Domar & beslut

Domar inom Skatteverkets verksamhetsområden som kommenteras i Rättslig vägledning.

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Inkomstskatt - Näringsverksamhet Visa ämnesområden


1993-01-01	RÅ 1993 ref. 36
2006-01-01	RÅ 2006 ref. 62
2006-01-01	RÅ 2006 ref. 63
2001-01-01	RÅ 2001 ref. 49
2001-10-29	RÅ 2001 ref. 43
2001-01-01	RÅ 2001 ref. 45
2003-01-01	RÅ 2003 ref. 89
2003-10-16	RÅ 2003 ref. 70
2006-01-01	RÅ 2006 ref. 57
2004-01-01	RÅ 2004 ref. 13
2006-01-01	RÅ 2006 ref. 58
2005-01-01	EU-dom C-231/05
2008-01-01	SRN 2009-04-22, dnr 137-08/D
1998-01-01	RÅ 1998 ref. 58
2006-01-01	RÅ 2006 ref. 51
2006-01-01	RÅ 2006 ref. 52
2007-02-15	KRNJ 2007-02-15, mål nr 2938-2943-05
2008-01-01	SRN dnr 121-08/D
2003-01-01	RÅ 2003 ref. 76
2009-01-01	SRN dnr 147-09/D
2008-01-01	RÅ 2008 ref. 5
2004-01-01	RÅ 2004 ref. 1
2008-01-01	SRN dnr 147-08/D
2009-01-01	EU-dom C‑397/09
1993-01-01	RÅ 1993 ref. 55
2006-01-01	RÅ 2006 ref. 42
1999-01-01	RÅ 1999 ref. 25
2006-01-01	RÅ 2006 ref. 44
1993-01-01	RÅ 1993 ref. 51
2001-01-01	RÅ 2001 ref. 60
2008-01-01	SRN dnr 49-08/D
2009-01-01	RÅ 2009 ref. 35
1997-02-27	KRNG 1997-02-27, mål nr 3511-94
2009-01-01	RÅ 2009 ref. 37
1999-01-01	RÅ 1999 ref. 19
2001-01-01	RÅ 2001 ref. 65
2009-01-01	RÅ 2009 ref. 36
2006-01-01	RÅ 2006 ref. 39
2006-01-01	RÅ 2006 ref. 37
1993-01-01	RÅ 1993 ref. 67
2001-01-01	RÅ 2001 ref. 50
1999-01-01	RÅ 1999 ref. 14
1993-01-01	RÅ 1993 ref. 63
1993-01-01	RÅ 1993 ref. 60
1990-01-01	NJA 1990 s. 343
2001-01-01	RÅ 2001 ref. 55
2009-01-01	RÅ 2009 ref. 47
2006-01-01	RÅ 2006 ref. 28
1990-01-01	NJA 1990 s. 65
1999-01-01	RÅ 1999 ref. 3
2004-01-01	RÅ 2004 ref. 62
1997-01-01	RÅ 1997 ref. 5
1994-01-01	RÅ 1994 ref. 2
1989-01-01	NJA 1989 s. 452
1999-01-01	RÅ 1999 ref. 1
2008-01-01	RÅ 2008 ref. 74
2007-01-01	RÅ 2007 ref. 50
2009-01-01	RÅ 2009 ref. 13
2007-01-01	RÅ 2007 ref. 51
2009-01-01	RÅ 2009 ref. 15
2009-01-01	RÅ 2009 ref. 14
2007-01-01	RÅ 2007 ref. 54
1994-01-01	RÅ 1994 ref. 26
2007-01-01	RÅ 2007 ref. 58
1995-01-01	NJA 1995 s. 654
2008-01-01	RÅ 2008 ref. 84
2007-01-01	RÅ 2007 ref. 61
1993-01-01	RÅ 1993 ref. 83
1995-01-01	RÅ 1995 ref. 33
2009-01-01	RÅ 2009 ref. 28
1994-01-01	RÅ 1994 ref. 17
2009-11-03	NJA 2009 s. 672
1994-01-01	RÅ 1994 ref. 18
1995-01-01	RÅ 1995 ref. 35
2004-01-01	RÅ 2004 ref. 4
2009-01-01	RÅ 2009 ref. 100
2002-01-01	RÅ 2002 ref. 6
2004-01-01	RÅ 2004 ref. 6
2002-01-01	RÅ 2002 ref. 80
2004-01-01	RÅ 2004 ref. 42
2002-01-01	RÅ 2002 ref. 84
2002-01-01	RÅ 2002 ref. 82
2002-12-23	RÅ 2002 ref. 83
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
2000-11-30	KRNG 2000-11-30, mål nr 8634-8636-1998
2001-01-01	RÅ 2001 ref. 17
1997-01-01	RÅ 1997 ref. 16
2006-11-13	Andelar i irländsk fond, trust
2002-01-01	RÅ 2002 ref. 77
2007-01-01	RÅ 2007 ref. 47
2002-01-01	RÅ 2002 ref. 76
2007-01-01	RÅ 2007 ref. 3
2007-01-01	RÅ 2007 ref. 5
2005-01-01	RÅ 2005 ref. 49
2005-01-01	RÅ 2005 ref. 48
2000-01-01	RÅ 2000 ref. 23
2008-01-01	RÅ 2008 ref. 30
2005-06-10	KRNG 2005-06-10, mål nr 7554-03
2009-01-01	SRN dnr 30-09/D
2000-01-01	RÅ 2000 ref. 29
1999-01-01	RÅ 1999 ref. 74
2002-01-01	RÅ 2002 ref. 52
2005-01-01	RÅ 2005 ref. 37
1994-01-01	RÅ 1994 ref. 52
2000-01-01	RÅ 2000 ref. 14
2000-01-01	RÅ 2000 ref. 18
1996-01-01	RÅ 1996 ref. 93
1997-01-01	RÅ 1997 ref. 31
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
2005-01-01	RÅ 2005 ref. 3
2005-01-01	RÅ 2005 ref. 68
2002-01-01	RÅ 2002 ref. 115
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
1995-01-01	NJA 1995 s. 742
2004-12-08	RÅ 2004 ref. 141
2007-12-12	RÅ 2007 ref. 70
2008-01-01	RÅ 2008 ref. 52
2004-01-01	RÅ 2004 ref. 137
1994-01-01	RÅ 1994 ref. 44
1997-01-01	RÅ 1997 ref. 64
2002-06-10	RÅ 2002 ref. 42
2003-01-01	RÅ 2003 ref. 23
1997-01-01	RÅ 1997 ref. 63
2001-10-11	SRN dnr 3-01/D
1997-01-01	RÅ 1997 ref. 60
2004-01-01	RÅ 2004 ref. 83
2004-09-07	RÅ 2004 ref. 81
1996-01-01	RÅ 1996 ref. 87
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. 107
2004-01-01	RÅ 2004 ref. 77
2004-01-01	RÅ 2004 ref. 133
2004-01-01	RÅ 2004 ref. 131
2007-01-01	SRN dnr 70-07/D
2004-01-01	RÅ 2004 ref. 129
2008-01-01	RÅ 2008 ref. 65
1995-01-01	RÅ 1995 ref. 11
2005-06-10	KRNG 2005-06-10, mål nr 8311-03
2003-01-01	RÅ 2003 ref. 16
2007-01-01	RÅ 2007 ref. 87
2003-01-01	RÅ 2003 ref. 17
2004-01-01	RÅ 2004 ref. 127
2003-01-01	EU-dom C-446/03
2001-01-01	RÅ 2001 ref. 2
1997-01-01	RÅ 1997 ref. 52
2003-01-01	RÅ 2003 ref. 13
2008-01-01	RÅ 2008 ref. 67
1995-01-01	RÅ 1995 ref. 13
2004-01-01	RÅ 2004 ref. 71
2005-01-01	RÅ 2005 ref. 8
2008-01-01	RÅ 2008 ref. 66
2001-01-24	RÅ 2001 ref. 8
2008-01-01	RÅ 2008 ref. 69
2001-01-01	RÅ 2001 ref. 7
2009-01-01	RÅ 2009 ref. 5
1998-01-01	RÅ 1998 ref. 5
1998-01-01	RÅ 1998 ref. 6
2007-12-21	KRNS 2007-12-21, mål nr 7739-05
2009-01-01	SRN dnr 2-09/D
1998-01-01	RÅ 1998 ref. 28
1999-01-01	RÅ 1999 ref. 44
2000-01-01	RÅ 2000 ref. 64
1998-01-01	RÅ 1998 ref. 18
1996-01-01	RÅ 1996 ref. 69
1998-01-01	RÅ 1998 ref. 19
2004-01-01	RÅ 2004 ref. 115
2004-01-01	RÅ 2004 ref. 114
2003-01-01	RÅ 2003 ref. 49
2004-01-01	RÅ 2004 ref. 116
2003-01-01	RÅ 2003 ref. 47
2009-01-01	RÅ 2009 ref. 91
2003-01-01	RÅ 2003 ref. 46
2002-01-01	RÅ 2002 ref. 24
1998-01-01	RÅ 1998 ref. 13
1998-01-01	RÅ 1998 ref. 10
2003-06-05	SRN dnr 148-02/D
1997-03-24	KRNS 1997-03-24, mål nr 5974-95
1994-01-01	RÅ 1994 ref. 90
1999-01-01	RÅ 1999 ref. 32
2000-01-01	RÅ 2000 ref. 53
2000-01-01	RÅ 2000 ref. 56
2002-01-01	RÅ 2002 ref. 19
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
1999-01-01	RÅ 1999 ref. 29
2001-01-01	RÅ 2001 ref. 79
1998-01-01	RÅ 1998 ref. 9
2000-01-01	RÅ 2000 ref. 4
2003-01-01	RÅ 2003 ref. 61
2008-01-01	RÅ 2008 ref. 8
2003-01-01	RÅ 2003 ref. 60
1989-01-01	NJA 1989 s. 92
1993-01-01	RÅ 1993 ref. 16
2005-01-01	EU-dom C-101/05
2008-01-01	SRN dnr 44-08/d
2000-01-01	RÅ 2000 ref. 41
2006-01-01	RÅ 2006 ref. 83
2005-01-01	RÅ 2005 ref. 26
1993-01-01	RÅ 1993 ref. 100
1994-01-01	RÅ 1994 ref. 85
1996-01-01	RÅ 1996 ref. 48
2006-01-01	RÅ 2006 ref. 80
2009-01-01	RÅ 2009 ref. 78
2003-01-01	RÅ 2003 ref. 68
2008-01-01	RÅ 2008 ref. 14
2003-01-01	RÅ 2003 ref. 50
1999-01-01	RÅ 1999 ref. 50
2006-01-01	RÅ 2006 ref. 79
1993-01-01	RÅ 1993 ref. 29
2006-01-01	RÅ 2006 ref. 71
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
1998-06-09	KRNG 1998-06-09, mål nr 3763-95
2003-01-01	RÅ 2003 ref. 57
2009-01-01	RÅ 2009 ref. 81
2003-01-01	RÅ 2003 ref. 54
1996-01-01	RÅ 1996 ref. 33
2008-01-01	RÅ 2008 ref. 25
2003-01-01	RÅ 2003 ref. 53
2003-01-01	RÅ 2003 ref. 6
2009-11-13	RÅ 2009 ref. 85

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