{"id":1456,"date":"2018-07-07T23:27:06","date_gmt":"2018-07-07T21:27:06","guid":{"rendered":"http:\/\/sitetips.nu\/ekonomitips\/?p=1456"},"modified":"2018-07-07T23:27:38","modified_gmt":"2018-07-07T21:27:38","slug":"skatta-pa-inkomster-fran-brottslig-verksamhet-och-prostitution-forsaljning-av-sex","status":"publish","type":"post","link":"https:\/\/sitetips.nu\/ekonomitips\/skatta-pa-inkomster-fran-brottslig-verksamhet-och-prostitution-forsaljning-av-sex\/","title":{"rendered":"Skatt p\u00e5 inkomster fr\u00e5n brottslig verksamhet och prostitution (f\u00f6rs\u00e4ljning av sex)"},"content":{"rendered":"
\n

Sedan \u00e5r 2011 \u00e4r det bekr\u00e4ftat att man i Sverige \u00e4r skyldig att betala skatt \u00e4ven fr\u00e5n inkomster fr\u00e5n ren brottslig verksamhet. 2011 kom n\u00e4mligen en ny dom fr\u00e5n HFD\u00a0 (HFD 2011 ref. 80)\u00a0 som fastslog att det inte finns n\u00e5got bel\u00e4gg i inkomstskattelagen att inte beskatta inkomster fr\u00e5n brottslig verksamhet oavsett om de h\u00e4rr\u00f6r fr\u00e5n en ren brottslig verksamhet eller brottslig verksamhet som \u00e4r en del av legal verksamhet. All inkomst fr\u00e5n brottslig verksamhet \u00e4r s\u00e5ledes beskattningsbar.<\/p>\n

Tidigare fanns ett r\u00e4ttsfall fr\u00e5n 1991 som ocks\u00e5 behandlade fr\u00e5gan och d\u00e5 gjorde man skillnad p\u00e5 pengar som influtit p\u00e5 grund av ren <\/em>brottslig verksamhet och pengar som influtit genom en brottslig verksamhet som \u00e4r en del av en legal. ( R\u00c5 1991 ref. 6).<\/p>\n

Fram till 2011 ans\u00e5g allts\u00e5 domstolen att\u00a0pengar som man anskaffar genom ren<\/em> brottslig verksamhet inte var beskattningsbara. Detta d\u00e5 verksamheten inte kan betraktas som\u00a0en f\u00f6rv\u00e4rvsk\u00e4lla och ans\u00e5gs d\u00e5 inte resultera i beskattning. Anledningen h\u00e4rtill \u00e4r bland annat att man inte\u00a0 s\u00e5g rent brottsliga f\u00f6rv\u00e4rv som en vinst, d\u00e5 de i regel ska f\u00f6rverkas enligt Brottsbalken. Vidare bygger skattskyldigheten p\u00e5 bokf\u00f6ring och bokf\u00f6ring sker vanligtvis inte vid brottslig verksamhet. Vad som r\u00e4knas som ren brottslig verksamhet \u00e4r t.ex. tillgreppsbrott.<\/p>\n

\u00c4ven innan 2011 framh\u00f6ll dock Regeringsr\u00e4tten att brottslig verksamhet som \u00e4r en del av en\u00a0legal b\u00f6r medf\u00f6ra skattskyldighet. Som exempel n\u00e4mns vissa narkotikainnehav som faktiskt \u00e4r legala genom t.ex. recept, och den brottsliga verksamheten utg\u00f6rs d\u00e5 av illegal f\u00f6rs\u00e4ljning av narkotikan.<\/p>\n

Men sedan 2011 kan allts\u00e5 inkomster fr\u00e5n all brottslig verksamhet beskattas.<\/p>\n

Inkomst fr\u00e5n f\u00f6rs\u00e4ljning av sexuella tj\u00e4nster \u00e4r att betrakta som en n\u00e4ringsverksamhet och \u00e4r s\u00e5ledes en f\u00f6rv\u00e4rvsinkomst som \u00e4r skattepliktig. Detta har fastslagits i ett r\u00e4ttsfallet fr\u00e5n 1982 (KamR Sthlm m\u00e5l nr.\u00a0 2231-06 19\/3-07) och \u00e4r s\u00e5ledes g\u00e4llande praxis.<\/p>\n

I Sverige \u00e4r ju f\u00f6rs\u00e4ljning av sexuella tj\u00e4nster inte straffbart, medans det \u00e4r straffbart att k\u00f6pa sexuella tj\u00e4nster.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Sedan \u00e5r 2011 \u00e4r det bekr\u00e4ftat att man i Sverige \u00e4r skyldig att betala skatt \u00e4ven fr\u00e5n inkomster fr\u00e5n ren brottslig verksamhet. 2011 kom n\u00e4mligen en ny dom fr\u00e5n HFD\u00a0 (HFD 2011 ref. 80)\u00a0 som fastslog att det inte finns n\u00e5got bel\u00e4gg i inkomstskattelagen att inte beskatta inkomster fr\u00e5n brottslig verksamhet oavsett om de h\u00e4rr\u00f6r … Forts\u00e4tt l\u00e4sa Skatt p\u00e5 inkomster fr\u00e5n brottslig verksamhet och prostitution (f\u00f6rs\u00e4ljning av sex)<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[6,23],"tags":[],"class_list":["post-1456","post","type-post","status-publish","format-standard","hentry","category-arbete","category-samhallsekonomi"],"yoast_head":"\nSkatt p\u00e5 inkomster fr\u00e5n brottslig verksamhet och prostitution (f\u00f6rs\u00e4ljning av sex) - 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