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Han var sedan år 2008 verkställande direktör för X ekonomisk förening som bedrev viss typ av industriell verksamhet. Endast den som var fast anställd hos X kunde bli medlem i föreningen. X övervägde att lämna vinstutdeln …","paragraph_id":"para_1"},{"text":"Skatterättsnämnden (2010-03-29, André, ordförande, Svanberg, Dahlberg, Diurson, Påhlsson, Sjökvist, Werkell) yttrade: Förhandsbesked - A:s andel i X är en kvalificerad andel enligt bestämmelserna i 57 kap. IL. - Motivering - Den ekonomiska föreningen X är en kooperativ förening enligt 39 kap. 21 § I …","paragraph_id":"para_2"},{"text":"A överklagade Skatterättsnämndens förhandsbesked hos Regeringsrätten och yrkade därvid att såväl fråga 1 som fråga 2 skulle besvaras nekande. A anförde bl.a. följande. Han delar inte Skatterättsnämndens uppfattning att verksamheten har karaktär av ett arbetskooperativ och att delägarna bedriver en g …","paragraph_id":"para_3"},{"text":"Även Skatteverket överklagade och yrkade för sin del att Regeringsrätten skulle fastställa förhandsbeskedet. Verket hänvisade till Skatterättsnämndens bedömning och anförde att i vart fall de delägare som arbetar med själva produktionen borde anses verksamma i betydande omfattning.","paragraph_id":"para_4"},{"text":"Regeringsrätten (2010-12-02, Billum, Kindlund, Knutsson, Ståhl, Stenman) yttrade: Skälen för Regeringsrättens avgörande. Regeringsrätten gör samma bedömning som Skatterättsnämnden.","paragraph_id":"para_5"},{"text":"Regeringsrättens avgörande. 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