{ "attribution": { "source": "legal.exploreworldai.com", "canonical": "https://legal.exploreworldai.com/api/public/v1/compliance-chain", "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/compliance-chain)", "license": "https://legal.exploreworldai.com/revision", "version": "legal-2026-09-30", "fingerprint": "ewai:eu:9abb52", "proof": "sha256:e1732867aa0acb2552c50aa563f2fb1bfe7464c3b96bfbf34b13624e14175b3c", "jurisdiction": "eu", "lang": "en" }, "brand_source": "Source: NovaCopilot", "brand": { "product": "NovaCopilot", "platform": "ExploreWorldAI", "infrastructure": "ExploreWorld Legal", "infrastructure_url": "legal.exploreworldai.com", "legal_entity": "Valkiv Ventures AB", "permanent_url": "https://legal.exploreworldai.com/novacopilot", "source": "Source: NovaCopilot", "powered_by": "Powered by NovaCopilot", "license": "https://legal.exploreworldai.com/licensvillkor", "contact": "stig@valkiv.com" }, "object_type": "compliance_chain", "schema_version": "1", "compliance_id": "compliance:se:arsredovisningslagen~aktiebolag", "jurisdiction": "se", "act": { "id": "arsredovisningslagen", "slug": "arsredovisningslagen", "title": "Årsredovisningslag (1995:1554)" }, "role": "aktiebolag", "chain": "element → obligation → decision → sanction → compliance", "elements": [ { "element_id": "element:se:aktiebolag", "label": "Aktiebolag", "label_en": "Limited company", "definition": "Privat eller publikt aktiebolag registrerat hos Bolagsverket.", "source": "1 kap. aktiebolagslag (2005:551)", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/aktiebolagslag-2005551_sfs-2005-551/" } ], "obligations": [ { "obligation_id": "obligation:se:arsredovisningslagen-art-8-kap-3-aktiebolag", "jurisdiction": "se", "act": "arsredovisningslagen", "role": "aktiebolag", "article": "8 kap. 3", "duty": "Ge in årsredovisningen och revisionsberättelsen till Bolagsverket.", "deadline_hours": null, "deadline_days": null, "deadline_note": "Senast en månad efter att resultat- och balansräkningen fastställts på årsstämman, som ska hållas inom sex månader efter räkenskapsårets utgång (7 kap. 10 § ABL). Förseningsavgift tas ut om handlingarna inte kommit in inom sju månader.", "recipient": "Bolagsverket", "triggers": [], "source": "8 kap. 3 § årsredovisningslag (1995:1554) och 7 kap. 10 § aktiebolagslag (2005:551)", "source_url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/arsredovisningslag-19951554_sfs-1995-1554/", "sanctions": [ "sanction:se:arsredovisningslagen-art-8-kap-5" ], "hash": "e444468b3c94a8c04256e79d40692d480014798b48a002a51362ed55745e7910" } ], "decisions": { "act_id": "arsredovisningslagen", "judgments": [ { "judgment_id": "se:nja-2023-61", "ref": "NJA 2023:61", "decided": "2023-11-02", "court": "HDO", "provisions": [ "17 kap. 3 § aktiebolagslagen (2005:551)", "17 kap. 6 § aktiebolagslagen (2005:551)", "17 kap. 7 § aktiebolagslagen (2005:551)", "3 kap. 9 § årsredovisningslagen (1995:1554)" ], "page": "https://legal.exploreworldai.com/juridik/praxis/nja-2023-61", "official_source": "https://rattspraxis.etjanst.domstol.se/sok/publicering/8d788012-6f07-42a9-a61c-a812c130e4a1" }, { "judgment_id": "se:hfd-2020-48", "ref": "HFD 2020 ref. 48", "decided": "2020-10-13", "court": "HFD", "provisions": [ "4 kap. 9 § årsredovisningslagen (1995:1554)", "17 kap. 2 § och 3 § inkomstskattelagen (1999:1229)" ], "page": "https://legal.exploreworldai.com/juridik/praxis/hfd-2020-48", "official_source": "https://rattspraxis.etjanst.domstol.se/sok/publicering/9d7315b4-8a75-48c5-acce-8830dd04effe" }, { "judgment_id": "se:ra-2010-106", "ref": "RÅ 2010 ref. 106", "decided": "2010-12-06", "court": "REGR", "provisions": [ "2 kap. 4 § första stycket 5 och 4 kap. 9 § årsredovisningslagen (1995:1554)", "17 kap. 3 § inkomstskattelagen (1999:1229)" ], "page": "https://legal.exploreworldai.com/juridik/praxis/ra-2010-106", "official_source": "https://rattspraxis.etjanst.domstol.se/sok/publicering/84dd10bc-6d2f-4458-bcf4-bd279d549ec2" }, { "judgment_id": "se:ra-2006-28", "ref": "RÅ 2006 ref. 28", "decided": "2006-02-08", "court": "REGR", "provisions": [ "4 kap. 9 § årsredovisningslagen (1995:1554)", "14 kap. 2 § och 17 kap. 23 § och 26 § inkomstskattelagen (1999:1229)" ], "page": "https://legal.exploreworldai.com/juridik/praxis/ra-2006-28", "official_source": "https://rattspraxis.etjanst.domstol.se/sok/publicering/bbe108b0-7de8-45d8-b9c5-5ba5869f073d" }, { "judgment_id": "se:ra-2004-71", "ref": "RÅ 2004 ref. 71", "decided": "2004-07-07", "court": "REGR", "provisions": [ "1 kap. 5 § årsredovisningslagen (1995:1554)", "17 kap. 17 § och 18 § inkomstskattelagen (1999:1229)" ], "page": "https://legal.exploreworldai.com/juridik/praxis/ra-2004-71", "official_source": "https://rattspraxis.etjanst.domstol.se/sok/publicering/9290bdf6-67e5-482c-b258-73e58bf084f5" }, { "judgment_id": "se:ra-2002-83", "ref": "RÅ 2002 ref. 83", "decided": "2002-12-23", "court": "REGR", "provisions": [ "2 kap. 4 § första stycket 3 b och 3 kap. 1 § och 9 § årsredovisningslagen (1995:1554)", "14 kap. 2 § inkomstskattelagen (1999:1229)" ], "page": "https://legal.exploreworldai.com/juridik/praxis/ra-2002-83", "official_source": "https://rattspraxis.etjanst.domstol.se/sok/publicering/8bb8e0ab-17d9-47bc-8032-ad2139781819" }, { "judgment_id": "se:ra-1998-18", "ref": "RÅ 1998 ref. 18", "decided": "1998-05-08", "court": "REGR", "provisions": [ "2 kap. 3 § och 4 §, 4 kap. 9 § och 10 § årsredovisningslagen (1995:1554)" ], "page": "https://legal.exploreworldai.com/juridik/praxis/ra-1998-18", "official_source": "https://rattspraxis.etjanst.domstol.se/sok/publicering/f715fecf-c2b9-47f5-9880-de05d8f05869" } ], "note": "Vägledande avgöranden som enligt domstolens egen lagrumsförteckning tillämpar lagen, nyast först." }, "sanctions": [ { "sanction_id": "sanction:se:arsredovisningslagen-art-8-kap-5", "jurisdiction": "se", "act": "arsredovisningslagen", "article": "8 kap. 5", "sanction_type": "late_filing_fee", "authority": "Bolagsverket", "max_amount": "Förseningsavgift för privata aktiebolag 5 000 kronor, därefter ytterligare 5 000 och 10 000 kronor vid fortsatt försening (8 kap. 5 och 6 §§)", "max_turnover_pct": null, "applies_from": null, "deadline_days": 213, "deadline_note": "Avgiften tas ut om handlingarna inte kommit in inom sju månader från räkenskapsårets utgång. 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