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
Fokustema
Dom i Högsta Förvaltningsdomstolen
Läs senare
Moms på prispengar försvinner
En färsk dom från Högsta Förvaltningsdomen synes innebära att moms på prispengar försvinner – men synen på hästägande som näringsverksamhet blir ändå kvar.
– Det är i alla fall min tolkning av domen, säger skatteexperten Fredrik Rosén som företrätt Stall Sedin HB i detta mål.
– Det är i alla fall min tolkning av domen, säger skatteexperten Fredrik Rosén som företrätt Stall Sedin HB i detta mål.
