{"version":"1.0","provider_name":"Leinonen Estonia","provider_url":"https:\/\/leinonen.eu\/est\/et\/","author_name":"Leinonen Estonia","author_url":"https:\/\/leinonen.eu\/est\/et\/news\/author\/leinonen-estonia\/","title":"S\u00f5iduauto maksustamine erisoodustusena &#8211; Leinonen Estonia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"gGbPRGRbni\"><a href=\"https:\/\/leinonen.eu\/est\/et\/news\/soiduauto-maksustamine-erisoodustusena\/\">S\u00f5iduauto maksustamine erisoodustusena<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/leinonen.eu\/est\/et\/news\/soiduauto-maksustamine-erisoodustusena\/embed\/#?secret=gGbPRGRbni\" width=\"600\" height=\"338\" title=\"&#8220;S\u00f5iduauto maksustamine erisoodustusena&#8221; &#8212; Leinonen Estonia\" data-secret=\"gGbPRGRbni\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","description":"Mitte igasugune ettev\u00f5tte s\u00f5iduauto kasutamine ei ole erisoodustus tulumaksuseaduse t\u00e4henduses. Endist viisi kehtib Riigikohtu lahend number 3-3-1-93-08, mille olulisi argumente on hea aeg-ajalt meelde tuletada. M\u00f5ned olulised m\u00f5tted sellest Riigikohtu lahendist. TuMS \u00a7 48 kohaldamiseks tuleb maksuhalduril tuvastada maksuobjekt \u2013 erisoodustuse andmine. Maksuhaldur peab t\u00f5endama, et autot kasutati eratarbeks. Ei piisa, kui maksuhaldur \u00fctleb, et [&hellip;]"}