HFD 2012 ref. 18
Inkomsttaxering 2005-2008
Artikel 15.1 i det nordiska skatteavtalet har ansetts innefatta ett krav på fysisk närvaro för att arbetet ska anses utfört i den andra staten. Inkomsttaxering 2005-2008.
The decision in three points
What happened
Inkomsttaxering 2005-2008.
What the court said
Artikel 15.1 i det nordiska skatteavtalet har ansetts innefatta ett krav på fysisk närvaro för att arbetet ska anses utfört i den andra staten.
Why it matters
Published as a guiding decision by Supreme Administrative Court of Sweden, 2012.
Risk profile of the decision
MediumThe decision carries medium weight. Read it with the statute before relying on it alone.
- Published as a guiding decision by Supreme Administrative Court of Sweden
Relations of the decision in the graph
Statutes (0)
Questions (0)
Decisions (4)
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https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2012-18/manifest.json
- Court
- Supreme Administrative Court of Sweden
- Decided
- 2012-03-15
- Applies
- 0
Mål nr 399-10, 400-10, 401-10, 402-10, 403-10
- Artikel 15.1 i dubbelbeskattningsavtalet mellan de nordiska länderna (1996:1512)
Official publication. The address points to the authority or court that published the row.
Statutes
Case law read on 2026-08-29.
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.
| Field | Value |
|---|---|
| Register | Sök rättspraxis, Sveriges Domstolar |
| Publisher | Sveriges Domstolar |
| Last read | 2026-08-29 |
| Interval | Every 30 days |
| Next re-read | 2026-09-28 |
| Status | Checked against the publisher |
Row history
Dated events concerning this exact row, newest first. No event appears here without a date in a primary source.
| Date | Event | Source |
|---|---|---|
| 2026-08-29 | Row read against the courts' own register | Sök rättspraxis, Sveriges Domstolar |
| 2012-03-15 | Date of decision according to Högsta förvaltningsdomstolen | Högsta förvaltningsdomstolen |
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Cite this row
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HFD 2012 ref. 18, Artikel 15.1 i det nordiska skatteavtalet har ansetts innefatta ett krav på fysisk närvaro för att arbetet ska anses utfört i den andra staten. Inkomsttaxering 2005-2008.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2012-18 (hämtad 2026-08-25, bevis sha256:44574934787fd6ed, bygge legal-2026-08-25).
- sha256:
- 44574934787fd6ed20a0a13abdc858789e5f9b37d88a1511dc4839242ad24ea0
- hämtad:
- 2026-08-25
- source_confidence:
- official
- bygge:
- legal-2026-08-25
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.