{"id":846,"date":"2014-06-25T08:15:00","date_gmt":"2014-06-25T08:15:00","guid":{"rendered":"https:\/\/scandbookholding.com\/mfn_news\/scandbook-aterkallar-krav-pa-aterbetalning-av-moms\/"},"modified":"2026-06-30T12:35:29","modified_gmt":"2026-06-30T12:35:29","slug":"scandbook-aterkallar-krav-pa-aterbetalning-av-moms","status":"publish","type":"mfn_news","link":"https:\/\/scandbookholding.com\/en\/mfn_news\/scandbook-aterkallar-krav-pa-aterbetalning-av-moms\/","title":{"rendered":"ScandBook \u00e5terkallar krav p\u00e5 \u00e5terbetalning av moms"},"content":{"rendered":"<p class=\"mfn-wp-retain\"><span>ScandBook AB har idag till Kammarr&auml;tten i Sundsvall, &aring;terkallat kraven p&aring; &aring;terbetalning av moms f&ouml;r &aring;ren 2005, 2006 och 2007.<\/span><\/p>\n<p class=\"mfn-wp-retain\"><span>Bakgrunden &auml;r en dom i EU-domstolen (m&aring;l C-88\/09) fr&aring;n 2010 som slog fast att tryckning av b&ouml;cker skall belastas med 6 procent moms till skillnad fr&aring;n den tidigare g&auml;llande momssatsen om 25 procent. Tryckerierna erh&ouml;ll s&aring;ledes r&auml;tt att, retroaktivt, &aring;terkr&auml;va mellanskillnaden (19 procent) fr&aring;n Skatteverket. Ett stort antal tryckerier har d&auml;refter kr&auml;vt, och beviljats, &aring;terbetalning f&ouml;r de aktuella &aring;ren.<\/span><\/p>\n<p class=\"mfn-wp-retain\"><span>Skatteverket har efterhand h&auml;vdat att den moms som &aring;terbetalas till tryckerierna skall &aring;terkr&auml;vas fr&aring;n deras kunder genom s.k. f&ouml;ljd&auml;ndring. <\/span><\/p>\n<p class=\"mfn-wp-retain\"><span>En dom i H&ouml;gsta F&ouml;rvaltningsdomstolen i Sverige fr&aring;n februari 2014 slog fast att Skatteverkets uppfattning g&auml;ller, trots ett stort antal domar fr&aring;n tingsr&auml;tter och kammarr&auml;tter, som d&ouml;mt i motsatt riktning. <\/span><\/p>\n<p class=\"mfn-wp-retain\"><span>Mot bakgrund av H&ouml;gsta F&ouml;rvaltningsr&auml;ttens dom samt med omsorg om fortsatt goda kundrelationer, har ScandBooks styrelse idag, till Kammarr&auml;tten i Sundsvall, &aring;terkallat f&ouml;retagets krav p&aring; &aring;terbetalning av moms f&ouml;r &aring;ren 2005, 2006 och 2007 om sammanlagt 74,8 miljoner kronor.<\/span><\/p>\n<p class=\"mfn-wp-retain\"><span>&ndash; Det h&auml;r beslutet &auml;r f&ouml;ljden av en sammantagen bed&ouml;mning efter samtal med kunder, bed&ouml;mningen av det r&aring;dande r&auml;ttsl&auml;get och de administrativa konsekvenserna som eventuella &aring;terbetalningar skulle leda till, f&ouml;r b&aring;de oss och v&aring;ra kunder.<em><\/em><\/span><\/p>\n<p class=\"mfn-wp-retain\"><span><em>&nbsp;&nbsp; <br \/>F&ouml;r ytterligare information, v g kontakta P&auml;r Nilsson, VD ScandBook, telefon 070-677 47 44 eller par.nilsson@scandbook.se.<\/em><\/span><\/p>\n<div class=\"mfn-footer mfn-about\">\n<p class=\"mfn-wp-retain\"><em><span><strong>Om ScandBook<\/strong><\/span><\/em><\/p>\n<p class=\"mfn-wp-retain\"><em><span>Koncernen best&aring;r av moderbolaget ScandBook Holding AB och dotterbolaget ScandBook AB d&auml;r moderbolaget bedriver koncernadministrativa uppgifter f&ouml;r dotterbolaget. ScandBook AB producerar limbundna b&ouml;cker, fr&auml;mst best&aring;ende av sk&ouml;nlitteratur. Bolaget fokuserar huvudsakligen p&aring; svartvitt tryck av b&ouml;cker med h&aring;rd p&auml;rm, s&aring; kallade h&aring;rdbandsb&ouml;cker. I november 2009 ut&ouml;kades produktutbudet till att &auml;ven innefatta produktion av pocketb&ouml;cker. Ut&ouml;ver b&ouml;cker erbjuder ScandBook specialeffekter och ytbehandlingar av trycksaker. ScandBook kan genomf&ouml;ra samtliga moment i tillverkningen av produkterna internt, innefattande ett stort antal delmoment f&ouml;r att kunna tillm&ouml;tesg&aring; kundens varierande &ouml;nskem&aring;l. Med andra ord kontrollerar ScandBook allt ifr&aring;n s&auml;ttning och pappersval till slutkvalitet p&aring; den f&auml;rdiga produkten samt distributionen. Detta &auml;r en stor konkurrensf&ouml;rdel d&aring; det inneb&auml;r kortare ledtider och kostnadsbesparingar. <\/span><\/em><\/p>\n<p class=\"mfn-wp-retain\"><em><span><strong>Aff&auml;rside:<\/strong> ScandBook skall skapa god l&ouml;nsamhet genom att vara kundens f&ouml;rstaval som samarbetspartner vid produktion av b&ouml;cker. <\/span><\/em><\/p>\n<p class=\"mfn-wp-retain\"><em><span><strong>Vision:<\/strong> ScandBooks vision &auml;r att utvecklas till en integrerad leverant&ouml;r som tar ett helhetsgrepp om bokf&ouml;rlagens samtliga behov f&ouml;r tillverkning och distribution av b&ouml;cker. <\/span><\/em><\/p>\n<p class=\"mfn-wp-retain\"><em><span>ScandBooks aktie &auml;r noterad p&aring; NASDAQ OMX First North med kortnamnet SBOK. Certified Adviser &auml;r Erik Penser Bankaktiebolag. Mer information om bolaget finns p&aring; <strong>www.scandbook.se<\/strong><\/span><\/em><\/p>\n<\/div>\n<div class=\"mfn-footer mfn-attachment mfn-attachment-general\">\n<p class=\"mfn-wp-retain\"><strong class=\"mfn-heading-1\">Bifogade filer<\/strong><br \/><a class=\"mfn-primary\" href=\"https:\/\/mb.cision.com\/Main\/1720\/9607451\/260387.pdf\" rel=\"noopener\" target=\"_blank\">Pressmeddelande (PDF)<\/a><\/p>\n<\/div>\n<script>\n                Array.prototype.slice.call(document.querySelectorAll(\".mfn-footer.mfn-attachment\")).forEach(function (el) { el.remove() });\n            <\/script>\n        <div class=\"mfn-attachments-container\"><div class=\"mfn-attachment mfn-primary\"><a class=\"mfn-attachment-link\" href=\"https:\/\/storage.mfn.se\/proxy\/pressmeddelande-pdf.pdf?url=https%3A%2F%2Fmb.cision.com%2FMain%2F1720%2F9607451%2F260387.pdf\"><span class=\"mfn-attachment-icon\"><img decoding=\"async\" src=\"https:\/\/storage.mfn.se\/proxy\/pressmeddelande-pdf.pdf?url=https%3A%2F%2Fmb.cision.com%2FMain%2F1720%2F9607451%2F260387.pdf&type=jpg\"><\/span>Pressmeddelande (PDF)<\/a><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>ScandBook AB har idag till Kammarr&auml;tten i Sundsvall, &aring;terkallat kraven p&aring; &aring;terbetalning av moms f&ouml;r &aring;ren 2005, 2006 och 2007. Bakgrunden &auml;r en dom i EU-domstolen (m&aring;l C-88\/09) fr&aring;n 2010 som slog fast att tryckning av b&ouml;cker skall belastas med 6 procent moms till skillnad fr&aring;n den tidigare g&auml;llande momssatsen om 25 procent. Tryckerierna erh&ouml;ll [&hellip;]<\/p>\n","protected":false},"template":"","mfn-news-tag":[78,76,79,77],"class_list":["post-846","mfn_news","type-mfn_news","status-publish","hentry","mfn-news-tag-mfn-type-ir_sv","mfn-news-tag-mfn_sv","mfn-news-tag-mfn-regulatory_sv","mfn-news-tag-mfn-lang-sv_sv"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ScandBook \u00e5terkallar krav p\u00e5 \u00e5terbetalning av moms - ScandBook Holding<\/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:\/\/scandbookholding.com\/en\/mfn_news\/scandbook-aterkallar-krav-pa-aterbetalning-av-moms\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ScandBook \u00e5terkallar krav p\u00e5 \u00e5terbetalning av moms - ScandBook Holding\" \/>\n<meta property=\"og:description\" content=\"ScandBook AB har idag till Kammarr&auml;tten i Sundsvall, &aring;terkallat kraven p&aring; &aring;terbetalning av moms f&ouml;r &aring;ren 2005, 2006 och 2007. Bakgrunden &auml;r en dom i EU-domstolen (m&aring;l C-88\/09) fr&aring;n 2010 som slog fast att tryckning av b&ouml;cker skall belastas med 6 procent moms till skillnad fr&aring;n den tidigare g&auml;llande momssatsen om 25 procent. 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