{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se:ra-1995-60","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se:ra-1995-60)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-10-17","fingerprint":"ewai:se:ac728a","proof":"sha256:4652c4880b3ae1286692beb639cd399b93e284ed3175710e3a124d279248e4d4","jurisdiction":"se","lang":"en","publisher":"NovaCopilot by ExploreWorld Legal","terms":"https://legal.exploreworldai.com/om"},"brand_source":"Source: NovaCopilot","item":{"schema_version":"1.0.0","id":"se:ra-1995-60","jurisdiction":"se","lang":"sv","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"},"sections":[{"title":"Front matter","paragraphs":["para_1","para_2","para_3","para_4","para_5","para_6","para_7","para_8"],"kind":"front_matter"}],"paragraphs":[{"text":"I ansökan hos Skatterättsnämnden om förhandsbesked anförde AB Svenska Bostäder (bolaget) följande: Bolaget hade egna anställda fastighetsskötare som utförde sådana tjänster som angavs i punkten 2 första stycket f) i anvisningarna till 2 § lagen (1968:430) om mervärdeskatt. 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Uttagsbeskattning skulle dock inte ske när t …","paragraph_id":"para_2"},{"text":"Skatterättsnämnden (1994-11-23, Stegard, Wingren, Edlund, Nyström, Peterson, Rabe, Zackari) yttrade: Förhandsbesked. - Ersättning som bolaget enligt ansökningen utger på grund av lagen (1991:1047) om sjuklön skall beaktas då beskattningsunderlaget enligt 7 kap. 5 § mervärdesskattelagen (1994:200), M …","paragraph_id":"para_3"},{"text":"Vad beträffar tillämpningen av lagen om mervärdeskatt, som har upphört att gälla från och med den 1 juli 1994, finner nämnden att förhandsbesked inte bör meddelas och avvisar därför ansökningen i den delen.","paragraph_id":"para_4"},{"text":"Bolaget överklagade och yrkade att Regeringsrätten med ändring av Skatterättsnämndens förhandsbesked skulle förklara att den ersättning som bolaget utgav på grund av lagen om sjuklön inte skulle beaktas då beskattningsunderlaget enligt 7 kap. 5 § ML skulle bestämmas för bolagets uttag av fastighetstjänster.","paragraph_id":"para_5"},{"text":"Riksskatteverket yrkade att förhandsbeskedet skulle lämnas utan ändring.","paragraph_id":"para_6"},{"text":"Regeringsrätten (1995-11-09, Wahlgren, Tottie, Wadell, Holstad) fastställde Skatterättsnämndens förhandsbesked.","paragraph_id":"para_7"},{"text":"Föredraget 1995-10-19, föredragande Andersson-Jarl, målnummer 6936-1994","paragraph_id":"para_8"}],"word_count":1025,"cites":[],"cited_by":[],"sha256":"e6b2ab9e6804d81914ec5ab307faad79b6c9ad5247c0cc0b3408c89690ae953d","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/13bb91f2-eaf9-4a05-aace-1d2d31700ffa","fetched_at":"2026-10-06T18:14:00.535+00:00","canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se:ra-1995-60","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-1995-60","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-1995-60","changes":"https://legal.exploreworldai.com/api/public/v1/changes/feed?layer=praxis","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-1995-60"},"hash":"sha256:4652c4880b3ae1286692beb639cd399b93e284ed3175710e3a124d279248e4d4","version":"legal-2026-10-17","expires":"2026-10-18T00:00:00.000Z","dependency":{"index_version":"legal-2026-10-17+legal-2026-10-17+2026-10-17T17:42:33","content_hash":"sha256:4652c4880b3ae1286692beb639cd399b93e284ed3175710e3a124d279248e4d4","revalidate_after":"2026-10-18T00:36:24.873Z","max_copy_age_seconds":3600,"policy":"revalidate-required; attribution-preferred","changelog":"https://legal.exploreworldai.com/api/public/v1/dependency","verify":"https://legal.exploreworldai.com/api/public/v1/verify","stale_copy_invalid":true},"canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se:ra-1995-60","follow":[{"rel":"risk","href":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-1995-60"},{"rel":"relations","href":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-1995-60"},{"rel":"agent","href":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-1995-60"},{"rel":"obligations","href":"https://legal.exploreworldai.com/api/public/v1/obligation-chain"},{"rel":"changes","href":"https://legal.exploreworldai.com/api/public/v1/whats-new?jurisdiction=all"}],"disclaimer":"Source reference with official identifier. 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