{"id":180,"date":"2014-12-13T13:36:29","date_gmt":"2014-12-13T13:36:29","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=180"},"modified":"2014-12-13T13:36:29","modified_gmt":"2014-12-13T13:36:29","slug":"formansbeskattning-fjallpensionat","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=180","title":{"rendered":"F\u00f6rm\u00e5nsbeskattning fj\u00e4llpensionat"},"content":{"rendered":"<p>Kammarr\u00e4tten i Stockholm har i m\u00e5l nr 7509-13 fastst\u00e4llt att en \u00e4gare till ett f\u00e5mansbolag som drev ett litet fj\u00e4llpensionat i \u00c5re skulle f\u00f6rm\u00e5nsbeskattas f\u00f6r dispositionsr\u00e4tten,\u00a0i detta fall\u00a0r\u00e4tten att disponera huset f\u00f6r de perioder d\u00e5 huset inte var uthyrt. S\u00e5v\u00e4l Skatteverket som Kammarr\u00e4tten ans\u00e5g att f\u00f6retagets \u00e4gare inte kunnat visa att, trots att pensionatet hyrdes ut till f\u00f6retag under vinterhalv\u00e5ret, dispositionsr\u00e4tten varit inskr\u00e4nkt ut\u00f6ver den tid som pensionatet varit uthyrt. I det aktuella fallet har s\u00e5ledes Kammarr\u00e4tten utg\u00e5tt fr\u00e5n dispositionsr\u00e4tten, ej nyttjander\u00e4tten (d.v.s. hur mycket man faktiskt anv\u00e4nder egendomen) vid fastst\u00e4llandet av f\u00f6rm\u00e5nen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kammarr\u00e4tten i Stockholm har i m\u00e5l nr 7509-13 fastst\u00e4llt att en \u00e4gare till ett f\u00e5mansbolag som drev ett litet fj\u00e4llpensionat i \u00c5re skulle f\u00f6rm\u00e5nsbeskattas f\u00f6r dispositionsr\u00e4tten,\u00a0i detta fall\u00a0r\u00e4tten att disponera huset f\u00f6r de perioder d\u00e5 huset inte var uthyrt. S\u00e5v\u00e4l&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-180","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/180","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=180"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/180\/revisions"}],"predecessor-version":[{"id":181,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/180\/revisions\/181"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}