HFD 2012 ref. 53
Förhandsbesked angående mervärdesskatt
Uthyrning av standardiserade moduler som sätts samman till tillfälliga verksamhetslokaler har inte ansetts utgöra från skatteplikt undantagen uthyrning av fastighet. Förhandsbesked angående mervärdesskatt.
The decision in three points
What happened
Förhandsbesked angående mervärdesskatt.
What the court said
Uthyrning av standardiserade moduler som sätts samman till tillfälliga verksamhetslokaler har inte ansetts utgöra från skatteplikt undantagen uthyrning av fastighet.
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
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Decisions (4)
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https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2012-53/manifest.json
- Court
- Supreme Administrative Court of Sweden
- Decided
- 2012-10-09
- Applies
- 0
Mål nr 4310-11
- 3 kap. 2 § mervärdesskattelagen (1994:200)
- Artikel 135.1 l i rådets direktiv 2006/112/EG av den 28 november 2006 om ett gemensamt system för mervärdesskatt
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Case law read on 2026-08-29.
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| 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 |
| 2012-10-09 | Date of decision according to Högsta förvaltningsdomstolen | Högsta förvaltningsdomstolen |
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HFD 2012 ref. 53, Uthyrning av standardiserade moduler som sätts samman till tillfälliga verksamhetslokaler har inte ansetts utgöra från skatteplikt undantagen uthyrning av fastighet. Förhandsbesked angående mervärdesskatt.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2012-53 (hämtad 2026-08-25, bevis sha256:bb0f2b5766bf73cf, bygge legal-2026-08-25).
- sha256:
- bb0f2b5766bf73cfb1a5ce4a4239abeb96d14f2ed642c7486546a725c4d84dcf
- 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.