{"id":6603,"date":"2017-03-30T00:00:00","date_gmt":"2017-03-30T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/soiduauto-maksustamine-erisoodustusena\/"},"modified":"2017-03-30T00:00:00","modified_gmt":"2017-03-30T00:00:00","slug":"soiduauto-maksustamine-erisoodustusena","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/soiduauto-maksustamine-erisoodustusena\/","title":{"rendered":"S\u00f5iduauto maksustamine erisoodustusena"},"content":{"rendered":"
\n

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.<\/p>\n

    \n
  1. TuMS \u00a7 48 kohaldamiseks tuleb maksuhalduril tuvastada<\/u> maksuobjekt \u2013 erisoodustuse andmine. Maksuhaldur peab t\u00f5endama, et autot kasutati eratarbeks. Ei piisa, kui maksuhaldur \u00fctleb, et t\u00f6\u00f6tajal oli see v\u00f5imalus.<\/li>\n
  2. Maksuhaldur ei saa eeldada olukorras, kus s\u00f5idup\u00e4evikut ei peeta, et kindlasti on siis tegemist erakasutusega.<\/li>\n
  3. S\u00f5idup\u00e4eviku puudumine ei t\u00f5enda iseenesest, et autoga tehakse eras\u00f5ite. Maksuhaldur peab leidma ja esitama t\u00f5endid, mis erakasutusele viitavad.<\/li>\n
  4. Kui t\u00f6\u00f6taja kasutab t\u00f6\u00f6andja s\u00f5idukit ettev\u00f5tlusega mitteseotud tegevuseks viisil, mis pole rahaliselt hinnatav soodustus ja kui see kasutamine ei too t\u00f6\u00f6andjale kaasa kulutusi, siis pole tegemist erisoodustusega TuMS \u00a7 48 m\u00f5istes.<\/li>\n<\/ol>\n

    <\/p>\n

    T\u00f6\u00f6andja s\u00f5iduauto t\u00f6\u00f6-, ameti- v\u00f5i teenistus\u00fclesannete v\u00f5i t\u00f6\u00f6andja ettev\u00f5tlusega mitteseotud tegevuseks tasuta v\u00f5i soodushinnaga kasutada andmise erisoodustuse hinna \u00fclempiir on 256 eurot kuus. Mis t\u00e4hendab, et kui eraldi arvestust s\u00f5idup\u00e4eviku alusel ei peeta, siis tuleb erakasutust maksustada v\u00e4hemalt 256 euro ulatuses.<\/p>\n

    <\/div>\n","protected":false},"excerpt":{"rendered":"

    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 […]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-6603","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nS\u00f5iduauto maksustamine erisoodustusena – Leinonen Estonia<\/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:\/\/leinonen.eu\/est\/et\/news\/soiduauto-maksustamine-erisoodustusena\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S\u00f5iduauto maksustamine erisoodustusena – Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"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. 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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. 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