HFD 2014 ref. 40
Bevisfrågor vid tillämpningen av bestämmelserna i 7 kap. 3 a § mervärdesskattelagen om omvärdering av beskattningsunderlag vid omsättning…
Bevisfrågor vid tillämpningen av bestämmelserna i 7 kap. 3 a § mervärdesskattelagen om omvärdering av beskattningsunderlag vid omsättning av koncerninterna tjänster.
The decision in three points
What happened
Bevisfrågor vid tillämpningen av bestämmelserna i 7 kap. 3 a § mervärdesskattelagen om omvärdering av beskattningsunderlag vid omsättning av koncerninterna tjänster.
Why it matters
Published as a guiding decision by Supreme Administrative Court of Sweden, 2014.
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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Statutes (0)
Questions (0)
Decisions (4)
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https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2014-40/manifest.json
- Court
- Supreme Administrative Court of Sweden
- Decided
- 2014-06-18
- Applies
- 0
Mål nr 5845-13, 5846-13
- 7 kap. 3 a § och 1 kap. 9 § mervärdesskattelagen (1994:200)
- Artikel 80 i rådets direktiv 2006/112/EG av den 28 november 2006 om ett gemensamt system för mervärdesskatt
Official publication. The address points to the authority or court that published the row.
Statutes
Case law read on 2026-08-29.
Change monitoring
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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 |
| 2014-06-18 | Date of decision according to Högsta förvaltningsdomstolen | Högsta förvaltningsdomstolen |
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HFD 2014 ref. 40, Bevisfrågor vid tillämpningen av bestämmelserna i 7 kap. 3 a § mervärdesskattelagen om omvärdering av beskattningsunderlag vid omsättning av koncerninterna tjänster.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2014-40 (hämtad 2026-08-25, bevis sha256:6d7715abc25ac3d2, bygge legal-2026-08-25).
- sha256:
- 6d7715abc25ac3d2370a5980c505cfe03ba9dde35bc295952270a3f673140051
- 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.