{"id":1956,"date":"2024-01-16T19:45:51","date_gmt":"2024-01-16T18:45:51","guid":{"rendered":"https:\/\/blogg.atl.nu\/utbobloggen\/?p=1956"},"modified":"2024-01-16T19:45:51","modified_gmt":"2024-01-16T18:45:51","slug":"rutger-macklean-hade-nog-gillat-det-har","status":"publish","type":"post","link":"https:\/\/blogg.atl.nu\/utbobloggen\/2024\/01\/16\/rutger-macklean-hade-nog-gillat-det-har\/","title":{"rendered":"Rutger Macklean hade nog gillat det h\u00e4r!"},"content":{"rendered":"

Den ena av mina tv\u00e5 fastigheter kan inte direkt k\u00e4nnetecknas av att best\u00e5 av sammanh\u00e4ngande skogsskiften.<\/p>\n

De \u00e4r utspridda, om \u00e4n betydligt mer sammanh\u00e4ngande i dag \u00e4n vad de var f\u00f6rr i tiden n\u00e4r jag tittar p\u00e5 gamla lantm\u00e4terikartor. D\u00e5 fanns d\u00e4r skiften som var 1,5 – 2 km l\u00e5nga och 50-75 meter breda.<\/p>\n

Skiftesreformen n\u00e5dde nog aldrig fram hit.<\/p>\n

Nu ser det b\u00e4ttre ut, men \u00e4nd\u00e5.<\/p>\n

T\u00e4nker p\u00e5 det \u2013 och p\u00e5 Rutger Macklean \u2013 n\u00e4r jag l\u00e4ser i ATL (9\/1)<\/em><\/span><\/a> om att H\u00f6gsta f\u00f6rvaltningsdomstolen satt Skatteverket p\u00e5 plats n\u00e4r man pr\u00f6vat gr\u00e4nserna f\u00f6r vad som ska anses vara ett rationaliseringsf\u00f6rv\u00e4rv (med hj\u00e4lp av tv\u00e5 ordb\u00f6cker).<\/p>\n

Grejen \u2013 och tanken – med att underl\u00e4tta rationaliseringsf\u00f6rv\u00e4rv \u00e4r att de f\u00f6r en befintlig skogs\u00e4gare ger b\u00e4ttre m\u00f6jligheter att finansiera ett n\u00e4rliggande skogsk\u00f6p och g\u00f6ra skatteavdrag genom en avverkning. En god rationaliseringstanke med andra ord.<\/p>\n

H\u00e4r satte sig dock Skatteverket och underinstanserna p\u00e5 tv\u00e4ren om vad som skulle anses vara ett \u201drationaliseringsf\u00f6rv\u00e4rv\u201d, vilket i praktiken skulle ha uteslutit merparten av skogsk\u00f6p.<\/p>\n

Men det har nu H\u00f6gsta f\u00f6rvaltningsdomstolen \u00e4ndrat p\u00e5.<\/p>\n

Rutger Macklean levde f\u00f6r s\u00e5d\u00e4r 250 \u00e5r sedan, p\u00e5 Svaneholms gods i Sk\u00e5ne, men var den som i m\u00e5ngt och mycket s\u00e5g till \u2013 som en f\u00f6rebild \u2013 att skiftesreformerna i \u00e5tminstone s\u00f6dra och delar av Mellansverige genomf\u00f6rdes. Som jag f\u00f6rst\u00e5tt det. De alltmer uppsplittrade bymarkerna, genom st\u00e4ndigt nya hemmansklyvningar, samlades i rationella brukningsenheter.<\/p>\n

Till min fastighet i N\u00e4rkesskogarna n\u00e5dde v\u00e4l budskapet inte riktigt fram. \u00c4ven om det med tiden har v\u00e4l b\u00e4ttrat p\u00e5 sig \u00e4nd\u00e5.<\/p>\n

Men jag tror att Rutger Macklean skulle ha gillat avg\u00f6randet i H\u00f6gsta F\u00f6rvaltningsdomstolen \u2013 s\u00e5d\u00e4r 250 \u00e5r senare.<\/p>\n","protected":false},"excerpt":{"rendered":"

Den ena av mina tv\u00e5 fastigheter kan inte direkt k\u00e4nnetecknas av att best\u00e5 av sammanh\u00e4ngande skogsskiften. De \u00e4r utspridda, om \u00e4n betydligt mer sammanh\u00e4ngande i dag \u00e4n vad de var f\u00f6rr i tiden n\u00e4r jag tittar p\u00e5 gamla lantm\u00e4terikartor. D\u00e5 fanns d\u00e4r skiften som var 1,5 – 2 km l\u00e5nga och 50-75 meter breda. Skiftesreformen…<\/p>\n","protected":false},"author":359,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"\nRutger Macklean hade nog gillat det h\u00e4r! - Utbobloggen<\/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:\/\/blogg.atl.nu\/utbobloggen\/2024\/01\/16\/rutger-macklean-hade-nog-gillat-det-har\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rutger Macklean hade nog gillat det h\u00e4r! - Utbobloggen\" \/>\n<meta property=\"og:description\" content=\"Den ena av mina tv\u00e5 fastigheter kan inte direkt k\u00e4nnetecknas av att best\u00e5 av sammanh\u00e4ngande skogsskiften. 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