{"id":315,"date":"2017-04-28T15:48:51","date_gmt":"2017-04-28T15:48:51","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=315"},"modified":"2017-04-28T15:48:51","modified_gmt":"2017-04-28T15:48:51","slug":"nekat-avdrag-for-pensionspremier","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=315","title":{"rendered":"Nekat avdrag f\u00f6r pensionspremier"},"content":{"rendered":"<p>Kammarr\u00e4tten i J\u00f6nk\u00f6ping har i m\u00e5l 62-63-16 fastst\u00e4llt att en n\u00e4ringsidkare inte fick avdrag f\u00f6r pensionspremier som hade inbetalats efter r\u00e4kenskaps\u00e5rets utg\u00e5ng, men f\u00f6re inkomstdeklarationens avl\u00e4mnande. Enligt Kammarr\u00e4tten m\u00e5ste premierna betalas in under r\u00e4kenskaps\u00e5ret f\u00f6r att avdrag ska medges. F\u00f6r att avdrag ska medges f\u00f6r premier som betalas in efter r\u00e4kenskaps\u00e5rets utg\u00e5ng och f\u00f6re deklarationstidpunkten, kr\u00e4vs att det avser premier g\u00e4llande nyteckning av f\u00f6rs\u00e4kring och\/eller f\u00f6r aktiebolag som betalar in premier f\u00f6r sina anst\u00e4llda. Det \u00e4r s\u00e5ledes olika avdragsregler f\u00f6r pensionspremier beroende p\u00e5 vilken f\u00f6retagsform som avses. Det b\u00f6r dock po\u00e4ngteras att den enskilde n\u00e4ringsidkaren f\u00e5r avdrag f\u00f6r premierna n\u00e4stkommande beskattnings\u00e5r. Kammarr\u00e4ttsdomen har inte, i skrivande stund, \u00f6verklagats till H\u00f6gsta f\u00f6rvaltningsdomstolen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kammarr\u00e4tten i J\u00f6nk\u00f6ping har i m\u00e5l 62-63-16 fastst\u00e4llt att en n\u00e4ringsidkare inte fick avdrag f\u00f6r pensionspremier som hade inbetalats efter r\u00e4kenskaps\u00e5rets utg\u00e5ng, men f\u00f6re inkomstdeklarationens avl\u00e4mnande. Enligt Kammarr\u00e4tten m\u00e5ste premierna betalas in under r\u00e4kenskaps\u00e5ret f\u00f6r att avdrag ska medges. F\u00f6r&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-315","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/315","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=315"}],"version-history":[{"count":2,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/315\/revisions"}],"predecessor-version":[{"id":317,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/315\/revisions\/317"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}