Moms är en fortsatt aktuell fråga för många samfällighetsföreningar. Skatteverket (SKV) anser att en förening som fortlöpande förvaltar en gemensamhetsanläggning och tar ut en ersättning för detta bedriver en momspliktig verksamhet. SKV:s bedömning har medfört frågor om momshanteringen. I en artikel besvarar Christina Grape och Lena Josefsson från PwC några av dem.
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
