{"id":511,"date":"2018-04-11T10:38:55","date_gmt":"2018-04-11T10:38:55","guid":{"rendered":"https:\/\/skeppsbronskatt.se\/?p=511"},"modified":"2021-02-17T17:15:43","modified_gmt":"2021-02-17T16:15:43","slug":"delvis-nekat-direktavdrag-for-utbyte-av-tvaglasfonster-mot-treglasfonster","status":"publish","type":"post","link":"https:\/\/skeppsbronskatt.se\/2018\/04\/11\/delvis-nekat-direktavdrag-for-utbyte-av-tvaglasfonster-mot-treglasfonster\/","title":{"rendered":"Delvis nekat direktavdrag f\u00f6r utbyte av tv\u00e5glasf\u00f6nster mot treglasf\u00f6nster"},"content":{"rendered":"

I\u00a0en nyligen meddelad dom fr\u00e5n Kammarr\u00e4tten i G\u00f6teborg nekades ett bolag delvis direktavdrag f\u00f6r reparations- och underh\u00e5llskostnader (19 kap. 2 \u00a7 IL) avseende utbyte av tv\u00e5glasf\u00f6nster i tr\u00e4 mot aluminiumbekl\u00e4dda treglasf\u00f6nster i tr\u00e4.<\/p>\n

Kammarr\u00e4tten inst\u00e4mde i f\u00f6rvaltningsr\u00e4ttens bed\u00f6mning. F\u00f6rvaltningsr\u00e4tten anf\u00f6rde att kostnader f\u00f6r utbyte av f\u00f6nster \u00e4r att se som reparations- och underh\u00e5llskostnader. Avdraget f\u00f6r denna typ av kostnad ska dock begr\u00e4nsas till en ber\u00e4knad kostnad f\u00f6r f\u00f6nster av ursprungligt eller d\u00e4rmed likv\u00e4rdigt material med de f\u00f6nster som byts ut. Domstolen ans\u00e5g att tv\u00e5glasf\u00f6nster i tr\u00e4 inte kan likst\u00e4llas med aluminiumbekl\u00e4dda treglasf\u00f6nster i tr\u00e4 och eftersom bolaget enligt domstolen inte tillhandah\u00e5llit n\u00e5gon konkret utredning om skillnaden i pris mellan de tv\u00e5 f\u00f6nstertyperna valde domstolen d\u00e4rf\u00f6r att g\u00e5 p\u00e5 Skatteverkets linje och endast medge direktavdrag med 70 % av utgiften f\u00f6r utbytet av f\u00f6nster. \u00d6verstigande utgift (30 %) fick skrivas av genom \u00e5rliga v\u00e4rdeminskningsavdrag p\u00e5 byggnad.<\/p>\n

Vi delar Kammarr\u00e4tten och Skatteverkets bed\u00f6mning men vill samtidigt p\u00e5peka att m\u00e5lets utg\u00e5ng var beroende av att domstolen ans\u00e5g att bolaget inte tillhandah\u00e5llit tillr\u00e4cklig bevisning.<\/p>\n

Vid fr\u00e5gor kontakta:<\/p>\n

Mikael L\u00f6whagen,
\nmobil 073-640 91 45
\nMikael.Lowhagen@skeppsbronskatt.se<\/a><\/p>\n

\nRichard Hedin Thyr,
\nmobil 073-640 91 61
\nRichard.Hedin.Thyr@skeppsbronskatt.se<\/a><\/p>\n

\nHenrik Kaarme,
\nmobil 073-640 91 63
\nHenrik.Kaarme@skeppsbronskatt.se<\/a><\/p>\n

\nDebora Eriksson,
\nmobil 073-640 91 66
\nDebora.Eriksson@skeppsbronskatt.se<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

I\u00a0en nyligen meddelad dom fr\u00e5n Kammarr\u00e4tten i G\u00f6teborg nekades ett bolag delvis direktavdrag f\u00f6r reparations- och underh\u00e5llskostnader (19 kap. 2 \u00a7 IL) avseende utbyte av tv\u00e5glasf\u00f6nster i tr\u00e4 mot aluminiumbekl\u00e4dda treglasf\u00f6nster i tr\u00e4. Kammarr\u00e4tten inst\u00e4mde i f\u00f6rvaltningsr\u00e4ttens bed\u00f6mning. F\u00f6rvaltningsr\u00e4tten anf\u00f6rde att kostnader f\u00f6r utbyte av f\u00f6nster \u00e4r att se som reparations- och underh\u00e5llskostnader. Avdraget f\u00f6r […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[283],"tags":[],"yoast_head":"\nDelvis nekat direktavdrag f\u00f6r utbyte av tv\u00e5glasf\u00f6nster mot treglasf\u00f6nster - Skeppsbron Skatt<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/skeppsbronskatt.se\/2018\/04\/11\/delvis-nekat-direktavdrag-for-utbyte-av-tvaglasfonster-mot-treglasfonster\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Delvis nekat direktavdrag f\u00f6r utbyte av tv\u00e5glasf\u00f6nster mot treglasf\u00f6nster\" \/>\n<meta property=\"og:description\" content=\"I\u00a0en nyligen meddelad dom fr\u00e5n Kammarr\u00e4tten i G\u00f6teborg nekades ett bolag delvis direktavdrag f\u00f6r reparations- och underh\u00e5llskostnader (19 kap. 2 \u00a7 IL) avseende utbyte av tv\u00e5glasf\u00f6nster i tr\u00e4 mot aluminiumbekl\u00e4dda treglasf\u00f6nster i tr\u00e4. 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