{"id":139,"date":"2014-03-24T17:45:11","date_gmt":"2014-03-24T17:45:11","guid":{"rendered":"http:\/\/www.sundinrevision.se\/wordpress\/?p=139"},"modified":"2014-03-24T17:45:11","modified_gmt":"2014-03-24T17:45:11","slug":"foretradaransvar-for-bolagets-skatter","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=139","title":{"rendered":"F\u00f6retr\u00e4daransvar f\u00f6r bolagets skatter"},"content":{"rendered":"<p>Kammarr\u00e4tten i Sundsvall har i en dom, nr 3254-13 den 17 januari 2014, fastst\u00e4llt att en styrelseledamot i ett aktiebolag skulle bli solidariskt betalningsansvarig f\u00f6r bolagets skatteskulder. Anledningen till\u00a0detta \u00e4r att styrelseledamoten, trots att den l\u00f6pande bokf\u00f6ringen sk\u00f6ttes av en bokf\u00f6ringsbyr\u00e5 p\u00e5 orten, agerat grovt oaktsamt eftersom ledamoten under en l\u00e4ngre period borde ha varit medveten om bolagets betalningssv\u00e5righeter, bl.a. d\u00e5 skulder \u00f6verl\u00e4mnats f\u00f6r indrivning hos kronofogdemyndigheten. Ansvaret som legal f\u00f6retr\u00e4dare f\u00f6r bolaget kunde inte delegeras till n\u00e5gon annan, i detta fall bokf\u00f6ringsbyr\u00e5n och styrelseledamoten hade ej heller vidtagit \u00e5tg\u00e4rder i syfte att skydda borgen\u00e4rerna.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kammarr\u00e4tten i Sundsvall har i en dom, nr 3254-13 den 17 januari 2014, fastst\u00e4llt att en styrelseledamot i ett aktiebolag skulle bli solidariskt betalningsansvarig f\u00f6r bolagets skatteskulder. Anledningen till\u00a0detta \u00e4r att styrelseledamoten, trots att den l\u00f6pande bokf\u00f6ringen sk\u00f6ttes av en&hellip; <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-139","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/139","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=139"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/139\/revisions"}],"predecessor-version":[{"id":140,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/139\/revisions\/140"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}