Kammarr\u00e4tten i J\u00f6nk\u00f6ping har i en nyligen genomf\u00f6rd dom slagit fast att det verkligen \u00e4r m\u00f6jligt att beskatta inkomster som h\u00e4rr\u00f6r fr\u00e5n illegal verksamhet, s\u00e4rskilt i m\u00e5l som r\u00f6r hj\u00e4lp med akademiskt fusk. <\/p>\n\n\n\n
Detta beslut skiljer det fr\u00e5n tidigare bed\u00f6mningar som gjorts i liknande fall.
Den skattepliktiga kriminella verksamheten kretsar fr\u00e4mst kring att medverka till akademisk o\u00e4rlighet under h\u00f6gskoleprov.
Enligt ett pressmeddelande av Roger Gavelin, hovr\u00e4ttsr\u00e5d vid Kammarr\u00e4tten i J\u00f6nk\u00f6ping, finns det inga grundl\u00e4ggande hinder f\u00f6r att utv\u00e4rdera \u00e4renden som r\u00f6r skattskyldighet och liknande bekymmer med hj\u00e4lp av fastst\u00e4llda normer n\u00e4r det g\u00e4ller inkomstskatt.
F\u00f6rvaltningsr\u00e4tten tar f\u00f6r n\u00e4rvarande in flera \u00e4renden f\u00f6r pr\u00f6vning av inkomstbeskattnings\u00e4renden som fr\u00e5n b\u00f6rjan inte behandlats.
Kammarr\u00e4tten har slagit fast att beskattning inte \u00e4r till\u00e4mplig i just denna situation n\u00e4r det g\u00e4ller merv\u00e4rdesskatt. Anledningen till denna differentiering fr\u00e5n merv\u00e4rdesskattesystemet ligger i att det finns tydliga regleringar, vilket framg\u00e5r av hovr\u00e4ttens pressmeddelande. <\/p>\n\n\n\n
Enligt EU-r\u00e4tten kan moms endast p\u00e5f\u00f6ras om den olagliga verksamheten direkt konkurrerar med lagliga alternativ, s\u00e5som allm\u00e4nna studiest\u00f6dstj\u00e4nster i detta specifika fall.
\u00d6verklagande av dessa m\u00e5l kan \u00f6verklagas till H\u00f6gsta f\u00f6rvaltningsdomstolen.<\/p>\n","protected":false},"excerpt":{"rendered":"
Kammarr\u00e4tten i J\u00f6nk\u00f6ping har i en nyligen genomf\u00f6rd dom slagit fast att det verkligen \u00e4r m\u00f6jligt att beskatta inkomster som h\u00e4rr\u00f6r fr\u00e5n illegal verksamhet, s\u00e4rskilt i m\u00e5l som r\u00f6r hj\u00e4lp…<\/p>\n","protected":false},"author":9,"featured_media":1615,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_oct_exclude_from_cache":false,"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[76,3],"tags":[83],"class_list":["post-1613","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-organiserade-brott","category-economic-news","tag-straffratt"],"jetpack_featured_media_url":"https:\/\/juridik.ainews.zone\/wp-content\/uploads\/2024\/03\/elev-som-gor-prov-e1710263957810.jpeg","_links":{"self":[{"href":"https:\/\/juridik.ainews.zone\/wp-json\/wp\/v2\/posts\/1613","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/juridik.ainews.zone\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/juridik.ainews.zone\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/juridik.ainews.zone\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/juridik.ainews.zone\/wp-json\/wp\/v2\/comments?post=1613"}],"version-history":[{"count":1,"href":"https:\/\/juridik.ainews.zone\/wp-json\/wp\/v2\/posts\/1613\/revisions"}],"predecessor-version":[{"id":1614,"href":"https:\/\/juridik.ainews.zone\/wp-json\/wp\/v2\/posts\/1613\/revisions\/1614"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/juridik.ainews.zone\/wp-json\/wp\/v2\/media\/1615"}],"wp:attachment":[{"href":"https:\/\/juridik.ainews.zone\/wp-json\/wp\/v2\/media?parent=1613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/juridik.ainews.zone\/wp-json\/wp\/v2\/categories?post=1613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/juridik.ainews.zone\/wp-json\/wp\/v2\/tags?post=1613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}