Domar & beslut

Domar inom Skatteverkets verksamhetsområden som kommenteras i Rättslig vägledning.

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2006-01-01	RÅ 2006 ref. 69
2006-01-01	RÅ 2006 ref. 67
2006-01-01	RÅ 2006 ref. 62
2006-01-01	RÅ 2006 ref. 63
1995-01-01	RÅ 1995 ref. 84
2003-01-01	RÅ 2003 ref. 89
2009-01-01	RÅ 2009 ref. 53
2003-01-01	RÅ 2003 ref. 73
2003-10-16	RÅ 2003 ref. 70
2006-01-01	RÅ 2006 ref. 57
2006-01-01	RÅ 2006 ref. 58
2007-05-22	HFD 2007 ref. 25
2005-01-01	EU-dom C-231/05
1998-01-01	RÅ 1998 ref. 58
2006-01-01	RÅ 2006 ref. 51
2006-01-01	RÅ 2006 ref. 52
2009-01-01	RÅ 2009 ref. 68
1995-01-01	RÅ 1995 ref. 71
2003-01-01	RÅ 2003 ref. 76
2009-01-01	SRN dnr 147-09/D
2003-01-01	RÅ 2003 ref. 75
2008-01-01	SRN dnr 147-08/D
2006-01-01	RÅ 2006 ref. 42
2006-01-01	RÅ 2006 ref. 44
2006-01-01	RÅ 2006 ref. 45
1998-01-01	RÅ 1998 ref. 49
2009-01-01	RÅ 2009 ref. 33
2009-01-01	RÅ 2009 ref. 35
2009-01-01	RÅ 2009 ref. 34
2009-01-01	RÅ 2009 ref. 37
2009-01-01	RÅ 2009 ref. 36
2008-01-01	SRN 2008-05-22, dnr 26-08/D
2009-01-01	RÅ 2009 ref. 31
2006-01-01	RÅ 2006 ref. 39
2003-01-01	RÅ 2003 ref. 92
2006-01-01	RÅ 2006 ref. 37
2006-01-01	RÅ 2006 ref. 38
1995-01-01	RÅ 1995 ref. 91
1998-01-01	RÅ 1998 ref. 39
1990-01-01	NJA 1990 s. 343
2009-01-01	RÅ 2009 ref. 47
1995-01-01	RÅ 1995 ref. 95
2009-01-01	RÅ 2009 ref. 41
1997-01-01	RÅ 1997 ref. 1
2006-01-01	RÅ 2006 ref. 28
2006-01-01	RÅ 2006 ref. 29
1990-01-01	NJA 1990 s. 65
1997-01-01	RÅ 1997 ref. 5
1994-01-01	RÅ 1994 ref. 2
1994-01-01	RÅ 1994 ref. 1
1989-01-01	NJA 1989 s. 452
1994-01-01	RÅ 1994 ref. 4
2009-01-01	RÅ 2009 ref. 13
1994-01-01	RÅ 1994 ref. 21
2009-01-01	RÅ 2009 ref. 15
2009-01-01	RÅ 2009 ref. 14
2009-01-01	RÅ 2009 ref. 16
1994-01-01	RÅ 1994 ref. 26
2006-01-01	RÅ 2006 ref. 14
2006-01-01	RÅ 2006 ref. 16
1995-01-01	NJA 1995 s. 654
1995-01-01	RÅ 1995 ref. 32
1995-01-01	RÅ 1995 ref. 33
2009-01-01	RÅ 2009 ref. 28
2009-12-10	SRN dnr 47-09/D
1994-01-01	RÅ 1994 ref. 17
2002-03-26	RÅ 2002 ref. 2
2009-11-03	NJA 2009 s. 672
1994-01-01	RÅ 1994 ref. 18
1995-01-01	RÅ 1995 ref. 35
2002-01-01	RÅ 2002 ref. 6
1998-01-01	EU-dom C 200/98
2009-09-21	HFD 2012-09-21, mål nr 910-12
2002-01-01	EU-dom C-422/02
2000-11-30	KRNG 2000-11-30, mål nr 8634-8636-1998
1997-01-01	RÅ 1997 ref. 16
2006-11-13	Andelar i irländsk fond, trust
2009-10-20	RÅ 2009 not. 154
2008-01-01	RÅ 2008 ref. 30
2005-06-10	KRNG 2005-06-10, mål nr 7554-03
2008-01-01	RÅ 2008 ref. 31
2009-01-01	SRN dnr 30-09/D
1999-01-01	RÅ 1999 ref. 74
1999-01-01	RÅ 1999 ref. 70
2002-01-01	RÅ 2002 ref. 52
1994-01-01	RÅ 1994 ref. 52
1994-01-01	RÅ 1994 ref. 56
2002-01-01	RÅ 2002 ref. 53
2002-01-01	RÅ 2002 ref. 59
2004-01-01	RÅ 2004 ref. 94
2004-01-01	RÅ 2004 ref. 93
2008-01-01	RÅ 2008 ref. 44
2008-01-01	RÅ 2008 ref. 46
2002-01-01	RÅ 2002 ref. 115
2004-01-01	RÅ 2004 ref. 85
2004-01-01	RÅ 2004 ref. 84
1995-01-01	NJA 1995 s. 742
1999-06-23	SRN dnr 14-99/D
2008-01-01	RÅ 2008 ref. 52
2008-01-01	RÅ 2008 ref. 54
1994-01-01	RÅ 1994 ref. 44
1994-01-01	RÅ 1994 ref. 49
2002-06-10	RÅ 2002 ref. 42
2003-01-01	RÅ 2003 ref. 23
2009-08-26	KRNJ 2009-08-26, mål nr 2890-08
2004-01-01	RÅ 2004 ref. 83
2008-01-01	RÅ 2008 ref. 56
2004-09-07	RÅ 2004 ref. 81
2008-01-01	RÅ 2008 ref. 58
2003-01-01	RÅ 2003 ref. 20
2004-01-01	RÅ 2004 ref. 80
2008-01-01	RÅ 2008 ref. 57
2004-06-07	RÅ 2004 ref. 76
2002-01-01	RÅ 2002 ref. 101
2002-01-01	RÅ 2002 ref. 102
2002-01-01	RÅ 2002 ref. 107
2002-01-01	RÅ 2002 ref. 105
2002-01-01	RÅ 2002 ref. 106
2004-01-01	RÅ 2004 ref. 77
2002-01-01	RÅ 2002 ref. 109
2008-01-01	RÅ 2008 ref. 65
2005-06-10	KRNG 2005-06-10, mål nr 8311-03
2003-01-01	RÅ 2003 ref. 16
2003-01-01	RÅ 2003 ref. 17
2008-01-01	RÅ 2008 ref. 60
1994-01-01	RÅ 1994 ref. 38
2003-01-01	RÅ 2003 ref. 12
2003-01-01	RÅ 2003 ref. 13
2008-01-01	RÅ 2008 ref. 67
2003-01-01	RÅ 2003 ref. 11
2004-01-01	RÅ 2004 ref. 71
2008-01-01	RÅ 2008 ref. 66
2002-01-01	RÅ 2002 ref. 35
2008-01-01	RÅ 2008 ref. 69
2009-01-01	RÅ 2009 ref. 5
2007-12-21	KRNS 2007-12-21, mål nr 7739-05
1998-01-01	RÅ 1998 ref. 28
1999-01-01	RÅ 1999 ref. 44
1998-01-01	RÅ 1998 ref. 25
1998-01-01	RÅ 1998 ref. 18
1998-01-01	RÅ 1998 ref. 19
2003-01-01	RÅ 2003 ref. 49
2003-01-01	RÅ 2003 ref. 47
2009-01-01	RÅ 2009 ref. 91
2003-01-01	RÅ 2003 ref. 48
2002-03-12	RÅ 2002 ref. 21
2003-01-01	RÅ 2003 ref. 46
2003-01-01	RÅ 2003 ref. 43
2002-01-01	RÅ 2002 ref. 27
2002-01-01	RÅ 2002 ref. 24
1998-01-01	RÅ 1998 ref. 13
1998-01-01	RÅ 1998 ref. 10
1999-01-01	RÅ 1999 ref. 35
1994-01-01	RÅ 1994 ref. 90
1999-01-01	RÅ 1999 ref. 32
2002-01-01	RÅ 2002 ref. 19
1999-01-01	RÅ 1999 ref. 29
1999-01-01	RÅ 1999 ref. 28
2003-01-01	RÅ 2003 ref. 34
2002-01-01	RÅ 2002 ref. 10
2002-01-01	RÅ 2002 ref. 15
2003-01-01	RÅ 2003 ref. 61
2003-01-01	RÅ 2003 ref. 1
2008-01-01	RÅ 2008 ref. 8
2003-01-01	RÅ 2003 ref. 60
1993-01-01	RÅ 1993 ref. 16
1999-01-01	RÅ 1999 ref. 69
2009-01-01	RÅ 2009 ref. 77
1994-01-01	RÅ 1994 ref. 85
2009-01-01	RÅ 2009 ref. 79
2009-01-01	RÅ 2009 ref. 78
2008-01-01	RÅ 2008 ref. 16
2003-01-01	RÅ 2003 ref. 68
2008-01-01	RÅ 2008 ref. 11
2008-01-01	RÅ 2008 ref. 14
2003-01-01	RÅ 2003 ref. 50
1999-01-01	RÅ 1999 ref. 50
1993-01-01	RÅ 1993 ref. 29
2006-02-03	SRN dnr 134-05/D
1999-01-01	RÅ 1999 ref. 58
2008-01-01	RÅ 2008 ref. 20
1998-06-09	KRNG 1998-06-09, mål nr 3763-95
2003-01-01	RÅ 2003 ref. 58
2003-01-01	RÅ 2003 ref. 57
2009-01-01	RÅ 2009 ref. 81
2003-01-01	RÅ 2003 ref. 54
2009-01-01	RÅ 2009 ref. 84
2008-01-01	RÅ 2008 ref. 22
2003-01-01	RÅ 2003 ref. 52
2008-01-01	RÅ 2008 ref. 25
2009-01-01	RÅ 2009 ref. 86
2003-01-01	RÅ 2003 ref. 53
2003-01-01	RÅ 2003 ref. 6
2008-01-01	RÅ 2008 ref. 24
2009-11-13	RÅ 2009 ref. 85
2004-01-01	RÅ 2004 ref. 20
2004-01-01	RÅ 2004 ref. 29
1993-01-01	RÅ 1993 ref. 34
2004-01-01	RÅ 2004 ref. 27
1993-01-01	RÅ 1993 ref. 36
2001-01-01	RÅ 2001 ref. 49
2001-07-12	RÅ 2001 ref. 44
2001-10-29	RÅ 2001 ref. 43
2001-01-01	RÅ 2001 ref. 46
2001-01-01	RÅ 2001 ref. 45
2007-01-01	RÅ 2007 ref. 11
2007-01-01	RÅ 2007 ref. 15
2004-01-01	RÅ 2004 ref. 13
2008-01-01	SRN 2009-04-22, dnr 137-08/D
1993-01-01	RÅ 1993 ref. 43
2001-01-01	RÅ 2001 ref. 37
2007-02-15	KRNJ 2007-02-15, mål nr 2938-2943-05
2001-01-01	RÅ 2001 ref. 38
2008-01-01	SRN dnr 121-08/D
2005-12-20	Väsentlig anknytning
2008-01-01	RÅ 2008 ref. 3
2007-05-22	RÅ 2007 ref. 25
2008-01-01	RÅ 2008 ref. 5
2004-01-01	RÅ 2004 ref. 1
2004-01-01	RÅ 2004 ref. 3
2004-01-01	RÅ 2004 ref. 2
2009-01-01	EU-dom C‑397/09
1993-01-01	RÅ 1993 ref. 55
1993-01-01	RÅ 1993 ref. 56
1999-01-01	RÅ 1999 ref. 25
1993-01-01	RÅ 1993 ref. 58
2008-01-01	SRN dnr 116-08/D
1993-01-01	RÅ 1993 ref. 51
2001-01-01	RÅ 2001 ref. 60
2008-01-01	SRN dnr 49-08/D
2001-01-01	EU-dom C-215/01
1997-02-27	KRNG 1997-02-27, mål nr 3511-94
2001-01-01	RÅ 2001 ref. 66
1999-01-01	RÅ 1999 ref. 19
2001-01-01	RÅ 2001 ref. 65
1993-01-01	RÅ 1993 ref. 66
1993-01-01	RÅ 1993 ref. 67
2001-01-01	RÅ 2001 ref. 50
1999-01-01	RÅ 1999 ref. 14
1999-01-01	RÅ 1999 ref. 13
1993-01-01	RÅ 1993 ref. 63
1993-01-01	RÅ 1993 ref. 60
2001-01-01	RÅ 2001 ref. 55
2001-01-01	RÅ 2001 ref. 57
1999-01-01	RÅ 1999 ref. 3
2004-01-01	RÅ 2004 ref. 62
2004-01-01	RÅ 2004 ref. 67
2004-01-01	RÅ 2004 ref. 66
1999-01-01	RÅ 1999 ref. 1
2008-01-01	RÅ 2008 ref. 74
2007-01-01	RÅ 2007 ref. 50
2007-01-01	RÅ 2007 ref. 51
2007-01-01	RÅ 2007 ref. 52
2007-01-01	RÅ 2007 ref. 54
2007-01-01	RÅ 2007 ref. 58
2004-01-01	RÅ 2004 ref. 61
2002-01-01	RÅ 2002 ref. 92
2005-01-01	RÅ 2005 ref. 76
2008-01-01	RÅ 2008 ref. 84
2007-01-01	RÅ 2007 ref. 61
2008-01-01	RÅ 2008 ref. 87
1993-01-01	RÅ 1993 ref. 83
2002-01-01	RÅ 2002 ref. 99
2004-01-01	RÅ 2004 ref. 4
2009-01-01	RÅ 2009 ref. 100
2004-01-01	RÅ 2004 ref. 6
2002-01-01	RÅ 2002 ref. 80
2004-01-01	RÅ 2004 ref. 43
2004-01-01	RÅ 2004 ref. 42
2002-01-01	RÅ 2002 ref. 84
2008-09-29	KRNG 2008-09-29, mål nr 402-06
2002-01-01	RÅ 2002 ref. 82
2002-12-23	RÅ 2002 ref. 83
1993-01-01	RÅ 1993 ref. 99
1993-01-01	RÅ 1993 ref. 91
2001-01-01	RÅ 2001 ref. 25
2001-01-01	RÅ 2001 ref. 28
2001-01-01	RÅ 2001 ref. 22
2007-05-28	RÅ 2007 ref. 32
2002-01-01	RÅ 2002 ref. 89
2004-01-01	RÅ 2004 ref. 30
2002-01-01	RÅ 2002 ref. 73
2004-01-01	RÅ 2004 ref. 35
2004-01-01	RÅ 2004 ref. 33
2001-01-01	RÅ 2001 ref. 17
2001-01-01	RÅ 2001 ref. 10
2001-01-01	RÅ 2001 ref. 12
2002-01-01	RÅ 2002 ref. 77
2002-01-01	RÅ 2002 ref. 78
2007-01-01	RÅ 2007 ref. 47
2002-01-01	RÅ 2002 ref. 76
2007-01-01	RÅ 2007 ref. 49
2007-01-01	RÅ 2007 ref. 3
2004-01-01	EU-dom C-196/04
2007-01-01	RÅ 2007 ref. 5
2006-10-25	Tidpunkt ränteavdrag
2005-01-01	RÅ 2005 ref. 49
2005-01-01	RÅ 2005 ref. 48
2000-01-01	RÅ 2000 ref. 23
1997-01-01	RÅ 1997 ref. 48
1997-01-01	RÅ 1997 ref. 44
2000-01-01	RÅ 2000 ref. 29
2000-03-30	RÅ 2000 ref. 28
1997-01-01	RÅ 1997 ref. 43
2005-01-01	RÅ 2005 ref. 35
2005-11-01	SRN 2005-11-01 Avdragstidpunkt för ränta
2005-01-01	RÅ 2005 ref. 32
2005-01-01	RÅ 2005 ref. 37
2000-01-01	RÅ 2000 ref. 14
1997-01-01	RÅ 1997 ref. 35
1997-01-01	RÅ 1997 ref. 36
2000-01-01	RÅ 2000 ref. 18
2000-01-01	RÅ 2000 ref. 17
1996-01-01	RÅ 1996 ref. 93
1997-01-01	RÅ 1997 ref. 31
2005-01-01	RÅ 2005 ref. 3
2005-01-01	RÅ 2005 ref. 68
2005-01-01	RÅ 2005 ref. 4
2005-01-01	RÅ 2005 ref. 67
2004-01-01	RÅ 2004 ref. 143
2004-01-01	RÅ 2004 ref. 140
2004-01-01	RÅ 2004 ref. 142
2004-12-08	RÅ 2004 ref. 141
2005-01-01	RÅ 2005 ref. 69
2007-12-12	RÅ 2007 ref. 70
2007-01-01	RÅ 2007 ref. 72
2007-01-01	RÅ 2007 ref. 73
2004-01-01	RÅ 2004 ref. 137
2007-01-01	RÅ 2007 ref. 76
1997-01-01	RÅ 1997 ref. 67
1997-01-01	RÅ 1997 ref. 64
1996-01-01	RÅ 1996 ref. 84
1997-01-01	RÅ 1997 ref. 63
2001-10-11	SRN dnr 3-01/D
1997-01-01	RÅ 1997 ref. 60
1996-01-01	RÅ 1996 ref. 87
2005-01-01	RÅ 2005 ref. 56
2004-01-01	RÅ 2004 ref. 133
2004-06-28	RÅ 2004 ref. 134
2004-01-01	RÅ 2004 ref. 131
2007-01-01	SRN dnr 70-07/D
2007-01-01	RÅ 2007 ref. 81
1996-01-01	RÅ 1996 ref. 78
2004-01-01	RÅ 2004 ref. 129
1995-01-01	RÅ 1995 ref. 11
2007-01-01	RÅ 2007 ref. 84
2004-01-01	RÅ 2004 ref. 126
2007-01-01	RÅ 2007 ref. 85
2009-08-31	KRNS 2009-08-31, mål nr 568-08
2007-01-01	RÅ 2007 ref. 87
2004-01-01	RÅ 2004 ref. 127
2003-01-01	EU-dom C-446/03
2001-01-01	RÅ 2001 ref. 2
2001-01-01	RÅ 2001 ref. 1
1995-05-12	RÅ 1995 ref. 19
1997-01-01	RÅ 1997 ref. 52
1996-01-01	RÅ 1996 ref. 75
1995-01-01	RÅ 1995 ref. 13
2001-01-01	RÅ 2001 ref. 5
2005-01-01	RÅ 2005 ref. 8
2001-01-24	RÅ 2001 ref. 8
2001-01-01	RÅ 2001 ref. 7
1998-01-01	RÅ 1998 ref. 5
1998-01-01	RÅ 1998 ref. 6
2004-01-01	RÅ 2004 ref. 124
2009-01-01	SRN dnr 2-09/D
2000-01-01	RÅ 2000 ref. 64
1996-01-01	RÅ 1996 ref. 69
2004-01-01	RÅ 2004 ref. 115
2004-01-01	RÅ 2004 ref. 114
2004-01-01	RÅ 2004 ref. 116
1997-01-01	RÅ 1997 ref. 81
2001-12-18	RÅ 2001 ref. 73
2003-06-05	SRN dnr 148-02/D
2001-01-01	EU-dom C-131/01
1997-03-24	KRNS 1997-03-24, mål nr 5974-95
2001-01-01	RÅ 2001 ref. 74
2000-01-01	RÅ 2000 ref. 54
2000-01-01	RÅ 2000 ref. 53
2000-01-01	RÅ 2000 ref. 56
2007-01-01	SRN dnr 5-07/D
2008-01-01	SRN 2008-12-15, dnr 54-08/D
1993-01-01	RÅ 1993 ref. 104
2001-01-01	RÅ 2001 ref. 79
1998-01-01	RÅ 1998 ref. 9
2000-01-01	RÅ 2000 ref. 3
1997-12-12	RÅ 1997 ref. 71
2000-01-01	RÅ 2000 ref. 4
2005-01-01	RÅ 2005 ref. 21
1989-01-01	NJA 1989 s. 92
2005-01-01	EU-dom C-101/05
2004-01-01	RÅ 2004 ref. 101
2008-01-01	SRN dnr 44-08/d
2000-01-01	RÅ 2000 ref. 41
2006-01-01	RÅ 2006 ref. 83
2000-01-01	RÅ 2000 ref. 43
2005-01-01	RÅ 2005 ref. 26
1993-01-01	RÅ 1993 ref. 100
2005-01-01	RÅ 2005 ref. 25
2000-01-01	RÅ 2000 ref. 45
2000-01-01	RÅ 2000 ref. 44
1996-01-01	RÅ 1996 ref. 48
2006-01-01	RÅ 2006 ref. 80
2007-11-13	SRN dnr 87-07/D
2006-01-01	RÅ 2006 ref. 79
2006-01-01	RÅ 2006 ref. 71
2005-01-01	RÅ 2005 ref. 15
2000-01-01	RÅ 2000 ref. 31
2005-01-01	RÅ 2005 ref. 14
2006-01-01	RÅ 2006 ref. 74
2000-01-01	RÅ 2000 ref. 36
1996-01-01	RÅ 1996 ref. 38
1996-01-01	RÅ 1996 ref. 33

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