{"id":191,"date":"2015-03-05T14:14:38","date_gmt":"2015-03-05T14:14:38","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=191"},"modified":"2015-03-05T14:14:38","modified_gmt":"2015-03-05T14:14:38","slug":"betalning-for-rot-arbete-via-avrakningskonto","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=191","title":{"rendered":"Betalning f\u00f6r ROT-arbete via avr\u00e4kningskonto"},"content":{"rendered":"<p>Enligt en dom fr\u00e5n H\u00f6gsta f\u00f6rvaltningsdomstolen (HD) \u00e4r det till\u00e5tet att betala f\u00f6r ROT-arbete via ett avr\u00e4kningskonto fr\u00e5n ett f\u00f6retag, i vilket den skattskyldige \u00e4r del\u00e4gare i. I det aktuella fallet hade tv\u00e5 del\u00e4gare, tillika makar,\u00a0i ett f\u00e5mansf\u00f6retag bokf\u00f6rt fordringar p\u00e5 f\u00f6retaget mot ett s.k. avr\u00e4kningskonto. I samband med en renovering av makarnas bostad gjordes betalningen av fakturan fr\u00e5n byggf\u00f6retaget fr\u00e5n f\u00e5mansf\u00f6retaget, varmed beloppet kvittades mot avr\u00e4kningskontot. Skatteverket nekade byggbolaget utbetalning enligt den s.k. fakturamodellen men HD ans\u00e5g d\u00e4remot att makarna haft utgifter f\u00f6r det utf\u00f6rda arbetet, \u00e4ven om betalningen skett\u00a0genom f\u00e5mansf\u00f6retaget via avr\u00e4kningskontot.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Enligt en dom fr\u00e5n H\u00f6gsta f\u00f6rvaltningsdomstolen (HD) \u00e4r det till\u00e5tet att betala f\u00f6r ROT-arbete via ett avr\u00e4kningskonto fr\u00e5n ett f\u00f6retag, i vilket den skattskyldige \u00e4r del\u00e4gare i. I det aktuella fallet hade tv\u00e5 del\u00e4gare, tillika makar,\u00a0i ett f\u00e5mansf\u00f6retag bokf\u00f6rt fordringar&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-191","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/191","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=191"}],"version-history":[{"count":2,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/191\/revisions"}],"predecessor-version":[{"id":193,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/191\/revisions\/193"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}