{"id":360,"date":"2018-04-30T11:02:10","date_gmt":"2018-04-30T11:02:10","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=360"},"modified":"2018-04-30T11:02:10","modified_gmt":"2018-04-30T11:02:10","slug":"moms-pa-uthyrning-av-lakare","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=360","title":{"rendered":"Moms p\u00e5 uthyrning av l\u00e4kare"},"content":{"rendered":"<p>Skatter\u00e4ttsn\u00e4mnden (SRN) har i\u00a0f\u00f6rhandsbesked nr 30-16\/1 fastst\u00e4llt att uthyrning av legitimerade l\u00e4kare,\u00a0\u00e4ven om de tj\u00e4nster som l\u00e4karna utf\u00f6r\u00a0utg\u00f6r momsfri sjukv\u00e5rd,\u00a0som bemanningsf\u00f6retag tillhandah\u00e5ller, ska betraktas som momspliktig uthyrning. Enligt nuvarande momsregler (3 kap 5 \u00a7 ML) \u00e4r sjukv\u00e5rd befriad fr\u00e5n moms. Med sjukv\u00e5rd menas \u00e5tg\u00e4rder f\u00f6r att medicinskt f\u00f6rebygga, utreda och behandla sjukdomar, kroppsfel och skador samt v\u00e5rd vid barnaf\u00f6dsel. I det aktuella fallet ans\u00e5g\u00a0SRN att de tj\u00e4nster de uthyrda l\u00e4karna utf\u00f6r \u00e4r momsfri sjukv\u00e5rd. SRN anser s\u00e5ledes att \u00e4ven om de tj\u00e4nster som l\u00e4karna utf\u00f6r \u00e4r momsbefriade till viss del, ska sj\u00e4lva uthyrningstj\u00e4nsten av legitimerade l\u00e4kare betraktas som momspliktig personaluthyrning. SRN h\u00e4nvisar i den aktuella domen till ett fall i EU-domstolen (m\u00e5l C594\/13), vilket inneb\u00e4r att personaluthyrningen inte omfattas av momsfri sjukv\u00e5rd och\u00a0f\u00f6ljaktligen ska betraktas som momspliktig personaluthyrning.<\/p>\n<p>Skatteverket har \u00f6verklagat f\u00f6rhandsbeskedet och fr\u00e5gan kommer att avg\u00f6ras i H\u00f6gsta f\u00f6rvaltningsdomstolen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Skatter\u00e4ttsn\u00e4mnden (SRN) har i\u00a0f\u00f6rhandsbesked nr 30-16\/1 fastst\u00e4llt att uthyrning av legitimerade l\u00e4kare,\u00a0\u00e4ven om de tj\u00e4nster som l\u00e4karna utf\u00f6r\u00a0utg\u00f6r momsfri sjukv\u00e5rd,\u00a0som bemanningsf\u00f6retag tillhandah\u00e5ller, ska betraktas som momspliktig uthyrning. Enligt nuvarande momsregler (3 kap 5 \u00a7 ML) \u00e4r sjukv\u00e5rd befriad fr\u00e5n moms.&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-360","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/360","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=360"}],"version-history":[{"count":2,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/360\/revisions"}],"predecessor-version":[{"id":362,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/360\/revisions\/362"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}