{"id":2310,"date":"2018-06-08T12:09:22","date_gmt":"2018-06-08T10:09:22","guid":{"rendered":"https:\/\/www.kompetensforetagen.se\/?p=2310"},"modified":"2023-03-27T13:23:02","modified_gmt":"2023-03-27T11:23:02","slug":"information-ang-dom-i-mal-om-mervardesskatt-pa-uthyrning-av-sjukvardspersonal","status":"publish","type":"post","link":"https:\/\/www.kompetensforetagen.se\/2018\/06\/information-ang-dom-i-mal-om-mervardesskatt-pa-uthyrning-av-sjukvardspersonal\/","title":{"rendered":"Information ang: Dom i m\u00e5l om merv\u00e4rdesskatt p\u00e5 uthyrning av sjukv\u00e5rds&shy;personal"},"content":{"rendered":"\n<p><strong>Domen i m\u00e5let merv\u00e4rdesskatt p\u00e5 uthyrning av sjukv\u00e5rdspersonal har nu kommit.&nbsp; Bemanningsf\u00f6retagets uthyrning av v\u00e5rdpersonal \u00e4r inte undantagen fr\u00e5n skatteplikt till merv\u00e4rdesskatt.<\/strong><\/p>\n\n\n\n<p>Enligt merv\u00e4rdesskattelagen \u00e4r sjukv\u00e5rdstj\u00e4nster undantagna fr\u00e5n skatteplikt idag. I en ans\u00f6kan om f\u00f6rhandsbesked har ett bemanningsf\u00f6retag st\u00e4llt fr\u00e5gan om undantaget g\u00e4ller n\u00e4r f\u00f6retaget hyr ut v\u00e5rdpersonal.<\/p>\n\n\n\n<p>H\u00f6gsta f\u00f6rvaltningsdomstolen har h\u00e4mtat v\u00e4gledning f\u00f6r tolkningen av sjukv\u00e5rdsundantaget fr\u00e5n merv\u00e4rdesskattedirektivet och fr\u00e5n EU-domstolens praxis. Enligt direktivet ska medlemsstaterna undanta vissa verksamheter fr\u00e5n skatteplikt av h\u00e4nsyn till allm\u00e4nintresset, d\u00e4r ing\u00e5r bland andra v\u00e5rd, omsorg och undervisning.<\/p>\n\n\n\n<p>H\u00f6gsta f\u00f6rvaltningsdomstolen konstaterar att man, p\u00e5 grund av denna praxis, kan dra slutsatsen att en uthyrningstj\u00e4nst inte anses som s\u00e5dan sjukhusv\u00e5rd, sjukv\u00e5rd eller sjukv\u00e5rdande behandling som kan undantas, oavsett vem som \u00e4r s\u00e4ljare respektive k\u00f6pare av uthyrningstj\u00e4nsten. H\u00f6gsta f\u00f6rvaltningsdomstolen konstaterar ocks\u00e5 att det saknar betydelse vad den uthyrda personalen utf\u00f6r f\u00f6r arbete.<\/p>\n\n\n\n<p>Det betyder att bemanningsf\u00f6retagets uthyrning av v\u00e5rdpersonal inte \u00e4r undantagen skatteplikt.<\/p>\n\n\n\n<p>H\u00e4r finns domen: <a href=\"http:\/\/www.hogstaforvaltningsdomstolen.se\/Domstolar\/regeringsratten\/Avg\u00f6randen\/2018\/7270-17.pdf\" target=\"_blank\" rel=\"noopener\">Dom i m\u00e5l om f\u00f6rhandsbesked om merv\u00e4rdesskatt<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Domen i m\u00e5let merv\u00e4rdesskatt p\u00e5 uthyrning av sjukv\u00e5rdspersonal har nu kommit.&nbsp; Bemanningsf\u00f6retagets uthyrning av v\u00e5rdpersonal \u00e4r inte undantagen fr\u00e5n skatteplikt till merv\u00e4rdesskatt. Enligt merv\u00e4rdesskattelagen \u00e4r sjukv\u00e5rdstj\u00e4nster undantagna fr\u00e5n skatteplikt idag. I en ans\u00f6kan om f\u00f6rhandsbesked &hellip;<\/p>\n","protected":false},"author":216,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"article_type":[8],"agreement":[],"for-members":[],"class_list":["post-2310","post","type-post","status-publish","format-standard","hentry","category-vard","type-aktuellt"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.8 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Information ang: Dom i m\u00e5l om merv\u00e4rdesskatt p\u00e5 uthyrning av sjukv\u00e5rdspersonal - Kompetensf\u00f6retagen<\/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:\/\/www.kompetensforetagen.se\/2018\/06\/information-ang-dom-i-mal-om-mervardesskatt-pa-uthyrning-av-sjukvardspersonal\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Information ang: Dom i m\u00e5l om merv\u00e4rdesskatt p\u00e5 uthyrning av sjukv\u00e5rdspersonal\" \/>\n<meta property=\"og:description\" content=\"Domen i m\u00e5let merv\u00e4rdesskatt p\u00e5 uthyrning av sjukv\u00e5rdspersonal har nu kommit.&nbsp; Bemanningsf\u00f6retagets uthyrning av v\u00e5rdpersonal \u00e4r inte undantagen fr\u00e5n skatteplikt till merv\u00e4rdesskatt. Enligt merv\u00e4rdesskattelagen \u00e4r sjukv\u00e5rdstj\u00e4nster undantagna fr\u00e5n skatteplikt idag. I en ans\u00f6kan om f\u00f6rhandsbesked &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.kompetensforetagen.se\/2018\/06\/information-ang-dom-i-mal-om-mervardesskatt-pa-uthyrning-av-sjukvardspersonal\/\" \/>\n<meta property=\"og:site_name\" content=\"Kompetensf\u00f6retagen\" \/>\n<meta property=\"article:published_time\" content=\"2018-06-08T10:09:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-27T11:23:02+00:00\" \/>\n<meta name=\"author\" content=\"Carina Kit\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Carina Kit\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minut\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Information ang: Dom i m\u00e5l om merv\u00e4rdesskatt p\u00e5 uthyrning av sjukv\u00e5rdspersonal - Kompetensf\u00f6retagen","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.kompetensforetagen.se\/2018\/06\/information-ang-dom-i-mal-om-mervardesskatt-pa-uthyrning-av-sjukvardspersonal\/","og_locale":"sv_SE","og_type":"article","og_title":"Information ang: Dom i m\u00e5l om merv\u00e4rdesskatt p\u00e5 uthyrning av sjukv\u00e5rdspersonal","og_description":"Domen i m\u00e5let merv\u00e4rdesskatt p\u00e5 uthyrning av sjukv\u00e5rdspersonal har nu kommit.&nbsp; Bemanningsf\u00f6retagets uthyrning av v\u00e5rdpersonal \u00e4r inte undantagen fr\u00e5n skatteplikt till merv\u00e4rdesskatt. Enligt merv\u00e4rdesskattelagen \u00e4r sjukv\u00e5rdstj\u00e4nster undantagna fr\u00e5n skatteplikt idag. I en ans\u00f6kan om f\u00f6rhandsbesked &hellip;","og_url":"https:\/\/www.kompetensforetagen.se\/2018\/06\/information-ang-dom-i-mal-om-mervardesskatt-pa-uthyrning-av-sjukvardspersonal\/","og_site_name":"Kompetensf\u00f6retagen","article_published_time":"2018-06-08T10:09:22+00:00","article_modified_time":"2023-03-27T11:23:02+00:00","author":"Carina Kit","twitter_card":"summary_large_image","twitter_misc":{"Skriven av":"Carina Kit","Ber\u00e4knad l\u00e4stid":"1 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.kompetensforetagen.se\/2018\/06\/information-ang-dom-i-mal-om-mervardesskatt-pa-uthyrning-av-sjukvardspersonal\/#article","isPartOf":{"@id":"https:\/\/www.kompetensforetagen.se\/2018\/06\/information-ang-dom-i-mal-om-mervardesskatt-pa-uthyrning-av-sjukvardspersonal\/"},"author":{"name":"Carina Kit","@id":"https:\/\/www.kompetensforetagen.se\/#\/schema\/person\/289c2139959d8ed9536a46aa74479571"},"headline":"Information ang: Dom i m\u00e5l om merv\u00e4rdesskatt p\u00e5 uthyrning av sjukv\u00e5rds&shy;personal","datePublished":"2018-06-08T10:09:22+00:00","dateModified":"2023-03-27T11:23:02+00:00","mainEntityOfPage":{"@id":"https:\/\/www.kompetensforetagen.se\/2018\/06\/information-ang-dom-i-mal-om-mervardesskatt-pa-uthyrning-av-sjukvardspersonal\/"},"wordCount":227,"commentCount":0,"publisher":{"@id":"https:\/\/www.kompetensforetagen.se\/#organization"},"articleSection":["V\u00e5rdbemanning"],"inLanguage":"sv-SE","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.kompetensforetagen.se\/2018\/06\/information-ang-dom-i-mal-om-mervardesskatt-pa-uthyrning-av-sjukvardspersonal\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.kompetensforetagen.se\/2018\/06\/information-ang-dom-i-mal-om-mervardesskatt-pa-uthyrning-av-sjukvardspersonal\/","url":"https:\/\/www.kompetensforetagen.se\/2018\/06\/information-ang-dom-i-mal-om-mervardesskatt-pa-uthyrning-av-sjukvardspersonal\/","name":"Information ang: Dom i m\u00e5l om merv\u00e4rdesskatt p\u00e5 uthyrning av sjukv\u00e5rdspersonal - 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