{"id":223,"date":"2015-09-08T12:17:57","date_gmt":"2015-09-08T12:17:57","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=223"},"modified":"2015-09-08T12:17:57","modified_gmt":"2015-09-08T12:17:57","slug":"moms-vid-formedling-av-bostadsratt","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=223","title":{"rendered":"Moms vid f\u00f6rmedling av bostadsr\u00e4tt"},"content":{"rendered":"<p>H\u00f6gsta f\u00f6rvaltningsdomstolen (HFD) har i m\u00e5l nr 4004-14 fastst\u00e4llt att f\u00f6rmedling av bostadsr\u00e4tter inte ses som momsfri v\u00e4rdepappersf\u00f6rmedling. Enligt det av HFD fastst\u00e4llda f\u00f6rhandsbeskedet fr\u00e5n Skatter\u00e4ttsn\u00e4mnden (SRN) f\u00f6rdes ett resonemang kring huruvida f\u00f6rmedling av andelar i bostadsr\u00e4ttsf\u00f6reningar skulle betraktas som momsfri v\u00e4rdepappershandel. Enligt s\u00e5v\u00e4l SRN som HFD \u00e4r dock nyttjander\u00e4tten till l\u00e4genheten mer betydelsefull \u00e4n sj\u00e4lva \u00e4garandelen i bostadsr\u00e4ttsf\u00f6reningen. Av denna anledning skall s\u00e5ledes f\u00f6rmedling av bostadsr\u00e4tter inte betraktas som momsfri v\u00e4rdepappersf\u00f6rmedling.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f6gsta f\u00f6rvaltningsdomstolen (HFD) har i m\u00e5l nr 4004-14 fastst\u00e4llt att f\u00f6rmedling av bostadsr\u00e4tter inte ses som momsfri v\u00e4rdepappersf\u00f6rmedling. Enligt det av HFD fastst\u00e4llda f\u00f6rhandsbeskedet fr\u00e5n Skatter\u00e4ttsn\u00e4mnden (SRN) f\u00f6rdes ett resonemang kring huruvida f\u00f6rmedling av andelar i bostadsr\u00e4ttsf\u00f6reningar skulle betraktas som&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-223","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/223","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=223"}],"version-history":[{"count":3,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/223\/revisions"}],"predecessor-version":[{"id":226,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/223\/revisions\/226"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}