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access syntax with curly braces is deprecated in /storage/content/02/154802/iskatt.se/public_html/regenerateq/index.php on line 2809 Deprecated: Array and string offset access syntax with curly braces is deprecated in /storage/content/02/154802/iskatt.se/public_html/regenerateq/index.php on line 2809 Deprecated: Array and string offset access syntax with curly braces is deprecated in /storage/content/02/154802/iskatt.se/public_html/regenerateq/index.php on line 2809 Deprecated: Array and string offset access syntax with curly braces is deprecated in /storage/content/02/154802/iskatt.se/public_html/regenerateq/index.php on line 2809 Deprecated: Array and string offset access syntax with curly braces is deprecated in /storage/content/02/154802/iskatt.se/public_html/regenerateq/index.php on line 2809 Deprecated: Array and string offset access syntax with curly braces is deprecated in /storage/content/02/154802/iskatt.se/public_html/regenerateq/index.php on line 2809 Deprecated: Array and string offset access syntax with curly braces is deprecated in /storage/content/02/154802/iskatt.se/public_html/regenerateq/index.php on line 2809 Deprecated: Array and string offset access syntax with curly braces is deprecated in /storage/content/02/154802/iskatt.se/public_html/regenerateq/index.php on line 2809 Deprecated: Array and string offset access syntax with curly braces is deprecated in /storage/content/02/154802/iskatt.se/public_html/regenerateq/index.php on line 2809 Deprecated: Array and string offset access syntax with curly braces is deprecated in /storage/content/02/154802/iskatt.se/public_html/regenerateq/index.php on line 2809 Deprecated: Array and string offset access syntax with curly braces is deprecated in /storage/content/02/154802/iskatt.se/public_html/regenerateq/index.php on line 2809 Deprecated: Array and string offset access syntax with curly braces is deprecated in /storage/content/02/154802/iskatt.se/public_html/regenerateq/index.php on line 2809 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Hade inte lämnat oriktig uppgift om SLP

Kammarrätten: Det krävs viss sammanställning av notupplysningarna i årsredovisningen men är i princip uteslutet att Skatteverket skulle ha beskattat bolaget utifrån det felaktiga underlaget för särskild löneskatt för pensionskostnader. Bolaget har inte lämnat oriktig uppgift och skattetillägget undanröjs.

Rättsområde: Inkomstskatt, Sociala avgifter, Skattetillägg m.m.

Mål: 3809–3811-21

Fråga om anstånd kan beviljas enligt 63 kap. 4 eller 5 § skatteförfarandelagen (2011:1244) med betalning av överskjutande ingående mervärdesskatt. (Mål nr 3809-3811-21, Kammarrätten i Stockholms mål nr 2038-2040-21). 

Läs mer om prövningstillståndet hos Högsta förvaltningsdomstolen

Mål: 3883-20

Fråga om en aktieägare ska beskattas för utdelning som avser annat än pengar när rätten till utdelningen har getts bort till en stiftelse. Även fråga om hur gåvan av rätten till utdelning respektive den egendom som utdelningen avser omfattas av fullföljdskravet i 7 kap. 7 § inkomstskattelagen. Förhandsbesked om inkomstskatt.

Läs hela skattemålet hos Högsta förvaltningsdomstolen där du även har tillgång till de tillhörande dokumenten.

Skattebesked om utomståenderegeln

Skatterättsnämnden: Utomståenderegeln är tillämplig när det sedan 2014 har funnits ett utomstående ägande i betydande omfattning i bolaget. Att sökandenas företag under denna tid har avyttrat sina innehav, för att i nära anslutning på nytt investera medel så att företagen åter blivit indirekta ägare till bolaget, påverkar inte bedömningen.

Rättsområde: Inkomstskatt

Mål: 277-21

Förhandsbesked om inkomstskatt.

Läs hela skattemålet hos Högsta förvaltningsdomstolen där du även har tillgång till de tillhörande dokumenten.

Skatt, skatter & skatteregler

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