{"id":206,"date":"2015-06-08T11:58:57","date_gmt":"2015-06-08T11:58:57","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=206"},"modified":"2015-06-08T11:58:57","modified_gmt":"2015-06-08T11:58:57","slug":"moms-pa-posttjanster","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=206","title":{"rendered":"Moms p\u00e5 posttj\u00e4nster"},"content":{"rendered":"<p>Enligt EU-domstolen, 21 april 2015, C-114\/14, ska inte Svenska Postens posttj\u00e4nster och frim\u00e4rksf\u00f6rs\u00e4ljning\u00a0bel\u00e4ggas med moms, eftersom den sortens samh\u00e4llsomfattande tj\u00e4nster ska undantas fr\u00e5n momsplikt. Genom att inte undanta samh\u00e4llsomfattande posttj\u00e4nster och frim\u00e4rken fr\u00e5n moms, har Sverige f\u00f6rsummat sina skyldigheter enligt g\u00e4llande EU-regler. Domen \u00e4r\u00a0av intresse\u00a0f\u00f6r f\u00f6retag inom den momsfria sektorn,\u00a0t.ex. bank- och f\u00f6rs\u00e4kringsbolag samt ideella f\u00f6reningar, eftersom den kan aktualisera \u00e5terbetalning av ing\u00e5ende moms fr\u00e5n Posten.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Enligt EU-domstolen, 21 april 2015, C-114\/14, ska inte Svenska Postens posttj\u00e4nster och frim\u00e4rksf\u00f6rs\u00e4ljning\u00a0bel\u00e4ggas med moms, eftersom den sortens samh\u00e4llsomfattande tj\u00e4nster ska undantas fr\u00e5n momsplikt. Genom att inte undanta samh\u00e4llsomfattande posttj\u00e4nster och frim\u00e4rken fr\u00e5n moms, har Sverige f\u00f6rsummat sina skyldigheter enligt&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-206","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/206","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=206"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/206\/revisions"}],"predecessor-version":[{"id":207,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/206\/revisions\/207"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}