{"version":"1.0","provider_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","provider_url":"https:\/\/kohenavocats.com\/ru\/","author_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","author_url":"https:\/\/kohenavocats.com\/ru\/","title":"KHO:2019:81 - Arvonlis\u00e4vero","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"QeUDwYDpje\"><a href=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/kho201981-arvonlisavero\/\">KHO:2019:81 &#8212; Arvonlis\u00e4vero<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/kho201981-arvonlisavero\/embed\/#?secret=QeUDwYDpje\" width=\"600\" height=\"338\" title=\"\u00abKHO:2019:81 &#8212; Arvonlis\u00e4vero\u00bb &#8212; Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" data-secret=\"QeUDwYDpje\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/kohenavocats.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":". A Oy oli kansainv\u00e4lisen konsernin emoyhti\u00f6, joka oli myynyt arvonlis\u00e4verotettavia hallintopalveluja tyt\u00e4ryhti\u00f6illeen. Konsernissa oli toteutettu uudelleenj\u00e4rjestelyj\u00e4 vuosina 2012 ja 2013 muun ohella siten, ett\u00e4 yhti\u00f6 oli myynyt kolmen tyt\u00e4ryhti\u00f6ns\u00e4 osakekannat sek\u00e4 toimitilakiinteist\u00f6ns\u00e4 osakkeet. Yhti\u00f6 oli hankkinut palveluja n\u00e4iden myyntien suunnittelua ja k\u00e4yt\u00e4nn\u00f6n toteuttamista varten. Asiassa oli kysymys siit\u00e4, oliko yhti\u00f6ll\u00e4 oikeus v\u00e4hent\u00e4\u00e4 osakkeiden myynti\u00e4..."}