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Arkiv för Rättslig vägledning


AVDRAG FÖR SPONSRING

Sponsringsavtalet bifogas

 

 
Rättighetsköpare, sponsor (namn, org.nr):
 
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Rättighetsägare, sponsrad (namn, org.nr):
 
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Sponsringsavtalet

 
Kommersiellt motiv (kostnad för intäkternas förvärvande):

 
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Sponsringsavtalet omfattar

 
Kontanta medel:

 
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Varor/tjänster:

 
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Marknadsvärdet av sponsringsavtalet:

 
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Om sponsringsavtalet inte omfattar kontanter, ange hur marknadsvärdet beräknats:

 
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Direkta motprestationer

 
Motprestation                                                                                     Marknadsvärde

 
Reklam- och marknadsföringskostnader (annonser etc.)
i form av:

 
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Exponeras för antal presumtiva
kunder:

 
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Marknadspris för liknande
exponering:

 
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Som tillhandahålls av:

 
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Personalkostnader (löner, personalvård) i form av:

 
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Forsknings- och utvecklingskostnader i form av:

 
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Sambandet mellan givare och
mottagare beskrivs:

 
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Representationskostnader i form av:

 
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Värde efter avdragsbegränsning:

 
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Lokalkostnader i form av:

 
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Lokalhyran på orten för jämförbar lokal:

 
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Andra kostnader i form av:

 
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                                                            Summa: .........................................

 
Avdrag kan endast medges motsvarande värdet av den faktiska utnyttjadegraden av motprestationerna.
 

 
Indirekt omkostnad
 
Beskrivning av sambandet
mellan rättighetsköparens och
rättighetsägarens verksamheter:

 
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