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
Fokustema
Momsfrågan
Läs senare
”Skatteverket följer HFD-domen”
Svensk Travsport har i veckan gått till stenhårt angrepp mot Skatteverket på sin egen hemsida, men också i travförbundets egen tidning Travronden.
Skattverket anklagas för att vara helt okunnigt om momsens grunder och rättsverkan efter en dom i Högsta förvaltningsdomstolen.
Skattverket anklagas för att vara helt okunnigt om momsens grunder och rättsverkan efter en dom i Högsta förvaltningsdomstolen.
