A január 1-jén életbe lépett új az Elektronikus Közúti Áruforgalom Ellenőrző Rendszer működéséről 13/2020. (XII. 23.) PM rendelet jelentősen csökkenti az érintettek adminisztrációs terheit és már csak a korábban kockázatosként megjelölt termékkörre vonatkozik a bejelentési kötelezettség.
Idén január 1-jétől csak a bejelentés köteles termékek gépjárművel végzett, közúti fuvarozással járó, közösségen belüli beszerzésére, az unió más országába történő értékesítésére, a termékek egyéb célú behozatalára és kivitelére, valamint a belföldi értékesítések közül a nem közvetlenül a végfelhasználó részére történő első, általános forgalmiadó-köteles értékesítését kell bejelenteni az adóhatóságnak. Továbbá lényeges változás az is, hogy az ekáer bejelentési kötelezettség már nem csak az útdíj köteles, hanem bármely járművel, közúton fuvarozott termékekre kiterjed, ha azok a bejelentés köteles terméklistában szerepelnek. A rendelet fenntartja a biztosítéknyújtási kötelezettség alóli mentesülés eddig hatályos feltételeit, de tartalmaz egy fontos változást: a megbízható adózói státuszú adóalanyokra is kiterjeszti ezt a kedvezményt. Továbbra sem tartozik az ekáer hatálya alá, tehát nem kell bejelenteni az ugyanazon feladótól ugyanazon címzett részére ugyanazzal a gépjárművel egy fuvarozás keretében szállítandó bejelentés köteles termékeket, ha azok együttes bruttó tömege az 500 kilogrammot és azok együttes adó nélküli ellenértéke az 1 millió forintot nem haladja meg.
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 0.001 seconds (+0.001); 0.61 MB (+0.612) - afterLoad
Application 0.105 seconds (+0.104); 8.31 MB (+7.695) - afterInitialise
Application 0.124 seconds (+0.019); 9.82 MB (+1.514) - afterRoute
Application 0.222 seconds (+0.098); 12.73 MB (+2.907) - afterDispatch
Application 0.240 seconds (+0.018); 13.20 MB (+0.473) - afterRender
13.18 MB (13,816,384 Bytes)
SELECT `data`
FROM `oai39_session`
WHERE `session_id` = 'qn87rels4n8vbp55ie03l8ttc6'
SELECT `session_id`
FROM `oai39_session`
WHERE `session_id` = 'qn87rels4n8vbp55ie03l8ttc6'
LIMIT 0, 1
INSERT INTO `oai39_session`
(`session_id`, `client_id`, `time`)
VALUES
('qn87rels4n8vbp55ie03l8ttc6', 0, '1713557892')
SELECT extension_id AS id, element AS "option", params, enabled
FROM oai39_extensions
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AND `element` = 'com_users'
SELECT b.id
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ON b.lft <= a.lft
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SELECT id, rules
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SELECT folder AS type, element AS name, params
FROM oai39_extensions
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AND state >= 0
AND access IN (1,1)
ORDER BY ordering
SELECT extension_id AS id, element AS "option", params, enabled
FROM oai39_extensions
WHERE `type` = 'component'
AND `element` = 'com_languages'
SELECT `value`
FROM `oai39_admintools_storage`
WHERE `key` = 'cparams'
SELECT template
FROM oai39_template_styles
WHERE home = 1
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SELECT extension_id AS id, element AS "option", params, enabled
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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
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CASE WHEN CHAR_LENGTH(c.alias) THEN CONCAT_WS(':', c.id, c.alias) ELSE c.id END as slug
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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
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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
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LEFT JOIN oai39_categories AS c
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LEFT JOIN oai39_categories as parent
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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
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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
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
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GROUP BY cat.id) AS badcats
ON badcats.id = c.id
WHERE (c.extension='com_content' OR c.extension='system')
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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
UPDATE oai39_content
SET hits = hits + 1
WHERE id = 411
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 <= '2024-04-19 20:18:12')
AND (m.publish_down = '0000-00-00 00:00:00' OR m.publish_down >= '2024-04-19 20:18:12')
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`
SET `data` = '__default|a:7:{s:15:\"session.counter\";i:1;s:19:\"session.timer.start\";i:1713557892;s:18:\"session.timer.last\";i:1713557892;s:17:\"session.timer.now\";i:1713557892;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` = '1713557892'
WHERE `session_id` = 'qn87rels4n8vbp55ie03l8ttc6'
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:1713557892;s:18:\"session.timer.last\";i:1713557892;s:17:\"session.timer.now\";i:1713557892;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` = '1713557892'
1 × UPDATE oai39_content
SET hits = hits + 1
1 × INSERT INTO `oai39_session` (`session_id`, `client_id`, `time`)
VALUES ('qn87rels4n8vbp55ie03l8ttc6', 0, '1713557892'