{"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:2021:11 - Merv\u00e4rdesskatt","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"2EVfZTo3qT\"><a href=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/kho202111-mervardesskatt\/\">KHO:2021:11 &#8212; Merv\u00e4rdesskatt<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/kho202111-mervardesskatt\/embed\/#?secret=2EVfZTo3qT\" width=\"600\" height=\"338\" title=\"\u00abKHO:2021:11 &#8212; Merv\u00e4rdesskatt\u00bb &#8212; Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" data-secret=\"2EVfZTo3qT\" 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":"Ett bolag idkade parkeringsverksamhet f\u00f6r vilket \u00e4ndam\u00e5l det hade byggt ett parkeringshus. Helsingfors f\u00f6rvaltningsdomstol har i sitt beslut 13.1.2012 ansett att den del\u00e4garparkeringsverksamhet som bolaget idkat inte var skattepliktig parkeringsverksamhet enligt merv\u00e4rdesskattelagen. H\u00f6gsta f\u00f6rvaltningsdomstolen hade med sitt beslut 9.4.2013 avslagit bolagets besv\u00e4rstillst\u00e5ndsans\u00f6kan \u00f6ver f\u00f6rvaltningsdomstolen ovan n\u00e4mnda beslut. Med sitt beslut 31.10.2014 har h\u00f6gsta f\u00f6rvaltningsdomstolen avslagit..."}