{"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:2024:94 - Beskattning av inkomst av n\u00e4ringsverksamhet","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"UjmHmTcA8V\"><a href=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/kho202494-beskattning-av-inkomst-av-naringsverksamhet\/\">KHO:2024:94 &#8212; Beskattning av inkomst av n\u00e4ringsverksamhet<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/kho202494-beskattning-av-inkomst-av-naringsverksamhet\/embed\/#?secret=UjmHmTcA8V\" width=\"600\" height=\"338\" title=\"\u00abKHO:2024:94 &#8212; Beskattning av inkomst av n\u00e4ringsverksamhet\u00bb &#8212; Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" data-secret=\"UjmHmTcA8V\" 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":"Bolaget hade p\u00e5 huvuddeklarationsblanketten i punkten \u00f6verl\u00e5telse- och uppl\u00f6sningsvinster fr\u00e5n aktier som utg\u00f6r anl\u00e4ggningstillg\u00e5ngar deklarerat en \u00f6verl\u00e5telsef\u00f6rlust som en post som minskar p\u00e5 int\u00e4kterna fr\u00e5n n\u00e4ringsverksamhet fast \u00f6verl\u00e5telsef\u00f6rlusten borde ha deklarerats s\u00e5 att den h\u00e4nf\u00f6rde sig till \u00f6vriga tillg\u00e5ngar. \u00d6verl\u00e5telsef\u00f6rlusten hade meddelats r\u00e4tt p\u00e5 skattedeklarationens bilageblankett. N\u00e4r det h\u00e4r felet och ett annat fel p\u00e5..."}