2017. január 1-jétől szigorodott az Elektronikus Közúti Áruforgalom Ellenőrző Rendszer (EKAER) szabályozása a kockázati biztosíték vonatkozásában, mivel a 2016. évi CXXV. törvény kiegészítette az adózás rendjéről szóló 2003. évi XCII. törvény (Art.) korábbi rendelkezéseit.
A 2016. december 31-éig hatályos szabályozás szerint kockázati biztosítékot a kockázatos élelmiszerek, illetve egyéb kockázatos termékek belföldi kirakodási (átvételi) címre irányuló közúti fuvarozása esetén, a Közösségen belüli termékbeszerzést, illetve az első belföldi általános forgalmi adóköteles - nem közvetlenül végfelhasználó részére történő - termékértékesítést megvalósító adózó volt köteles nyújtani. A módosított Art. biztosítékadási kötelezettséget ír elő az új kötelezettek részére a Közösségen belüli termékbeszerzés, illetve az első belföldi áfa-köteles, nem közvetlenül végfelhasználó részére történő termékértékesítés esetén az első bejelentés alkalmával és az első bejelentéstől számított 180. napig teljesített bejelentések esetén vagy az első tíz bejelentés alkalmával is, ha az első bejelentéstől számított 180 napon belül legalább 10 bejelentést nem tettek.Az Art. ezen előírásának alkalmazásában új kötelezett azon adózó, amely a tárgyévben és az azt megelőző két évben EKAER bejelentést nem tett, és ebben az időszakban áfa-bevallást nem nyújtott be – ideértve az alanyi adómentességet választó adóalanyokat is, valamint ha az adózó adóbevallás helyett nyilatkozatot nyújtott/nyújthatott volna be, hogy adókötelezettsége nem keletkezett –, vagy ebben az időszakban adószám felfüggesztés hatálya alatt állt.
Call stack | ||
# | Function | Location |
---|---|---|
1 | JSite->render() | JROOT/index.php:48 |
2 | JApplication->triggerEvent() | JROOT/includes/application.php:271 |
3 | JDispatcher->trigger() | JROOT/libraries/joomla/application/application.php:642 |
4 | JEvent->update() | JROOT/libraries/joomla/event/dispatcher.php:161 |
5 | call_user_func_array() | JROOT/libraries/joomla/event/event.php:71 |
6 | plgSystemYt->onAfterRender() | |
7 | YT_Minify->__construct() | JROOT/plugins/system/yt/yt.php:92 |
8 | JFolder::create() | JROOT/plugins/system/yt/includes/libs/yt-minify.php:41 |
9 | JError::raiseWarning() | JROOT/libraries/joomla/filesystem/folder.php:249 |
10 | JError::raise() | JROOT/libraries/joomla/error/error.php:276 |
session.client.browser ⇒ Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)
password_clear ⇒
groups ⇒
Application 0.002 seconds (+0.002); 0.61 MB (+0.612) - afterLoad
Application 0.108 seconds (+0.106); 8.31 MB (+7.695) - afterInitialise
Application 0.131 seconds (+0.023); 9.82 MB (+1.514) - afterRoute
Application 0.237 seconds (+0.106); 12.73 MB (+2.910) - afterDispatch
Application 0.261 seconds (+0.023); 13.20 MB (+0.474) - afterRender
13.18 MB (13,817,440 Bytes)
SELECT `data`
FROM `oai39_session`
WHERE `session_id` = 'gtsu2j09f5vd30dbn6eupsnep0'
DELETE
FROM `oai39_session`
WHERE `time` < '1715343107'
SELECT `session_id`
FROM `oai39_session`
WHERE `session_id` = 'gtsu2j09f5vd30dbn6eupsnep0'
LIMIT 0, 1
INSERT INTO `oai39_session`
(`session_id`, `client_id`, `time`)
VALUES
('gtsu2j09f5vd30dbn6eupsnep0', 0, '1715345807')
SELECT extension_id AS id, element AS "option", params, enabled
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SELECT b.id
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SELECT folder AS type, element AS name, params
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ORDER BY ordering
SELECT extension_id AS id, element AS "option", params, enabled
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WHERE `type` = 'component'
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SELECT `value`
FROM `oai39_admintools_storage`
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SELECT template
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SELECT c.*,
CASE WHEN CHAR_LENGTH(c.alias) THEN CONCAT_WS(':', c.id, c.alias) ELSE c.id END as slug
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LEFT JOIN oai39_categories AS s
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LEFT JOIN (SELECT cat.id as id
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GROUP BY c.id, c.asset_id, c.access, c.alias, c.checked_out, c.checked_out_time,
c.created_time, c.created_user_id, c.description, c.extension, c.hits, c.language, c.level,
c.lft, c.metadata, c.metadesc, c.metakey, c.modified_time, c.note, c.params, c.parent_id,
c.path, c.published, c.rgt, c.title, c.modified_user_id
ORDER BY c.lft
SELECT alias, catid
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SELECT *
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ORDER BY ordering ASC
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LEFT JOIN oai39_extensions as e
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AND e.type='template'
AND e.client_id=s.client_id
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AND e.enabled = 1
SELECT a.rules
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SELECT b.rules
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WHERE (a.name = 'com_content')
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ORDER BY b.lft
SELECT a.id, a.asset_id, a.title, a.alias, a.title_alias, a.introtext, a.fulltext,
CASE WHEN badcats.id is null THEN a.state ELSE 0 END AS state, a.mask, a.catid, a.created, a.created_by, a.created_by_alias,
CASE WHEN a.modified = 0 THEN a.created ELSE a.modified END as modified, a.modified_by, a.checked_out, a.checked_out_time, a.publish_up, a.publish_down, a.images, a.urls, a.attribs, a.version, a.parentid, a.ordering, a.metakey, a.metadesc, a.access, a.hits, a.metadata, a.featured, a.language, a.xreference,c.title AS category_title, c.alias AS category_alias, c.access AS category_access,u.name AS author,(
SELECT MAX(contact.id) AS id
FROM oai39_contact_details AS contact
WHERE contact.published = 1
AND contact.user_id = a.created_by) as contactid,parent.title as parent_title, parent.id as parent_id, parent.path as parent_route, parent.alias as parent_alias,ROUND(v.rating_sum / v.rating_count, 0) AS rating, v.rating_count as rating_count
FROM oai39_content AS a
LEFT JOIN oai39_categories AS c
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LEFT JOIN oai39_users AS u
on u.id = a.created_by
LEFT JOIN oai39_categories as parent
ON parent.id = c.parent_id
LEFT JOIN oai39_content_rating AS v
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LEFT
OUTER JOIN (SELECT cat.id as id
FROM oai39_categories AS cat JOIN oai39_categories AS parent
ON cat.lft BETWEEN parent.lft
AND parent.rgt
WHERE parent.extension = 'com_content'
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AND (a.publish_down = '0000-00-00 00:00:00' OR a.publish_down >= '2024-05-10 12:56:47')
AND (a.state = 1 OR a.state =2)
SELECT c.*,
CASE WHEN CHAR_LENGTH(c.alias) THEN CONCAT_WS(':', c.id, c.alias) ELSE c.id END as slug
FROM oai39_categories as c
LEFT JOIN oai39_categories AS s
ON (s.lft <= c.lft
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LEFT JOIN (SELECT cat.id as id
FROM oai39_categories AS cat JOIN oai39_categories AS parent
ON cat.lft BETWEEN parent.lft
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WHERE parent.extension = 'com_content'
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GROUP BY cat.id) AS badcats
ON badcats.id = c.id
WHERE (c.extension='com_content' OR c.extension='system')
AND c.access IN (1,1)
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AND s.id=93
AND badcats.id is null
GROUP BY c.id, c.asset_id, c.access, c.alias, c.checked_out, c.checked_out_time,
c.created_time, c.created_user_id, c.description, c.extension, c.hits, c.language, c.level,
c.lft, c.metadata, c.metadesc, c.metakey, c.modified_time, c.note, c.params, c.parent_id,
c.path, c.published, c.rgt, c.title, c.modified_user_id
ORDER BY c.lft
UPDATE oai39_content
SET hits = hits + 1
WHERE id = 274
SELECT params
FROM oai39_extensions AS e
WHERE e.element='com_widgetkit'
SELECT extension_id AS id, element AS "option", params, enabled
FROM oai39_extensions
WHERE `type` = 'component'
AND `element` = 'com_media'
SELECT m.id, m.title, m.module, m.position, m.content, m.showtitle, m.params, mm.menuid
FROM oai39_modules AS m
LEFT JOIN oai39_modules_menu AS mm
ON mm.moduleid = m.id
LEFT JOIN oai39_extensions AS e
ON e.element = m.module
AND e.client_id = m.client_id
WHERE m.published = 1
AND e.enabled = 1
AND (m.publish_up = '0000-00-00 00:00:00' OR m.publish_up <= '2024-05-10 12:56:47')
AND (m.publish_down = '0000-00-00 00:00:00' OR m.publish_down >= '2024-05-10 12:56:47')
AND m.access IN (1,1)
AND m.client_id = 0
AND (mm.menuid = 707 OR mm.menuid <= 0)
ORDER BY m.position, m.ordering
UPDATE `oai39_session`
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, `time` = '1715345807'
WHERE `session_id` = 'gtsu2j09f5vd30dbn6eupsnep0'
5 × SELECT extension_id AS id, element AS "option", params, enabled
FROM oai39_extensions
2 × SELECT c.*,
CASE WHEN CHAR_LENGTH(c.alias) THEN CONCAT_WS(':', c.id, c.alias) ELSE c.id END as slug
FROM oai39_categories as c
LEFT JOIN oai39_categories AS s
ON (s.lft <= c.lft
AND s.rgt >= c.rgt) OR (s.lft > c.lft
AND s.rgt < c.rgt)
LEFT JOIN (SELECT cat.id as id
FROM oai39_categories AS cat JOIN oai39_categories AS parent
ON cat.lft BETWEEN parent.lft
AND parent.rgt
1 × SELECT id, home, template, s.params
FROM oai39_template_styles as s
LEFT JOIN oai39_extensions as e
ON e.element=s.template
AND e.type='template'
AND e.client_id=s.client_id
1 × SELECT a.rules
FROM oai39_assets AS a
1 × SELECT *
FROM oai39_languages
1 × SELECT a.id, a.asset_id, a.title, a.alias, a.title_alias, a.introtext, a.fulltext,
CASE WHEN badcats.id is null THEN a.state ELSE 0 END AS state, a.mask, a.catid, a.created, a.created_by, a.created_by_alias,
CASE WHEN a.modified = 0 THEN a.created ELSE a.modified END as modified, a.modified_by, a.checked_out, a.checked_out_time, a.publish_up, a.publish_down, a.images, a.urls, a.attribs, a.version, a.parentid, a.ordering, a.metakey, a.metadesc, a.access, a.hits, a.metadata, a.featured, a.language, a.xreference,c.title AS category_title, c.alias AS category_alias, c.access AS category_access,u.name AS author,( SELECT MAX(contact.id) AS id
FROM oai39_contact_details AS contact
1 × SELECT m.id, m.title, m.module, m.position, m.content, m.showtitle, m.params, mm.menuid
FROM oai39_modules AS m
LEFT JOIN oai39_modules_menu AS mm
ON mm.moduleid = m.id
LEFT JOIN oai39_extensions AS e
ON e.element = m.module
AND e.client_id = m.client_id
1 × SELECT params
FROM oai39_extensions AS e
1 × SELECT alias, catid
FROM oai39_content
1 × SELECT b.rules
FROM oai39_assets AS a
LEFT JOIN oai39_assets AS b
ON b.lft <= a.lft
AND b.rgt >= a.rgt
1 × SELECT m.id, m.menutype, m.title, m.alias, m.note, m.path AS route, m.link, m.type, m.level, m.language,m.browserNav, m.access, m.params, m.home, m.img, m.template_style_id, m.component_id, m.parent_id,e.element as component
FROM oai39_menu AS m
LEFT JOIN oai39_extensions AS e
ON m.component_id = e.extension_id
1 × SELECT b.id
FROM oai39_usergroups AS a
LEFT JOIN oai39_usergroups AS b
ON b.lft <= a.lft
AND b.rgt >= a.rgt
1 × SELECT `session_id`
FROM `oai39_session`
1 × SELECT id, rules
FROM `oai39_viewlevels
1 × SELECT folder AS type, element AS name, params
FROM oai39_extensions
1 × SELECT template
FROM oai39_template_styles
1 × SELECT `value`
FROM `oai39_admintools_storage`
1 × SELECT `data`
FROM `oai39_session`
1 × UPDATE `oai39_session`
SET `data` = '__default|a:7:{s:15:\"session.counter\";i:1;s:19:\"session.timer.start\";i:1715345807;s:18:\"session.timer.last\";i:1715345807;s:17:\"session.timer.now\";i:1715345807;s:22:\"session.client.browser\";s:103:\"Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)\";s:8:\"registry\";O:9:\"JRegistry\":1:{s:7:\"\0*\0data\";O:8:\"stdClass\":0:{}}s:4:\"user\";O:5:\"JUser\":25:{s:9:\"\0*\0isRoot\";b:0;s:2:\"id\";i:0;s:4:\"name\";N;s:8:\"username\";N;s:5:\"email\";N;s:8:\"password\";N;s:14:\"password_clear\";s:0:\"\";s:8:\"usertype\";N;s:5:\"block\";N;s:9:\"sendEmail\";i:0;s:12:\"registerDate\";N;s:13:\"lastvisitDate\";N;s:10:\"activation\";N;s:6:\"params\";N;s:6:\"groups\";a:0:{}s:5:\"guest\";i:1;s:13:\"lastResetTime\";N;s:10:\"resetCount\";N;s:10:\"\0*\0_params\";O:9:\"JRegistry\":1:{s:7:\"\0*\0data\";O:8:\"stdClass\":0:{}}s:14:\"\0*\0_authGroups\";a:1:{i:0;i:1;}s:14:\"\0*\0_authLevels\";a:2:{i:0;i:1;i:1;i:1;}s:15:\"\0*\0_authActions\";N;s:12:\"\0*\0_errorMsg\";N;s:10:\"\0*\0_errors\";a:0:{}s:3:\"aid\";i:0;}}' , `time` = '1715345807'
1 × UPDATE oai39_content
SET hits = hits + 1
1 × INSERT INTO `oai39_session` (`session_id`, `client_id`, `time`)
VALUES ('gtsu2j09f5vd30dbn6eupsnep0', 0, '1715345807'
1 × DELETE
FROM `oai39_session`