{"id":189,"date":"2015-03-05T14:00:54","date_gmt":"2015-03-05T14:00:54","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=189"},"modified":"2015-03-05T14:00:54","modified_gmt":"2015-03-05T14:00:54","slug":"formansbeskattning-av-jourbilar","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=189","title":{"rendered":"F\u00f6rm\u00e5nsbeskattning av jourbilar"},"content":{"rendered":"<p>Kammarr\u00e4tten i J\u00f6nk\u00f6ping har i m\u00e5l nr 458-14 p\u00e5f\u00f6rt tv\u00e5 f\u00f6retagsledare i ett entreprenadf\u00f6retag bilf\u00f6rm\u00e5n f\u00f6r fri dispositionsr\u00e4tt till\u00a0f\u00f6retagets jourbilar, vilka var specialutrustade f\u00f6r att kunna anv\u00e4ndas i bolagets vatten- och v\u00e4gjourverksamhet. Kammarr\u00e4tten tog vid sin bed\u00f6mning bland annat h\u00e4nsyn till att bolagets lokaler skulle\u00a0betraktas som\u00a0tj\u00e4nstest\u00e4lle och att bilarna d\u00e4rmed anv\u00e4nts f\u00f6r transport mellan hem och arbete, vilket innebar att\u00a0fordonen anv\u00e4nts privat i mer \u00e4n ringa omfattning (max 10 tillf\u00e4llen och 100 mil per \u00e5r). I det aktuella fallet blev f\u00f6retagsledarna \u00e4ven p\u00e5f\u00f6rda drivmedelsf\u00f6rm\u00e5n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kammarr\u00e4tten i J\u00f6nk\u00f6ping har i m\u00e5l nr 458-14 p\u00e5f\u00f6rt tv\u00e5 f\u00f6retagsledare i ett entreprenadf\u00f6retag bilf\u00f6rm\u00e5n f\u00f6r fri dispositionsr\u00e4tt till\u00a0f\u00f6retagets jourbilar, vilka var specialutrustade f\u00f6r att kunna anv\u00e4ndas i bolagets vatten- och v\u00e4gjourverksamhet. Kammarr\u00e4tten tog vid sin bed\u00f6mning bland annat h\u00e4nsyn&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-189","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/189","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=189"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/189\/revisions"}],"predecessor-version":[{"id":190,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/189\/revisions\/190"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}