{"id":254,"date":"2016-03-29T07:14:09","date_gmt":"2016-03-29T07:14:09","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=254"},"modified":"2016-03-29T07:14:09","modified_gmt":"2016-03-29T07:14:09","slug":"bostads-och-batforman","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=254","title":{"rendered":"Bostads- och b\u00e5tf\u00f6rm\u00e5n"},"content":{"rendered":"<p>Kammarr\u00e4tten i Stockholm har i m\u00e5l nr 5147-5148-15 fastst\u00e4llt att en f\u00f6retagsledare, tillika aktie\u00e4gare, i ett f\u00e5mansf\u00f6retag skulle f\u00f6rm\u00e5nsbeskattas f\u00f6r dispositionsr\u00e4tten till b\u00e5de fritidsbostad och b\u00e5t. Enligt Skatteverket hade f\u00f6retagsledaren kunnat\u00a0disponera b\u00e5de fastigheten och b\u00e5ten privat och f\u00f6retagsledaren hade inte kunnat visa att denna dispositionsr\u00e4tt varit inskr\u00e4nkt, t.ex. genom uthyrning till utomst\u00e5ende. F\u00f6retagsledaren \u00f6verklagade Skatteverkets och \u00e4ven f\u00f6rvaltningsr\u00e4ttens beslut till kammarr\u00e4tten, som dock inst\u00e4mde i underinstansernas bed\u00f6mning och ber\u00e4kning av f\u00f6rm\u00e5nerna. Ut\u00f6ver f\u00f6rm\u00e5nsbeskattningen (inkomst av tj\u00e4nst) p\u00e5f\u00f6rdes \u00e4ven arbetsgivaravgifter samt skattetill\u00e4gg.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kammarr\u00e4tten i Stockholm har i m\u00e5l nr 5147-5148-15 fastst\u00e4llt att en f\u00f6retagsledare, tillika aktie\u00e4gare, i ett f\u00e5mansf\u00f6retag skulle f\u00f6rm\u00e5nsbeskattas f\u00f6r dispositionsr\u00e4tten till b\u00e5de fritidsbostad och b\u00e5t. Enligt Skatteverket hade f\u00f6retagsledaren kunnat\u00a0disponera b\u00e5de fastigheten och b\u00e5ten privat och f\u00f6retagsledaren hade inte&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-254","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/254","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=254"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/254\/revisions"}],"predecessor-version":[{"id":255,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/254\/revisions\/255"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}