{"id":168,"date":"2014-09-23T06:20:58","date_gmt":"2014-09-23T06:20:58","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=168"},"modified":"2014-09-23T06:20:58","modified_gmt":"2014-09-23T06:20:58","slug":"fakturering-till-eget-bolag","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=168","title":{"rendered":"Fakturering till eget bolag"},"content":{"rendered":"<p>Kammarr\u00e4tten i J\u00f6nk\u00f6ping har i m\u00e5l nr 1074-1076-13 fastst\u00e4llt att en \u00e4gare av ett aktiebolag kunde, via sin enskilda n\u00e4ringsverksamhet, fakturera sitt eget aktiebolag f\u00f6r reparationer och service p\u00e5 aktiebolagets skogsmaskiner. I det aktuella fallet hade \u00e4garens skogsentrepren\u00f6rsverksamhet ombildats fr\u00e5n enskild n\u00e4ringsverksamhet till aktiebolag, varmed samtliga skogsmaskiner \u00f6verflyttades till aktiebolaget. Kammarr\u00e4tten motiverade sitt st\u00e4llningstagande med att det inte finns n\u00e5gra andra\u00a0hinder \u00e4n kraven p\u00e5 att verksamheten bedrivs yrkesm\u00e4ssigt (varaktighet och vinstsyfte) och sj\u00e4lvst\u00e4ndigt. Om dessa krav \u00e4r uppfyllda finns det, enligt kammarr\u00e4tten, inget utrymme att g\u00f6ra alla de avgr\u00e4nsningar och avv\u00e4gningar som kan vara relevanta i de fall en arbetsgivare\/uppdragsgivare och en arbetstagare\/uppdragstagare misst\u00e4nks f\u00f6r otill\u00e5ten skatteplanering.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kammarr\u00e4tten i J\u00f6nk\u00f6ping har i m\u00e5l nr 1074-1076-13 fastst\u00e4llt att en \u00e4gare av ett aktiebolag kunde, via sin enskilda n\u00e4ringsverksamhet, fakturera sitt eget aktiebolag f\u00f6r reparationer och service p\u00e5 aktiebolagets skogsmaskiner. I det aktuella fallet hade \u00e4garens skogsentrepren\u00f6rsverksamhet ombildats fr\u00e5n&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-168","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/168","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=168"}],"version-history":[{"count":3,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/168\/revisions"}],"predecessor-version":[{"id":171,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/168\/revisions\/171"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}