{"id":153,"date":"2014-05-12T05:33:25","date_gmt":"2014-05-12T05:33:25","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=153"},"modified":"2014-05-12T05:33:25","modified_gmt":"2014-05-12T05:33:25","slug":"fortackt-anstallningarbetsgivaransvar","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=153","title":{"rendered":"F\u00f6rt\u00e4ckt anst\u00e4llning\/arbetsgivaransvar"},"content":{"rendered":"<p>Skatter\u00e4ttsn\u00e4mnden har i \u00e4rende dnr- 54-13D fastst\u00e4llt ett aktiebolags ers\u00e4ttning f\u00f6r utf\u00f6rt arbete till en f\u00f6re detta anst\u00e4llds egna aktiebolag ska betraktas som konsultarvode och inte som l\u00f6n (f\u00f6rt\u00e4ckt) till den tidigare anst\u00e4llde personen. Skatter\u00e4ttsn\u00e4mnden gjorde i det aktuella fallet en helhetsbed\u00f6mning av samtliga omst\u00e4ndigheter och menade att det s.k. sj\u00e4lvst\u00e4ndighetskriteriet var uppfyllt, bl.a. d\u00e5 samtliga avtal mellan parterna\u00a0\u00e4r marknadsm\u00e4ssiga och att den tidigare anst\u00e4lldes bolag redan fr\u00e5n b\u00f6rjan kommer att erbjuda sina produkter till andra utomst\u00e5ende kunder.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Skatter\u00e4ttsn\u00e4mnden har i \u00e4rende dnr- 54-13D fastst\u00e4llt ett aktiebolags ers\u00e4ttning f\u00f6r utf\u00f6rt arbete till en f\u00f6re detta anst\u00e4llds egna aktiebolag ska betraktas som konsultarvode och inte som l\u00f6n (f\u00f6rt\u00e4ckt) till den tidigare anst\u00e4llde personen. Skatter\u00e4ttsn\u00e4mnden gjorde i det aktuella fallet&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-153","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/153","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=153"}],"version-history":[{"count":2,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/153\/revisions"}],"predecessor-version":[{"id":155,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/153\/revisions\/155"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}