{"id":8912,"date":"2018-06-08T13:28:00","date_gmt":"2018-06-08T11:28:00","guid":{"rendered":"https:\/\/www.vardforetagarna.se\/?p=8912"},"modified":"2018-11-06T11:19:57","modified_gmt":"2018-11-06T10:19:57","slug":"dom-i-hogsta-instans-far-allvarliga-konsekvenser-for-privata-vardgivare","status":"publish","type":"post","link":"https:\/\/www.vardforetagarna.se\/2018\/06\/dom-i-hogsta-instans-far-allvarliga-konsekvenser-for-privata-vardgivare\/","title":{"rendered":"Dom i h\u00f6gsta instans f\u00e5r allvarliga konsekvenser f\u00f6r privata v\u00e5rdgivare"},"content":{"rendered":"H\u00f6gsta F\u00f6rvaltningsdomstolen meddelade ig\u00e5r, torsdag 7 juni, dom i ett \u00e4rende som f\u00e5r allvarliga konsekvenser f\u00f6r kompetensf\u00f6rs\u00f6rjningen i sjukv\u00e5rden och som s\u00e4rskilt drabbar privata v\u00e5rd- och omsorgsgivare. Domstolen slog fast att ett bemanningsf\u00f6retags uthyrning av legitimerad sjukv\u00e5rdspersonal \u00e4r momspliktig<\/a>.<\/p>\n

Det inneb\u00e4r att privata v\u00e5rd- och omsorgsgivare kan bli tvungna att betala 25 procents moms p\u00e5 inhyrning av legitimerad sjukv\u00e5rdspersonal. Eftersom privat driven sjukv\u00e5rd och omsorg saknar avdragsr\u00e4tt f\u00f6r moms skulle det inneb\u00e4ra avsev\u00e4rda f\u00f6rdyringar f\u00f6r privata v\u00e5rd- och omsorgsgivare vid inhyrning av personal f\u00f6r att bemanna sin verksamhet.<\/p>\n

Moms p\u00e5 inhyrd legitimerad sjukv\u00e5rdspersonal sl\u00e5r direkt mot kompetensf\u00f6rs\u00f6rjningen i v\u00e5rden och omsorgen. Det skapar ocks\u00e5 nya or\u00e4ttvisor i relation till landstingens och kommunernas egenregiverksamhet, som f\u00e5r full momskompensation fr\u00e5n staten.<\/p>\n

V\u00e5rdf\u00f6retagarna kommer nu att analysera H\u00f6gsta F\u00f6rvaltningsdomstolens dom n\u00e4rmare. Domen v\u00e4cker m\u00e5nga fr\u00e5gor, varav en av de viktigare \u00e4r hur gr\u00e4nsdragningen mellan sjukv\u00e5rdstj\u00e4nster och personaluthyrning ska g\u00f6ras. Dessa fr\u00e5gor kommer V\u00e5rdf\u00f6retagarna att ta upp till diskussion med Skatteverket inom kort, i syfte att minska domens skadeverkningar f\u00f6r kompetensf\u00f6rs\u00f6rjningen.<\/p>\n","protected":false},"excerpt":{"rendered":"

H\u00f6gsta F\u00f6rvaltningsdomstolen meddelade ig\u00e5r, torsdag 7 juni, dom i ett \u00e4rende som f\u00e5r allvarliga konsekvenser f\u00f6r kompetensf\u00f6rs\u00f6rjningen i sjukv\u00e5rden och som s\u00e4rskilt drabbar privata v\u00e5rd- och omsorgsgivare. Domstolen slog fast att ett bemanningsf\u00f6retags uthyrning av …<\/p>\n","protected":false},"author":21,"featured_media":8607,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23,15],"tags":[],"article_type":[14],"agreement":[],"for-members":[],"class_list":["post-8912","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kompetensforsorjning","category-sjukvard","type-blogginlagg"],"acf":[],"yoast_head":"\nDom i h\u00f6gsta instans f\u00e5r allvarliga konsekvenser f\u00f6r privata v\u00e5rdgivare - V\u00e5rdf\u00f6retagarna<\/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.vardforetagarna.se\/2018\/06\/dom-i-hogsta-instans-far-allvarliga-konsekvenser-for-privata-vardgivare\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dom i h\u00f6gsta instans f\u00e5r allvarliga konsekvenser f\u00f6r privata v\u00e5rdgivare - V\u00e5rdf\u00f6retagarna\" \/>\n<meta property=\"og:description\" content=\"H\u00f6gsta F\u00f6rvaltningsdomstolen meddelade ig\u00e5r, torsdag 7 juni, dom i ett \u00e4rende som f\u00e5r allvarliga konsekvenser f\u00f6r kompetensf\u00f6rs\u00f6rjningen i sjukv\u00e5rden och som s\u00e4rskilt drabbar privata v\u00e5rd- och omsorgsgivare. Domstolen slog fast att ett bemanningsf\u00f6retags uthyrning av …\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vardforetagarna.se\/2018\/06\/dom-i-hogsta-instans-far-allvarliga-konsekvenser-for-privata-vardgivare\/\" \/>\n<meta property=\"og:site_name\" content=\"V\u00e5rdf\u00f6retagarna\" \/>\n<meta property=\"article:published_time\" content=\"2018-06-08T11:28:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-11-06T10:19:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2018\/04\/skoterska-och-lakare.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Karin Liljeblad\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Karin Liljeblad\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minut\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Dom i h\u00f6gsta instans f\u00e5r allvarliga konsekvenser f\u00f6r privata v\u00e5rdgivare - V\u00e5rdf\u00f6retagarna","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.vardforetagarna.se\/2018\/06\/dom-i-hogsta-instans-far-allvarliga-konsekvenser-for-privata-vardgivare\/","og_locale":"sv_SE","og_type":"article","og_title":"Dom i h\u00f6gsta instans f\u00e5r allvarliga konsekvenser f\u00f6r privata v\u00e5rdgivare - V\u00e5rdf\u00f6retagarna","og_description":"H\u00f6gsta F\u00f6rvaltningsdomstolen meddelade ig\u00e5r, torsdag 7 juni, dom i ett \u00e4rende som f\u00e5r allvarliga konsekvenser f\u00f6r kompetensf\u00f6rs\u00f6rjningen i sjukv\u00e5rden och som s\u00e4rskilt drabbar privata v\u00e5rd- och omsorgsgivare. Domstolen slog fast att ett bemanningsf\u00f6retags uthyrning av …","og_url":"https:\/\/www.vardforetagarna.se\/2018\/06\/dom-i-hogsta-instans-far-allvarliga-konsekvenser-for-privata-vardgivare\/","og_site_name":"V\u00e5rdf\u00f6retagarna","article_published_time":"2018-06-08T11:28:00+00:00","article_modified_time":"2018-11-06T10:19:57+00:00","og_image":[{"width":1200,"height":800,"url":"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2018\/04\/skoterska-och-lakare.jpg","type":"image\/jpeg"}],"author":"Karin Liljeblad","twitter_card":"summary_large_image","twitter_misc":{"Skriven av":"Karin Liljeblad","Ber\u00e4knad l\u00e4stid":"1 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