{"id":433,"date":"2019-12-19T13:26:05","date_gmt":"2019-12-19T13:26:05","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=433"},"modified":"2019-12-19T13:26:05","modified_gmt":"2019-12-19T13:26:05","slug":"debitering-av-vatten-och-el-ar-momspliktigt","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=433","title":{"rendered":"Debitering av vatten och el \u00e4r momspliktigt"},"content":{"rendered":"<p>H\u00f6gsta f\u00f6rvaltningsdomstolen (HFD) har i m\u00e5l nr 1595-19 fastst\u00e4llt att ett f\u00f6retags tillhandah\u00e5llande av el och\/eller vatten ska anses vara frist\u00e5ende fr\u00e5n (momsfri) bostadsuppl\u00e5telse och att de d\u00e4rmed \u00e4r momspliktiga. I det aktuella fallet hade Skatter\u00e4ttsn\u00e4mnden (SRN) i ett, av Skatteverket \u00f6verklagat, f\u00f6rhandsbesked kommit fram till att uthyrningen i fr\u00e5ga skulle betraktas som momsfri uthyrning. Som st\u00f6d f\u00f6r sitt st\u00e4llningstagande har HFD h\u00e4nvisat till ett r\u00e4ttsfall fr\u00e5n EU-domstolen, i vilket man kom fram till att debitering av vatten och\/eller el ska betraktas som separata och sj\u00e4lvst\u00e4ndiga tillhandah\u00e5llanden och d\u00e4rmed frist\u00e5ende fr\u00e5n uthyrningen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f6gsta f\u00f6rvaltningsdomstolen (HFD) har i m\u00e5l nr 1595-19 fastst\u00e4llt att ett f\u00f6retags tillhandah\u00e5llande av el och\/eller vatten ska anses vara frist\u00e5ende fr\u00e5n (momsfri) bostadsuppl\u00e5telse och att de d\u00e4rmed \u00e4r momspliktiga. I det aktuella fallet hade Skatter\u00e4ttsn\u00e4mnden (SRN) i ett, av&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-433","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/433","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=433"}],"version-history":[{"count":2,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/433\/revisions"}],"predecessor-version":[{"id":435,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/433\/revisions\/435"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}