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A äger aktier i börsnoterade svenska avstämningsbolag. Han avser att - före bolagsstämmobeslut om utdelning - till en begränsat skattskyldig stiftelse ge bort rätten till framtida utdelning på aktierna. Stiftelsens rätt till utdelning kommer a …","paragraph_id":"para_1"},{"text":"Skatterättsnämnden (2005-06-21, André, ordförande, Wingren, Knutsson, Silfverberg, Sjökvist, Ståhl, Virin) yttrade: Förhandsbesked. - A skall inte beskattas för utdelningen. - Motivering. - Enligt 42 kap. 12 § IL skall utdelning tas upp av den som har rätt till utdelningen när den kan disponeras. Hä …","paragraph_id":"para_2"},{"text":"Skatteverket överklagade och yrkade att Regeringsrätten skulle besvara frågorna med att A skulle beskattas för utdelningen. Enligt verket borde beskattning i första hand ske på den grunden att gåvan inte avsåg A:s rätt till framtida utdelning utan rätten till den egendom han i framtiden skulle komma …","paragraph_id":"para_3"},{"text":"A bestred bifall till överklagandet.","paragraph_id":"para_4"},{"text":"Regeringsrätten (2006-06-15, Sandström, Dexe, Rundqvist, Kindlund, Brickman) yttrade: Skälen för Regeringsrättens avgörande. Enligt 42 kap. 12 § IL skall utdelning tas upp av den som har rätt till utdelningen när den kan disponeras. En aktieägare kan inte beskattas med stöd av denna bestämmelse när, …","paragraph_id":"para_5"},{"text":"Regeringsrättens avgörande. 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