NÉBIH - Tápértékjelölési szabályok - 2012. november 7.
-
Upload
ildiko-sarkozy -
Category
Documents
-
view
218 -
download
0
Transcript of NÉBIH - Tápértékjelölési szabályok - 2012. november 7.
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
1/17
P~rpm dlcczh ztfocxam?
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
2/17
Ilglprlg`Ilglprlg`
?>60'`ljliolr 6:'
?>66'`ljliolr 6?'
?>65'`ljliolr 6:'
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
3/17
pilglph h`mpilglph h`m jzaifkaczjzaifkacz
?>60'`ljliolr
6?)hk
?>65'`ljliolr
6?)hk
L``hk clblpbfztgcgh f rkhp~rpmdlccz
jzaifkacfgxfkap'F earkfcaiof
batapp plrim fihgzkilkrtzhh` cldrphk hcc' f
mztclp lrldhkearkfciftbfp'
Jzfm d
p~rpmdlcczjzaifkacfgxfkap
clblp bfztgcgh' Ikgmgplz&
MPLCLT&L``hk clblp bfztgcgh fp~rpmdlccz gcmchjzaifkacfgxfkap' F
earkfcaiof batappplrim f
ihgzkilkrtzh h`
cldrphk hcc' f mztclplrldhk earkfciftbfp'
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
4/17
P~rpmdlccz6658!?>66!L\ rlg`lclp ztlrhgp
lglrkhf mD!mjfc
tzr kfilcxoc
) plcplpp tzrzfufm k
) lkxztlrlzlg plcplpclg tzrzfufm k
) pooztrzlg plcplpclg tzrzfufm k
ztgbh`rp kfilcxoc
) j|mram k
) ~achacam k
) mligxp k
razp kelbrdl k
z k
uhpfihgam z zugxh fgxfkam f RHHH' ilccmclp F' rztglm 6'~agpdofg ilkf`app lkxzklm
mplclt
gmgplz
F plrim fgprh|i
plriztlplz
dlclgcpocf``fg pfrpfcift
zp'
T_P CHZPF&&&
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
5/17
P~rpmdlcczI 6)6)8>!085' zti lcrzf ztlrhgp
P~rpmdlccz6658!?>66!L\ rlg`lclp ztlrhgp
lglrkhfpfrpfcai mD!mjfc lglrkhf mD!mjfc
elbrdl k tzr k
ztgbh`rp k filcxoc
looc4 ) plcplpp tzrzfufm k
) j|mram k ) lkxztlrlzlg plcplpclgtzrzfufm
k
) j|marfcmabacam "~achacam( k ) pooztrzlg plcplpclgtzrzfufm
k
) mligxp k ztgbh`rp ktzr k filcxoc
looc4 ) j|mram k
) plcplpp tzrzfufm k ) ~achacam k
) lkxztlrlzlg plcplpclg tzrzfufm k ) mligxp k
) pooztrzlg plcplpclgtzrzfufm
k razp k
) maclztplrhg k elbrdl k
clcih razp k z k
gprh|i k uhpfihgam z zugxhfgxfkam
f RHHH' ilccmclp f'rztglm 6' ~agpdofgilkf`app lkxzklm
uhpfihgam z zugxh fgxfkam f O rztolg ilkf`appirpmlkxzklm ztlrhgp
Zarrlg`
ucpatz
6'ihgpf
?'ihgpf
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
6/17
Ihmar mplclt# ihmar gli1Ihmar mplclt# ihmar gli1
P~rpmdlcczI 6)6)8>!085' zti lcrzf
ztlrhgp
P~rpmdlccz6658!?>66!L\ rlg`lclp ztlrhgp
cpfcofg gli mplclt' cpfcofg mplclt'
Ftagofg mplclt f mulpmltlzlplmolg4
68?0!?>>5!LM rlg`lclp ztlrhgph ccpz"p~fgxfk zztlpplcrl ufkx lkztzkrluagfpmat(lkxl`h dakztfocxam "~c' mcgclklzp~ccmatzh jc clcihztlrlm(
Gli mplclt ft fcmfciftzf46#?,)gc gfkxaoo fcmabacpfrpfci ztlztlz hpfcam
gli lcrljzaifkacp clcihztlrlm "f ukz eakxfztpgfmufkx f ulg`kcpzgfm hcclpul f mtpmltplpzglm# ufkx bf ftclcihztlrlmlp ft rpmlzpz blcxg jzaifkacdm f eakxfztpmrzrl# ufkx lcrljzaifkacdm rpmlzpz jcdoc(# `l fpfkccfi lcrbfpdfbf f clkgfkxaoo elcclp ?< ji?)gc mhzloomhzplrilch z mtiulz plrimlmohtagxaz clcihztlrlm ilgplzcglm f mplclt
p~rpmdlccz fcc "U' ilccmclp(
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
7/17
P~rpmdlccz4 mhuplclmP~rpmdlccz4 mhuplclm
6#?,)gc gfkxaoo fcmabacpfrpfci ztlztlz hpfcam lzlpg fp~rpmdlccz gli mplclt# `l clblpzk ufg jzfm ftlglrkhfpfrpfcai elcpgplpzrl !:>' jhmm "0(!' F p~rpmdlcczearidf lcprblp f poctfpaz ufkx f zarof rp earipc !:0' jhmm "0(!'
F gli lcrljzaifkacp clcihztlrlm lzlpg gli mplclt f p~rpmdlccz# `lbf dlcchm# fmmar ilklgkl`lpp# bakx jzfm ft fcoohfmfp pgplzzm elc !:>' jhmm"
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
8/17
Ft lglrkhfpfrpfcai ztipzfFt lglrkhfpfrpfcai ztipzf":6' jhmm(
Ft lglrkhfpfrpfcifp lkxppbfpm fcmfciftzufc mlccmhztipfgh'I 6)6)8>!085 zti lcrz F' rzt U' eldltlpl6658!?>66!L\ rlg`lclp RHU' ilccmclplLt f mp poctfp |kxfgftamfp ft pucpzh lkxppbfpmfppfrpfcifttf'
Ft lglrkhfpfrpfcaigfm z f p~fgxfkam ilggxhzkglm ft clcihztlrrpmlzpzrl mlrc ccf~aprf mlcc uagfpmatghf'
Ft hgearijhm ilkf`bfpm ft lcmztplpp clcihztlrrl hz# elcpul# bakxmlcclg rztclplz elcbfztgczh |pfzpzamfp f`gfm ilk z ft hgearijhm feakxfztpzrf mzt clcihztlrrl uagfpmatgfm'
Ft f`fpamgfm pcfkrpmlmglm mlcc clgghm# filcxlm f mulpmltmg fcf~|cgfm4
ft clcihztlr lcccp zfdp uhtzkcfpfh# ufkx
ft zztlplum hzilrp ufkx pgxclklz pcfkrpmlhoc uktlpp ztipzam#ufkx
cpfcgazfg lceakf`app hra`fcih f`fpamoc mhhg`|c ztipzam'
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
9/17
Ilggxhzklm mheldltzlIlggxhzklm mheldltzl6>> k6>> k))rf ufkx 6>> icrf ufkx 6>> ic))rlrl ":?' jhmm(":?' jhmm(
Ft lglrkhf z ft zztlz elcpgplplplpp p~fgxfkilggxhzkp 6>> k)rf ufkx 6>> ic)rl mplcltilkf`gh'
Uhpfihgam z zugxh fgxfkam ilggxhzkp ltlg
elcc f oluhplch rlelrlgjhf rpmlm "G_U( zttfcmofghz ilk mlcc f`gh' "RHHH' ilccmclp F' rztglm 6'~agpdofg(
Ft lglrkhf z ftag p~fgxfkam# filcxlmglm ufgoluhplch rlelrlgjhf rpmm# ilggxhzkmlp f RHHH'
ilccmclp O' rztolg licplpp oluhplch rlelrlgjhfrpmzttfcmofg hz ilk clblp f`gh' Loolg ft lzlpolg fpoctfp mtulpclg mtlcolg elc mlcc pgplpgh fmulpmlt iag`fpap4
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
10/17
Oluhplch rlelrlgjhfrpmlmOluhplch rlelrlgjhfrpmlmF oluhplch rlelrlgjhfrpmlm f 6658!?>66!L\
rlg`lclp RHHH' ilccmclpolg pfccbfpfm
Oluhplch rlelrlgjhfrpmlm
F rztF uhpfihgam zzugxh fgxfkamoluhplch
rlelrlgjhfrpmlh"G_U(
O rztFt lglrkhf# ufcfihgpf uhpfihgampc zzugxh fgxfkampclcpr lkxlz
p~fgxfkam oluhplchrlelrlgjhfrpmlh"elcgpplm lzlpolg(
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
11/17
Uhpfihgam zUhpfihgam zzugxh fgxfkamzugxh fgxfkam
dlcczldlcczlIhg` f I6)6)8>!085# ihg` f 6658!?>66!L\ rlg`lclp pfrpfcift lkx lkxpoctfpap f uhpfihgam z zugxh fgxfkam oluhplch ilggxhzklhglm dlcczrl' Fpoctfpam ztiztfmhcfk ftagazfm# f jim z f ilkglultzm mcgot'
I6)6)8>!085 lcrz4 fdgcapp gf~h oluhplch ilggxhzkl "_@F(
6658!?>66!L\ rlg`lclp4 gf~h oluhplch "p~ccmatzh( rlelrlgjhfrpm"G_U(
I 6)6)8>!085' lcrzf 6658!?>66!L\ rlg`lclp
_@F 6> k u' 6>> ic G_U 6> k u' 6>> ic
lkx f`fkap pfrpfcift jzaifkaczlzlpg ft _@F 6
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
12/17
F`fpam ilkf`zf f`fkagmgpF`fpam ilkf`zf f`fkagmgpufkx eakxfztpzh lkxzklgmgpufkx eakxfztpzh lkxzklgmgpFt lglrkhf z f p~fgxfkam# uhpfihgam z zugxh fgxfkam ilggxhzklilkf`bfp f`fkagmgp ufkx eakxfztpzh lkxzklgmgp hz "plbp glimplclt&(# bf ilkf`dm ft f`fk ufkx f eakxfztpzh lkxzk ilggxhzkp#pauoo f p~rpmdlccz mtulpclg mtlcolg elcpgplphm ft lkxjzaifkofg pfccbfp f`fkam ufkx eakxfztpzh lkxzklm ztip fmulpmlt lzlplmolg4
Ft lglrkhf z ft zztlz elcpgplplplpp p~fgxfkam ilggxhzkp 6>> k)rf ufkx 6>> ic)rlulpplpp mheldltzh earif mhlkztpzlmgp#
uhpfihgam z zugxh fgxfkam lzlpg 6>> k)rf ufkx 6>> ic)rl ulpplpp mheldltzh earifmhlkztpzlmgp#
ft lglrkhf z ftag f p~fgxfkamgfm# filcxlmglm ufg oluhplch rlelrlgjhf rpmm#ilggxhzkmlp f RHHH' ilccmclp O' rztolg licplpp oluhplch rlelrlgjhfrpm zttfcmofg
6>> k)rf ufkx 6>> ic)rl mheldltlpp rpmlm mhlkztpzlmgp ufkx fblcxlpp'
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
13/17
P~rpmdlccz ilkdlclgpzlP~rpmdlccz ilkdlclgpzl
Ft d rlg`lclp ztlrhgp f p~rpmdlcczearidf 4
F' Bf ufg lclklg` blcx# fmmar poctfpazeariofg# zarof hkftpapp ztiammfc#
O' Bf ghgjz lclklg` blcx lkxiz |pg
zarof ruf'
F elgph mp earig muc iz mheldltzhearimmfc hz ilkf`bfp# `l jzfm fmmar# bff :
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
14/17
P~rpm elcpgplpzglm blcxlP~rpm elcpgplpzglm blcxl
Fcf~lculm4
Ihg`lg mplclt f`fpap "filcxglm rztl f p~rpmdlccz hz( elcpgblcxlg mlcc dlccgh'F p~rpmdlcczp plcdlz lkztolg |kxfgftag cpiltolg mlcclcblcxltgh# ft lcrp elcpgplpzh zarrlg`olg "|kxfgftag cpiltolg9 f jzaifkacz acxfg elcclpg# filcx lkx gt~agpoc acufzbfp('
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
15/17
F p~rpmf`fpam f eF p~rpmf`fpam f ecpiltolg hzipczmarcpiltolg hzipczmar
F clkeagpazfoo p~rpmf`fpam gmgplz fcf~ag fe cpiltolg ilkhziplcblpm f ilkf`appolpirlplp bfztgcuf z mhtrcfk f mulpmltmrl
plrdl`blp mh4f( ft lglrkhfpfrpfcai=ufkxo( ft lglrkhfpfrpfcai z f tzr) z plcplpptzrzfu)pfrpfcai# f j|marpfrpfcai# ufcfihgp f zpfrpfcai'@l ~c' f uhpfihgamfp gli clblp&&&
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
16/17
F p~rpmf`fpam f eF p~rpmf`fpam f ecpiltolg hzipczmarcpiltolg hzipczmar
F ecpiltolg hzipczmar f p~rpmf`fpamfpilk clblp f`gh46>> k)rf ufkx 6>> ic)rl ulpplpplg# ufkx6>> k)rf ufkx 6>> ic)rl ulpplpplg z f RHHH' ilccmclp O' rztolglicplpp oluhplch rlelrlgjhfrpm zttfcmofg# ufkxf`fkagmgp ufkx eakxfztpzh lkxzklgmgp# ufkx
f`fkagmgp ufkx eakxfztpzh lkxzklgmgp z f RHHH' ilccmclp O'rztolg licplpp oluhplch rlelrlgjhfrpm zttfcmofg'
Ft lglrkhfpfrpfcifp ft f`fkagmgph ufkx eakxfztpzhlkxzklgmgph dlccz lzlpg hz 6>> k)rf ufkx 6>> ic)rlulpplpplg ilk mlcc f`gh'
F ecpiltolg hzipczmar f p~rpmf`fpamfp f poctfpaz earipclcpr eariofg hz ilk clblp dlclgplgh'
-
7/23/2019 NBIH - Tprtkjellsi szablyok - 2012. november 7.
17/17
F p~rpmdlcczolg fcmfciftappF p~rpmdlcczolg fcmfciftappihghichz olpirlplmihghichz olpirlplm
3?ji?
36>ji?
32>ji?
F jzaifkaczclkgfkxaoo
elcclpl43 ?< ji? 3 2> ji? 2> ji?
Ihghichzolpirlp
")ifkfzzk(>#8 ii >#8 ii 6#? ii
P~rpm)dlccz
Glimplclt
Mplclt Mplclt