{"id":173,"date":"2014-11-10T12:37:38","date_gmt":"2014-11-10T12:37:38","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=173"},"modified":"2014-11-10T12:37:38","modified_gmt":"2014-11-10T12:37:38","slug":"momsavdrag-vid-nyemission","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=173","title":{"rendered":"Momsavdrag vid nyemission"},"content":{"rendered":"<p>Kammarr\u00e4tten i G\u00f6teborg har i m\u00e5l nr 624-14 fastst\u00e4llt att avdrag f\u00f6r ing\u00e5ende moms h\u00e4nf\u00f6rlig till nyemissionskostnader\u00a0inte skulle medges eftersom det aktuella bolaget inte kunde koppla kostnaderna till sin egen momspliktiga verksamhet. I det aktuella fallet hade pengarna fr\u00e5n nyemissionen l\u00e5nats ut till ett dotterbolag, som i sin tur bedrev momsfri utl\u00e5ningsverksamhet. Nyemissionskostnaderna hade s\u00e5ledes, enligt kammarr\u00e4tten, direkt koppling till\u00a0l\u00e5ntagarens momsfria verksamhet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kammarr\u00e4tten i G\u00f6teborg har i m\u00e5l nr 624-14 fastst\u00e4llt att avdrag f\u00f6r ing\u00e5ende moms h\u00e4nf\u00f6rlig till nyemissionskostnader\u00a0inte skulle medges eftersom det aktuella bolaget inte kunde koppla kostnaderna till sin egen momspliktiga verksamhet. I det aktuella fallet hade pengarna fr\u00e5n nyemissionen&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-173","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/173","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=173"}],"version-history":[{"count":2,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/173\/revisions"}],"predecessor-version":[{"id":175,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/173\/revisions\/175"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}