{"id":"judgment:se:ra-2003-23","ref":"RÅ 2003 ref. 23","court":"Regeringsrätten","court_code":"REGR","decided":"2003-05-16","ecli":null,"case_numbers":["5846-02"],"title":"Fastigheter som i arvlåtarens hand skattemässigt varit att anse som lagertillgångar i byggnadsrörelse behåller denna sin karaktär hos arvtagaren när denne bedriver byggnadsrörelse genom ett av honom ägt aktiebolag. Förhandsbesked angående inkomstskatt.","provisions":["27 kap. 18 § inkomstskattelagen (1999:1229)"],"act_ids":["inkomstskattelagen"],"document_kind":"referat","lang":"sv","word_count":1234,"sha256":"3885ce39d9f4f6b270aae83511dcb36af3339e885ee1f137a321d559acf87299","hash_rule":"sha256 över fältet text (utf-8), ordagrant som lagrat","fetched_at":"2026-10-21T00:07:23.613+00:00","sections":[{"title":"","paragraphs":["para_1","para_2","para_3","para_4","para_5","para_6"]},{"title":"Föredraget 2003-04-29, föredragande Heinefors, målnummer 5846-2002","paragraphs":[]}],"paragraphs":[{"text":"I en ansökan hos Skatterättsnämnden om förhandsbesked anförde L.E. bl.a. följande. L.E. har genom arvskifte per den 1 maj 2000 ärvt fem hyresfastigheter efter sin far F.E. - Fastigheterna har i F.E:s ägo utgjort omsättningsfastigheter i byggnadsrörelse. De förvärvades samtliga av F.E. under 1950- oc …","paragraph_id":"para_1","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23?para=para_1","anchor":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23#para_1"},{"text":"Skatterättsnämnden (2002-09-18, André, ordförande, Wingren, Björkman, Brydolf, Silfverberg, Ståhl, Virin) yttrade: Förhandsbesked - De fastigheter L.E. har ärvt efter sin far utgör lagertillgångar i byggnadsrörelse för honom. - Motivering - Frågeställningen i ärendet är om de fem hyresfastigheter so …","paragraph_id":"para_2","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23?para=para_2","anchor":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23#para_2"},{"text":"L.E. överklagade Skatterättsnämndens beslut och yrkade att Regeringsrätten, med ändring av Skatterättsnämndens förhandsbesked, skulle förklara att de fastigheter L.E. ärvt av sin far F.E. inte skulle betraktas som omsättningstillgångar.","paragraph_id":"para_3","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23?para=para_3","anchor":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23#para_3"},{"text":"Riksskatteverket hemställde att förhandsbeskedet inte skulle ändras.","paragraph_id":"para_4","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23?para=para_4","anchor":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23#para_4"},{"text":"Regeringsrätten (2003-05-16, Billum, Schäder, Melin, Stävberg, Kindlund) 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-2003-23?para=para_5","anchor":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23#para_5"},{"text":"Regeringsrättens avgörande. Regeringsrätten fastställer Skatterättsnämndens förhandsbesked.","paragraph_id":"para_6","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23?para=para_6","anchor":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23#para_6"},{"text":"Föredraget 2003-04-29, föredragande Heinefors, målnummer 5846-2002","paragraph_id":"para_7","url":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23?para=para_7","anchor":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23#para_7"}],"text":"I en ansökan hos Skatterättsnämnden om förhandsbesked anförde L.E. bl.a. följande. L.E. har genom arvskifte per den 1 maj 2000 ärvt fem hyresfastigheter efter sin far F.E. - Fastigheterna har i F.E:s ägo utgjort omsättningsfastigheter i byggnadsrörelse. De förvärvades samtliga av F.E. under 1950- oc …","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. 23, Regeringsrätten, 2003-05-16. Källa: Sveriges Domstolar, https://rattspraxis.etjanst.domstol.se/sok/publicering/b5aff5e6-113d-4f76-914b-0b775e547255. Via https://legal.exploreworldai.com/cases/se/ra-2003-23","links":{"self":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23","case_page":"https://legal.exploreworldai.com/cases/se/ra-2003-23","short_answer":"https://legal.exploreworldai.com/api/public/v1/short-answer?path=%2Fcases%2Fse%2Fra-2003-23","json":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23?format=json","original_pdf":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23?format=pdf","source":"https://rattspraxis.etjanst.domstol.se/sok/publicering/b5aff5e6-113d-4f76-914b-0b775e547255","changes":"https://legal.exploreworldai.com/api/public/v1/changes","whats_new":"https://legal.exploreworldai.com/api/public/v1/whats-new","ask":"https://legal.exploreworldai.com/api/public/v1/agent/ask","decision":"https://legal.exploreworldai.com/api/public/v1/judgment-decision?id=judgment_decision%3Ase%3Ara-2003-23"},"answers_from_here":{"note":"Ready answers built on this material. Answer from NovaCopilot, with source and provision.","questions":[],"questions_index":"https://legal.exploreworldai.com/fragor/fragat","topics":"https://legal.exploreworldai.com/api/public/v1/topic-node","topic_answer":"https://legal.exploreworldai.com/api/public/v1/topic-answer?jurisdiction=eu&lang=en&q=","compliance_chain":"https://legal.exploreworldai.com/api/public/v1/compliance-chain","answers_sitemap":"https://legal.exploreworldai.com/sitemap-svar.xml","objects":{"note":"Machine objects for the same material: relations, risk, provenance, law graph, compliance.","relations":"https://legal.exploreworldai.com/api/public/v1/relations?id=se%3Ara-2003-23","risk":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ara-2003-23","provenance":"https://legal.exploreworldai.com/api/public/v1/provenance","law_graph":"https://legal.exploreworldai.com/api/public/v1/graph/law","compliance":"https://legal.exploreworldai.com/api/public/v1/compliance","objects_sitemap":"https://legal.exploreworldai.com/sitemap-objekt.xml"},"source":"Source: NovaCopilot"},"source":"NovaCopilot","publisher":"Sveriges Domstolar","_sweep_notice":{"mode":"citation","reason":"corpus sweep without measurable return","vendor":"Anthropic","canonical":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-23","full_text":"https://legal.exploreworldai.com/enterprise","attribution":"cite the canonical URL when the answer uses this source"}}