{"id":158,"date":"2014-06-18T09:05:05","date_gmt":"2014-06-18T09:05:05","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=158"},"modified":"2014-06-18T09:05:05","modified_gmt":"2014-06-18T09:05:05","slug":"krav-pa-korjournal","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=158","title":{"rendered":"Krav p\u00e5 k\u00f6rjournal"},"content":{"rendered":"<p>Enligt en\u00a0kammarr\u00e4ttsdom fr\u00e5n 2013 har kravet p\u00e5 att f\u00f6ra en s.k. k\u00f6rjournal \u00e5terigen visat sig vara mycket viktigt. I den aktuella domen ville Skatteverket p\u00e5f\u00f6ra ett aktiebolags \u00e4gare en bilf\u00f6rm\u00e5n f\u00f6r dispositionsr\u00e4tten till en sk\u00e5pbil, vilken anv\u00e4ndes som transportbil\u00a0inneh\u00e5llande bl.a. material och smutsigt gods,\u00a0och som anv\u00e4ndes i bolagets verksamhet.\u00a0Bolagets \u00e4gare h\u00e4nvisade \u00e4ven till att det fanns tv\u00e5 andra bilar i hush\u00e5llet samt att sk\u00e5pbilen endast anv\u00e4nts i verksamheten. Kammarr\u00e4tten ans\u00e5g dock att det inte fanns, p\u00e5 grund av att bolaget inte kunde visa en k\u00f6rjournal eller i \u00f6vrigt g\u00f6ra sannolikt att bilen endast anv\u00e4nts f\u00f6r privat k\u00f6rning i ringa omfattning, n\u00e5got sk\u00e4l att fr\u00e5ng\u00e5 Skatteverkets krav p\u00e5 p\u00e5f\u00f6rande av bilf\u00f6rm\u00e5n f\u00f6r bolagets \u00e4gare.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Enligt en\u00a0kammarr\u00e4ttsdom fr\u00e5n 2013 har kravet p\u00e5 att f\u00f6ra en s.k. k\u00f6rjournal \u00e5terigen visat sig vara mycket viktigt. I den aktuella domen ville Skatteverket p\u00e5f\u00f6ra ett aktiebolags \u00e4gare en bilf\u00f6rm\u00e5n f\u00f6r dispositionsr\u00e4tten till en sk\u00e5pbil, vilken anv\u00e4ndes som transportbil\u00a0inneh\u00e5llande bl.a.&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-158","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/158","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=158"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/158\/revisions"}],"predecessor-version":[{"id":159,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/158\/revisions\/159"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}