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Hästägare vann i Högsta förvaltningsdomstolen
Idag har Högsta förvaltningsdomstolen slagit fast att en hästägare som bedriver ekonomisk verksamhet (momspliktig verksamhet) när hästägaren tävlar med sina hästar erhåller den garanterade prispengen.
