{"id":2029,"date":"2025-09-08T10:43:21","date_gmt":"2025-09-08T08:43:21","guid":{"rendered":"https:\/\/lr-revision.se\/ostergyllen-motala\/?p=2029"},"modified":"2025-09-15T13:23:36","modified_gmt":"2025-09-15T11:23:36","slug":"moms-i-fastighetsbolag-och-bostadsrattsforeningar-kopiera-kopiera-kopiera-kopiera-kopiera-kopiera-kopiera","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/ostergyllen-motala\/nyhet\/moms-i-fastighetsbolag-och-bostadsrattsforeningar-kopiera-kopiera-kopiera-kopiera-kopiera-kopiera-kopiera\/","title":{"rendered":"Maktmissbruk av majoritets\u00e4gare ledde till skadest\u00e5nd"},"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 id=\"block-57c700b7-1f22-4823-b6ff-52171409493b\"><strong><strong>Enligt aktiebolagslagen f\u00e5r en styrelseledamot inte vidta n\u00e5gon \u00e5tg\u00e4rd som syftar till att ge en otillb\u00f6rlig f\u00f6rdel f\u00f6r en aktie\u00e4gare eller annan till nackdel f\u00f6r bolaget eller annan aktie\u00e4gare. Detta kallas \u00e4ven f\u00f6r generalklausulen och \u00e4r bland annat ett skydd mot maktmissbruk fr\u00e5n majoritets\u00e4gare.<\/strong><\/strong>&nbsp;<\/p>\n\n\n\n<p id=\"block-57c700b7-1f22-4823-b6ff-52171409493b\">Bolaget i r\u00e4ttsfallet hade ett ramavtal med en region som gav r\u00e4tt att tillhandah\u00e5lla viss v\u00e5rd, n\u00e5gra volymer var dock inte garanterade i avtalet. Bolaget hade tre \u00e4gare. Tv\u00e5 av \u00e4garna ville k\u00f6pa ut den tredje men de kom inte \u00f6verens. I det l\u00e4get beslutade de tv\u00e5 \u00e4garna att bilda ett nytt bolag sj\u00e4lva och starta upp verksamheten enligt ramavtalet i det nya bolaget. Ramavtalet f\u00f6rdes \u00f6ver till det nya bolaget utan ers\u00e4ttning.<\/p>\n\n\n\n<p>H\u00f6gsta domstolen fann att \u00f6verl\u00e5telsen av ramavtalet utan ers\u00e4ttning innebar en otillb\u00f6rlig f\u00f6rdel f\u00f6r de tv\u00e5 aktie\u00e4garna till nackdel f\u00f6r den tredje aktie\u00e4garen. De tv\u00e5 aktie\u00e4garna skulle d\u00e4rf\u00f6r ers\u00e4tta den tredje aktie\u00e4garen f\u00f6r den skada denne hade lidit.<\/p>\n\n\n\n<p>Domstolen fann ocks\u00e5 att ramavtalet hade ett ekonomiskt v\u00e4rde \u00e4ven om n\u00e5gon verksamhet inte kommit i g\u00e5ng innan \u00f6verl\u00e5telsen. V\u00e4rdet kunde dock inte ber\u00e4knas genom att utg\u00e5 fr\u00e5n resultatet i den nya verksamheten eftersom detta ocks\u00e5 berodde nedlagt arbete i det nya bolaget. H\u00f6gsta domstolen uppskattade d\u00e4refter v\u00e4rdet p\u00e5 avtalet till ett sk\u00e4ligt belopp.<\/p>\n\n\n\n<p id=\"block-57c700b7-1f22-4823-b6ff-52171409493b\">K\u00e4lla: H\u00f6gsta domstolens dom 2025-08.27, m\u00e5l nr T 6154-24<\/p>\n\n\n\n<ul class=\"wp-block-list list list--default\">\n<li><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list list--default\">\n<li><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list list--default\">\n<li><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list list--default\">\n<li><\/li>\n<\/ul>\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\/moms-i-fastighetsbolag-och-bostadsrattsforeningar-kopiera-kopiera-kopiera-kopiera-kopiera-kopiera-kopiera\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; 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