.<\/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-21d29b8 elementor-widget elementor-widget-heading\" data-id=\"21d29b8\" 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\">Halasztott v\u00e1mfizet\u00e9si enged\u00e9ly\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-5288df2 elementor-widget elementor-widget-text-editor\" data-id=\"5288df2\" 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 halaszott v\u00e1mfizet\u00e9s alkalmazhat\u00f3 norm\u00e1l \u00e9s egyszer\u0171s\u00edtett v\u00e1melj\u00e1r\u00e1s sor\u00e1n is. Funkci\u00f3ja, hogy a v\u00e1mtartoz\u00e1s megfizet\u00e9s\u00e9re szolg\u00e1l\u00f3 hat\u00e1rid\u0151t az \u00e1ltal\u00e1nos 10 napr\u00f3l 30 napra tolja ki, egyszer\u0171s\u00edtve ez\u00e1ltal a nagy mennyis\u00e9g\u0171 v\u00e1mkezel\u00e9st bonyol\u00edt\u00f3 gazd\u00e1lkod\u00f3k v\u00e1mtartoz\u00e1s megfizet\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 adminisztr\u00e1ci\u00f3t. Az enged\u00e9ly ir\u00e1nti k\u00e9relmet alapvet\u0151en a Kiemelt Ad\u00f3 \u00e9s V\u00e1migazgat\u00f3s\u00e1gn\u00e1l kell beny\u00fajtani, de ha egyszer\u0171s\u00edtett \u00e1runyilatkozat beny\u00fajt\u00e1sa vagy a nyilatkozattev\u0151 nyilv\u00e1ntart\u00e1s\u00e1ba val\u00f3 bejegyz\u00e9se kapcs\u00e1n k\u00e9relmeznek halasztott v\u00e1mfizet\u00e9st, \u00fagy ezen k\u00e9relmeket az \u00e1ltal\u00e1nos illet\u00e9kess\u00e9gi szab\u00e1lyok szerinti igazgat\u00f3s\u00e1gokn\u00e1l kell beny\u00fajtani. A halasztott v\u00e1mfizet\u00e9sre vonatkoz\u00f3 enged\u00e9ly megad\u00e1s\u00e1nak felt\u00e9telei: v\u00e1mbiztos\u00edt\u00e9k ny\u00fajt\u00e1sa, k\u00e9relem beny\u00fajt\u00e1s\u00e1t megel\u0151z\u0151 \u00e9vben a v\u00e1mhat\u00f3s\u00e1gn\u00e1l, \u00e1llami ad\u00f3hat\u00f3s\u00e1gn\u00e1l nem keletkezett v\u00e1m, ad\u00f3 \u00e9s j\u00e1rul\u00e9k tartoz\u00e1s, a c\u00e9g nem \u00e1ll cs\u0151d-, felsz\u00e1mol\u00e1si-, v\u00e9gelsz\u00e1mol\u00e1si elj\u00e1r\u00e1s alatt, szakmai \u00e1gazatvezet\u0151 h\u00e1rom h\u00f3napn\u00e1l nem r\u00e9gebbi erk\u00f6lcsi bizony\u00edtv\u00e1nnyal rendelkezik<\/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-655b8c3 elementor-widget elementor-widget-text-editor\" data-id=\"655b8c3\" 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 halasztott v\u00e1mfizet\u00e9snek h\u00e1rom fajt\u00e1ja van. Ebb\u0151l az els\u0151, amikor minden egyes v\u00e1mtartoz\u00e1s tekintet\u00e9ben k\u00fcl\u00f6n-k\u00fcl\u00f6n t\u00e9telenk\u00e9nt sz\u00e1m\u00edt\u00f3dik a halaszt\u00e1s, \u00edgy ez esetben a 30 nap a k\u00f6zl\u00e9st k\u00f6vet\u0151 napt\u00f3l sz\u00e1m\u00edt\u00f3dik. A m\u00e1sodik t\u00edpus, amikor egy\u00fcttesen veszik k\u00f6nyvel\u00e9sbe az adott id\u0151tartamon bel\u00fcl keletkezett v\u00e1mtartoz\u00e1sokat. Ilyen esetben a halaszt\u00e1s id\u0151tartama az \u00f6sszevon\u00e1s v\u00e9g\u00e9t\u0151l sz\u00e1m\u00edt\u00f3dik, azonban a 30 napb\u00f3l le kell vonni az \u00f6sszevon\u00e1ssal \u00e9rintett napok fel\u00e9t. A harmadik t\u00edpusn\u00e1l egyetlen bejegyz\u00e9ssel vesznek k\u00f6nyvel\u00e9sbe valamennyi v\u00e1mtartoz\u00e1st, amely 31 napon bel\u00fcl keletkezett. A 30 napb\u00f3l itt is le kell vonni a halaszt\u00e1ssal \u00e9rintett napok fel\u00e9t.<\/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-f83afbe elementor-widget elementor-widget-heading\" data-id=\"f83afbe\" 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 jogszab\u00e1lyok az enged\u00e9ly megszerz\u00e9s\u00e9hez\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-d957dcd elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d957dcd\" 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\">Uni\u00f3s V\u00e1mk\u00f3dex l\u00e9trehoz\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3, az Eur\u00f3pai Parlament \u00e9s Tan\u00e1cs 952\/2013\/EU rendelet (V\u00e1mk\u00f3dex) 110. cikk a);b) \u00e9s c) pontja szerinti halasztott fizet\u00e9si enged\u00e9ly<\/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\">2015\/2446 Felhatalmaz\u00e1son alapul\u00f3 rendelet \u201eA\u201d mell\u00e9klete<\/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-3fe57a9 elementor-widget elementor-widget-text-editor\" data-id=\"3fe57a9\" 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 teh\u00e1t az \u00d6n c\u00e9g\u00e9n\u00e9l egy h\u00f3napban t\u00f6bb fizet\u00e9si k\u00f6telezetts\u00e9g is keletkezik a v\u00e1mhat\u00f3s\u00e1g \u00e1ltal kezelt foly\u00f3sz\u00e1ml\u00e1k tekintet\u00e9ben, tov\u00e1bb\u00e1 az ezzel kapcsolatos adminisztr\u00e1ci\u00f3 nem egy ember kez\u00e9ben van, indokolt ig\u00e9nybe venni szolg\u00e1ltat\u00e1sunkat.<\/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-2d8566d elementor-position-right elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"2d8566d\" 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 decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/vamor.hu\/wp-content\/uploads\/2020\/01\/AEO-LOGO-150x150-1.jpg\" class=\"attachment-thumbnail size-thumbnail wp-image-4451\" alt=\"AEO enged\u00e9ly\" srcset=\"https:\/\/vamor.hu\/wp-content\/uploads\/2020\/01\/AEO-LOGO-150x150-1.jpg 150w, https:\/\/vamor.hu\/wp-content\/uploads\/2020\/01\/AEO-LOGO-150x150-1-20x20.jpg 20w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Rendelkez\u00fcnk v\u00e1m\u00fcgyn\u00f6ki enged\u00e9llyel \u00e9s AEO C tan\u00fas\u00edtv\u00e1nnyal.<\/h3><\/div><\/div>\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-971a869 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"971a869\" 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-2512025\" data-id=\"2512025\" 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-0f7bd37\" data-id=\"0f7bd37\" 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-892cc49 elementor-widget elementor-widget-global elementor-global-270 elementor-widget-heading\" data-id=\"892cc49\" 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-ff2263d elementor-align-center elementor-widget elementor-widget-global elementor-global-273 elementor-widget-button\" data-id=\"ff2263d\" 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-713e5ba\" data-id=\"713e5ba\" 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-320b95e elementor-widget elementor-widget-spacer\" data-id=\"320b95e\" 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-185ffa3 elementor-widget elementor-widget-global elementor-global-470 elementor-widget-heading\" data-id=\"185ffa3\" 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-45d649b 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=\"45d649b\" 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\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-8975b37 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8975b37\" 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-a6977a6\" data-id=\"a6977a6\" 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-1cafba6 elementor-widget elementor-widget-spacer\" data-id=\"1cafba6\" 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-5a633ab elementor-widget elementor-widget-heading\" data-id=\"5a633ab\" 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<\/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-58e2561 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58e2561\" 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-1dc93aa5\" data-id=\"1dc93aa5\" 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-15b5da43 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"15b5da43\" 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-38da1ba0 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"38da1ba0\" 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-4a5c2266\" data-id=\"4a5c2266\" 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-26ab013d elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"26ab013d\" 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-2532bce1 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"2532bce1\" 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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4b0d6729\" data-id=\"4b0d6729\" 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-e0fab0f elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"e0fab0f\" 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-72971672 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"72971672\" 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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3737755 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3737755\" 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-dc21c1e\" data-id=\"dc21c1e\" 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-af5c968 elementor-widget elementor-widget-spacer\" data-id=\"af5c968\" 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-745ca6db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"745ca6db\" 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-45f174b3\" data-id=\"45f174b3\" 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-5e90bfe1 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"5e90bfe1\" 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-73be28cb elementor-align-center elementor-widget elementor-widget-button\" data-id=\"73be28cb\" 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-60d44d62\" data-id=\"60d44d62\" 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-4226df54 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"4226df54\" 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-56b7665b elementor-align-center elementor-widget elementor-widget-button\" data-id=\"56b7665b\" 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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-bd972c9\" data-id=\"bd972c9\" 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-3c09a3fd elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"3c09a3fd\" 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-283a6791 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"283a6791\" 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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-af08f8c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af08f8c\" 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-18b9494\" data-id=\"18b9494\" 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-18c84b5 elementor-widget elementor-widget-spacer\" data-id=\"18c84b5\" 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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>V\u00e1mtan\u00e1csad\u00e1s V\u00e1mtan\u00e1csad\u00e1s A v\u00e1mtan\u00e1csad\u00e1s keret\u00e9ben szem\u00e9lyre szabott tan\u00e1csokkal l\u00e1tjuk el felmer\u00fclt v\u00e1m probl\u00e9m\u00e1i megold\u00e1sa \u00e9rdek\u00e9ben, ad\u00f3z\u00e1si \u00e9s logisztikai szempontokat is figyelembe v\u00e9ve. \u00c1ruoszt\u00e1lyoz\u00e1ssal \u00e9s ad\u00f3besorol\u00e1ssal<\/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-83","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/vamor.hu\/index.php?rest_route=\/wp\/v2\/pages\/83"}],"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=83"}],"version-history":[{"count":30,"href":"https:\/\/vamor.hu\/index.php?rest_route=\/wp\/v2\/pages\/83\/revisions"}],"predecessor-version":[{"id":4833,"href":"https:\/\/vamor.hu\/index.php?rest_route=\/wp\/v2\/pages\/83\/revisions\/4833"}],"wp:attachment":[{"href":"https:\/\/vamor.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=83"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}