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HFD 2014 ref. 74

Förhandsbesked angående inkomstskatt borde inte ha lämnats i en fråga som enbart rör beräkningen av skatten

Förhandsbesked angående inkomstskatt borde inte ha lämnats i en fråga som enbart rör beräkningen av skatten.

The decision in three points

  1. What happened

    Förhandsbesked angående inkomstskatt borde inte ha lämnats i en fråga som enbart rör beräkningen av skatten.

  2. 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

Relations of the decision in the graph

Statutes (0)

    Questions (0)

      Agent commands

      • runCaseSummary()

        The core question and the decision in three points, verbatim from the published summary.

      • runLegalImpact()

        Risk profile, statutes and the decisions applying the same statute.

      • runObligationCheck()

        Deterministic test of whether the decision is guiding for your question.

      • runProofVerify()

        Check that the hash you cite belongs to this node.

      https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2014-74/manifest.json

      Court
      Supreme Administrative Court of Sweden
      Decided
      2014-11-24
      Applies
      0

      Mål nr 4383-14

      • 5 § lagen (1998:189) om förhandsbesked i skattefrågor
      Högsta förvaltningsdomstolen, Sveriges Domstolar

      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.

        Change monitoring
        FieldValue
        RegisterSök rättspraxis, Sveriges Domstolar
        PublisherSveriges Domstolar
        Last read2026-08-29
        IntervalEvery 30 days
        Next re-read2026-09-28
        StatusChecked against the publisher
        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
        2026-08-29Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
        2014-11-24Date of decision according to Högsta förvaltningsdomstolenHögsta förvaltningsdomstolen

        Monitoring states when the row was checked, not how the legal position should be assessed.

        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 2014 ref. 74, Förhandsbesked angående inkomstskatt borde inte ha lämnats i en fråga som enbart rör beräkningen av skatten.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2014-74 (hämtad 2026-08-25, bevis sha256:b96b57a22f3e6c75, bygge legal-2026-08-25).

        Machine addressHow to cite the platform
        sha256:
        b96b57a22f3e6c759e650c73b86deaafd22d3a03e44242fee9784158e45c642d
        hämtad:
        2026-08-25
        source_confidence:
        official
        bygge:
        legal-2026-08-25
        officiell källa:
        https://rattspraxis.etjanst.domstol.se/sok/publicering/da97249f-5136-45ef-8af7-af5956b1d189

        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.