{"id":"judgment:se:ra-2003-10","ref":"RÅ 2003 ref. 10","court":"Regeringsrätten","court_code":"REGR","decided":"2003-02-12","ecli":null,"case_numbers":["2977-02"],"title":"Frågor om beskattningskonsekvenser vid överföring av periodiseringsfonder i samband med apportemission av enskild näringsverksamhet. Förhandsbesked angående inkomstskatt.","provisions":["30 kap. 7 § och 11 § samt 48 kap. 12 § inkomstskattelagen (1999:1229)"],"act_ids":["inkomstskattelagen"],"document_kind":"referat","lang":"sv","word_count":1965,"sha256":"dfc7810f22d59e612d7ec57a9e8c43fde38507175593f1c5e8c411b305802fdd","hash_rule":"sha256 över fältet text (utf-8), ordagrant som lagrat","fetched_at":"2026-10-23T06:17:53.731+00:00","sections":[{"title":"","paragraphs":["para_1","para_2","para_3","para_4","para_5","para_6"]},{"title":"Föredraget 2003-01-22, föredragande Heinefors, målnummer 2977-2002","paragraphs":[]}],"paragraphs":[{"text":"I en ansökan hos Skatterättsnämnden om förhandsbesked anförde X och Y bl.a. följande. Vi överväger att överföra den av oss makar gemensamt bedrivna enskilda näringsverksamheten tillsammans med periodiseringsfonder till ett aktiebolag genom apportemission. Utformningen av tillämpliga regler, särskilt …","paragraph_id":"para_1","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-10?para=para_1","anchor":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-10#para_1"},{"text":"Skatterättsnämnden (2002-04-18, André, ordförande, Wingren, Björkman, Hallberg Eriksson, Silfverberg, Tollerz, Virin) yttrade: Förhandsbesked - Överföringen av periodiseringsfonderna i samband med en apportemission av sökandenas enskilda näringsverksamhet medför inte att sökandena skall återföra avd …","paragraph_id":"para_2","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-10?para=para_2","anchor":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-10#para_2"},{"text":"Riksskatteverket överklagade Skatterättsnämndens förhandsbesked och yrkade i första hand att av det sammanlagda fondbeloppet 450 800 kr skulle återföras till beskattning hos X och Y och i andra hand att anskaffningsutgiften för aktierna skulle bli negativ med samma belopp.","paragraph_id":"para_3","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-10?para=para_3","anchor":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-10#para_3"},{"text":"X och Y hemställde att Regeringsrätten skulle fastställa förhandsbeskedet.","paragraph_id":"para_4","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-10?para=para_4","anchor":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-10#para_4"},{"text":"Regeringsrätten (2003-02-12, Lavin, Wennerström, Ersson, Dexe, Nord) yttrade: Skälen för Regeringsrättens avgörande. Regeringsrätten gör samma bedömning som Skatterättsnämnden.","paragraph_id":"para_5","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-10?para=para_5","anchor":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-10#para_5"},{"text":"Regeringsrättens avgörande. Regeringsrätten fastställer Skatterättsnämndens förhandsbesked.","paragraph_id":"para_6","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-10?para=para_6","anchor":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-10#para_6"},{"text":"Föredraget 2003-01-22, föredragande Heinefors, målnummer 2977-2002","paragraph_id":"para_7","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-10?para=para_7","anchor":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-10#para_7"}],"text":"I en ansökan hos Skatterättsnämnden om förhandsbesked anförde X och Y bl.a. följande. Vi överväger att överföra den av oss makar gemensamt bedrivna enskilda näringsverksamheten tillsammans med periodiseringsfonder till ett aktiebolag genom apportemission. Utformningen av tillämpliga regler, särskilt …","cites":[],"related":[{"id":"hfd-mal-7493-25","ref":"HFD mål nr 7493-25","decided":"2026-08-25","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-mal-7493-25"},{"id":"hfd-mal-758-26","ref":"HFD mål nr 758-26","decided":"2026-06-23","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-mal-758-26"},{"id":"hfd-mal-6555-25","ref":"HFD mål nr 6555-25","decided":"2026-06-12","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-mal-6555-25"},{"id":"hfd-2026-31","ref":"HFD 2026 ref. 31","decided":"2026-06-10","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2026-31"},{"id":"hfd-2026-26","ref":"HFD 2026 ref. 26","decided":"2026-05-19","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2026-26"},{"id":"hfd-2026-24","ref":"HFD 2026 ref. 24","decided":"2026-05-18","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2026-24"}],"cite_as":"RÅ 2003 ref. 10, Regeringsrätten, 2003-02-12. Källa: Sveriges Domstolar, https://rattspraxis.etjanst.domstol.se/sok/publicering/f1f8e7ed-8abe-425f-a83f-077b60b81018. 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