{"id":1523,"date":"2023-05-10T12:14:18","date_gmt":"2023-05-10T11:14:18","guid":{"rendered":"https:\/\/lr-revision.se\/ostergyllen-motala\/okategoriserade\/gavor-till-valgorenhet\/"},"modified":"2024-03-08T15:17:15","modified_gmt":"2024-03-08T14:17:15","slug":"gavor-till-valgorenhet","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/ostergyllen-motala\/nyhet\/gavor-till-valgorenhet\/","title":{"rendered":"G\u00e5vor till v\u00e4lg\u00f6renhet"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p><strong>H\u00f6gsta f\u00f6rvaltningsdomstolen har kommit med en ny dom som g\u00e4ller ett aktiebolag som l\u00e4mnade g\u00e5vor till v\u00e4lg\u00f6renhet. Bolaget som hade en ensam aktie\u00e4gare, som ocks\u00e5 var anst\u00e4lld i bolaget, ville l\u00e4mna g\u00e5vor till allm\u00e4nnyttiga \u00e4ndam\u00e5l. Fr\u00e5gan var hur detta skulle beskattas.<\/strong><\/p>\n\n\n\n<p>Skattem\u00e4ssigt fann H\u00f6gsta f\u00f6rvaltningsdomstolen att de planerade g\u00e5vorna inte kunde motiveras utifr\u00e5n bolagets verksamhet och att det inte heller var fr\u00e5ga om att aktie\u00e4garen \u00f6verl\u00e4t sin r\u00e4tt till utdelning. G\u00e5vorna ska d\u00e4rf\u00f6r utdelningsbeskattas hos aktie\u00e4garen trots att aktie\u00e4garen inte kan disponera \u00f6ver medlen.<\/p>\n\n\n\n<p>H\u00f6gsta f\u00f6rvalningsdomstolens dom 2023-04-04, M\u00e5l nr 6077-22<\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><div id=\"share-block_61b098dc78a4b\" class=\"acf-block share my-2\">\n    <div class=\"block__content\">\n        <div class=\"font-bold text-dark\">\n            Dela eller skriv ut        <\/div>\n        <div class=\"icons flex space-x-2 mt-1\">\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center off\" href='https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https:\/\/lr-revision.se\/ostergyllen-motala\/nyhet\/gavor-till-valgorenhet\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fab fa-linkedin\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center off\" href='https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/lr-revision.se\/ostergyllen-motala\/nyhet\/gavor-till-valgorenhet\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fab fa-facebook-f\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center\" href='mailto:d&#46;&#105;&#110;&#103;&#101;&#x6d;&#x61;&#x72;&#x73;&#x73;on&#64;&#108;&#114;&#45;&#x72;&#x65;&#x76;&#x69;&#x73;io&#110;&#46;&#115;&#101;?body=https%3A%2F%2Flr-revision.se%2Fostergyllen-motala%2Fnyhet%2Fgavor-till-valgorenhet%2F' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fas fa-envelope\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center\" href='javascript:;' onclick=\"window.print();return false;\" target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fas fa-print\"><\/i>\n                <\/a>\n            <\/span>\n        <\/div>\n    <\/div>\n<\/div>\n\n\n<div id=\"template-posts-block_61b0b734c6298\" class=\"acf-block template-posts\">\n    <div class=\"block__content\">\n        <!-- wp:spacer {\"height\":10} -->\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:buttons -->\n<div class=\"wp-block-buttons\"><!-- wp:button {\"borderRadius\":0,\"backgroundColor\":\"green\",\"textColor\":\"white\"} -->\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-green-background-color has-text-color has-background no-border-radius\" href=\"https:\/\/lr-revision.se\/ostergyllen-motala\/prenumeration\/\">Prenumerera p\u00e5 nyhetsbrevet<\/a><\/div>\n<!-- \/wp:button --><\/div>\n<!-- \/wp:buttons -->    <\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n\n<h2>&nbsp;<\/h2>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u00f6gsta f\u00f6rvaltningsdomstolen har kommit med en ny dom som g\u00e4ller ett aktiebolag som l\u00e4mnade g\u00e5vor till v\u00e4lg\u00f6renhet. Bolaget som hade en ensam aktie\u00e4gare, som ocks\u00e5&#8230;<\/p>\n","protected":false},"author":6,"featured_media":1524,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-17 23:38:14","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/comments?post=1523"}],"version-history":[{"count":2,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1523\/revisions"}],"predecessor-version":[{"id":1545,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1523\/revisions\/1545"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media\/1524"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media?parent=1523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/categories?post=1523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/tags?post=1523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}