{"id":376,"date":"2018-08-27T08:29:46","date_gmt":"2018-08-27T08:29:46","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=376"},"modified":"2018-08-27T08:29:46","modified_gmt":"2018-08-27T08:29:46","slug":"moms-pa-uthyrning-av-lakare-2","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=376","title":{"rendered":"Moms p\u00e5 uthyrning av l\u00e4kare"},"content":{"rendered":"<p>Enligt H\u00f6gsta f\u00f6rvaltningsdomstolen (HFD) ska tj\u00e4nster g\u00e4llande uthyrning av l\u00e4kare som tillhandah\u00e5lls av bemanningsf\u00f6retag betraktas som momspliktiga, trots att sj\u00e4lva tj\u00e4nsten som utf\u00f6rs av l\u00e4kare omfattas av momsfri sjukv\u00e5rd enligt best\u00e4mmelserna i merv\u00e4rdesskattelagen. HFD h\u00e4nvisar i f\u00f6rsta hand till EU-direktiv och EU-domstolens praxis, vilket inneb\u00e4r att det kr\u00e4vs att bemanningsf\u00f6retaget sj\u00e4lva m\u00e5ste bedriva momsfri sjukv\u00e5rd f\u00f6r att \u00e4ven personaluthyrningen ska betraktas som momsfri sjukv\u00e5rd.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Enligt H\u00f6gsta f\u00f6rvaltningsdomstolen (HFD) ska tj\u00e4nster g\u00e4llande uthyrning av l\u00e4kare som tillhandah\u00e5lls av bemanningsf\u00f6retag betraktas som momspliktiga, trots att sj\u00e4lva tj\u00e4nsten som utf\u00f6rs av l\u00e4kare omfattas av momsfri sjukv\u00e5rd enligt best\u00e4mmelserna i merv\u00e4rdesskattelagen. HFD h\u00e4nvisar i f\u00f6rsta hand till EU-direktiv&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-376","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/376","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=376"}],"version-history":[{"count":2,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/376\/revisions"}],"predecessor-version":[{"id":378,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/376\/revisions\/378"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}