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HFD 2011 ref. 42

HFD 2011 ref. 42, Supreme Administrative Court of Sweden (2011)

Judgment of Supreme Administrative Court of Sweden, 2011. Statutes applied: Inkomstskattelag. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

En näringsidkare har rätt att beräkna det för räntefördelning justerade resultatet med tillämpning av 33 kap. 5 § tredje stycket inkomstskattelagen även om verksamheten under beskattningsåret upphört genom att föras över till någon annan. Förhandsbesked angående inkomstskatt.

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The decision in three points

  1. What happened

    Förhandsbesked angående inkomstskatt.

  2. What the court said

    En näringsidkare har rätt att beräkna det för räntefördelning justerade resultatet med tillämpning av 33 kap. 5 § tredje stycket inkomstskattelagen även om verksamheten under beskattningsåret upphört genom att föras över till någon annan.

  3. Why it matters

    Published as a guiding decision by Supreme Administrative Court of Sweden, 2011. Applies Inkomstskattelagen.

Risk profile of the decision

HighThe decision carries substantial weight when relied upon. The reasons below show what the level rests on.

  • Published as a guiding decision by Supreme Administrative Court of Sweden
  • Applies one statute
  • 445 other decisions in the register apply the same statute

The decision in context

The decision is used in questions about tax and tax procedure.

Relations of the decision in the graph

Statutes (1)

Questions (0)

    Decisions (8)

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    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2011-42/manifest.json

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    Court
    Supreme Administrative Court of Sweden
    Decided
    2011-06-08
    Applies
    1

    Mål nr 7034-10

    Also searched as: HFD 2011 ref 42, HFD 2011:42, HFD 2011 42, Högsta förvaltningsdomstolens årsbok 2011 ref 42, Swedish judgment HFD 2011 ref 42, Case HFD 2011 ref. 42, HFD 2011 ref. 42 2011, 7034-10.

    • 33 kap. 5 § tredje stycket inkomstskattelagen (1999:1229)
    Hämta hela domen

    Hämtas direkt från Sveriges Domstolar när du klickar. Vi lagrar inte domen.

    Högsta förvaltningsdomstolen, Sveriges Domstolar

    Official publication. The address points to the authority or court that published the row.

    Verified, unchanged

    Checked against the publisher 2026-09-20 · Next check 2026-10-20

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    Statutes

    Case law

    Case law read on 2026-09-05.

    Change monitoring

    The row is re-read against the publisher's own publication on a fixed interval. The dates below can be checked on the spot and travel with the API response.

    Change monitoring
    FieldValue
    RegisterSök rättspraxis, Sveriges Domstolar
    PublisherSveriges Domstolar
    Last read2026-09-05
    IntervalEvery 30 days
    Next re-read2026-10-05
    StatusRe-read scheduled
    Open the register at the publisher

    Row history

    Dated events concerning this exact row, newest first. No event appears here without a date in a primary source.

    Row history
    DateEventSource
    2026-09-05Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
    2011-06-08Date of decision according to Högsta förvaltningsdomstolenHögsta förvaltningsdomstolen
    2000-01-01Applied statute in force: SFS 1999:1229Sveriges riksdag

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    Cite this row

    The string below travels with a memo, a case file or an agent chain. The same string sits in the citation field of the API response.

    HFD 2011 ref. 42, En näringsidkare har rätt att beräkna det för räntefördelning justerade resultatet med tillämpning av 33 kap. 5 § tredje stycket inkomstskattelagen även om verksamheten under beskattningsåret upphört genom att föras över till någon annan. Förhandsbesked angående inkomstskatt.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/hfd-2011-42 (hämtad 2026-10-18, bevis sha256:57a591f0dbff2575, bygge legal-2026-10-18).

    Machine addressHow to cite the platform
    sha256:
    57a591f0dbff257585d8328ff242b8c6831b55156a219b0eb57df196bd5de36a
    hämtad:
    2026-10-18
    source_confidence:
    official
    bygge:
    legal-2026-10-18
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/db8c27be-1b56-4c03-bb5a-349a3824701e

    Official publication. The address points to the authority or court that published the row. Högsta förvaltningsdomstolen, Sveriges Domstolar.

    The row is a source reference with an official identifier. No legal advice and no compliance decision.