HFD 2013 ref. 57
Förhandsbesked angående energiskatt
Elektrisk kraft som förbrukats i en testanläggning som används av olika biltillverkande företag har inte ansetts förbrukad i industriell verksamhet i tillverkningsprocessen. Förhandsbesked angående energiskatt.
The decision in three points
What happened
Förhandsbesked angående energiskatt.
What the court said
Elektrisk kraft som förbrukats i en testanläggning som används av olika biltillverkande företag har inte ansetts förbrukad i industriell verksamhet i tillverkningsprocessen.
Why it matters
Published as a guiding decision by Supreme Administrative Court of Sweden, 2013.
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-2013-57/manifest.json
- Court
- Supreme Administrative Court of Sweden
- Decided
- 2013-09-10
- Applies
- 0
Mål nr 2317-13
- 11 kap. 3 § första stycket 1 lagen (1994:1776) om skatt på energi
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 |
| 2013-09-10 | Date of decision according to Högsta förvaltningsdomstolen | Högsta förvaltningsdomstolen |
Monitoring states when the row was checked, not how the legal position should be assessed.
Cite this row
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HFD 2013 ref. 57, Elektrisk kraft som förbrukats i en testanläggning som används av olika biltillverkande företag har inte ansetts förbrukad i industriell verksamhet i tillverkningsprocessen. Förhandsbesked angående energiskatt.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2013-57 (hämtad 2026-08-25, bevis sha256:d28319ac8cfa4a46, bygge legal-2026-08-25).
- sha256:
- d28319ac8cfa4a460ff3398293349831d1d2ef02de7553ac84e99503626d9ac5
- 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.