{"id":426,"date":"2019-10-30T07:57:29","date_gmt":"2019-10-30T07:57:29","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=426"},"modified":"2019-10-30T07:57:29","modified_gmt":"2019-10-30T07:57:29","slug":"kostforman-for-gymnasielarare","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=426","title":{"rendered":"Kostf\u00f6rm\u00e5n f\u00f6r gymnasiel\u00e4rare"},"content":{"rendered":"<p>H\u00f6gsta f\u00f6rvaltningsdomstolen (HFD) har i m\u00e5l nr 6876-18 fastst\u00e4llt att, i enlighet med Skatteverkets praxis, gymnasiel\u00e4rare ska f\u00f6rm\u00e5nsbeskattas f\u00f6r lunch som \u00e4r schemalagd f\u00f6r att \u00e4ta tillsammans med eleverna. Enligt g\u00e4llande praxis \u00e4r m\u00e5ltid f\u00f6r personal vid grundskola, f\u00f6rskola, daghem och fritidshem skattefri om l\u00e4raren eller annan personal har tillsynsskyldighet eller motsvarande ansvar f\u00f6r barn under m\u00e5ltiderna. Skatteverkets uppfattning \u00e4r dock att denna skattefrihet inte omfattar l\u00e4rare p\u00e5 gymnasieskolan.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f6gsta f\u00f6rvaltningsdomstolen (HFD) har i m\u00e5l nr 6876-18 fastst\u00e4llt att, i enlighet med Skatteverkets praxis, gymnasiel\u00e4rare ska f\u00f6rm\u00e5nsbeskattas f\u00f6r lunch som \u00e4r schemalagd f\u00f6r att \u00e4ta tillsammans med eleverna. Enligt g\u00e4llande praxis \u00e4r m\u00e5ltid f\u00f6r personal vid grundskola, f\u00f6rskola, daghem&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-426","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/426","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=426"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/426\/revisions"}],"predecessor-version":[{"id":427,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/426\/revisions\/427"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}