HFD 2016 ref. 60
En likvidators betalningsskyldighet enligt reglerna om företrädaransvar har i visst fall satts ned med hänvisning till…
En likvidators betalningsskyldighet enligt reglerna om företrädaransvar har i visst fall satts ned med hänvisning till proportionalitetsprincipen.
The decision in three points
What happened
En likvidators betalningsskyldighet enligt reglerna om företrädaransvar har i visst fall satts ned med hänvisning till proportionalitetsprincipen.
Why it matters
Published as a guiding decision by Supreme Administrative Court of Sweden, 2016.
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-2016-60/manifest.json
- Court
- Supreme Administrative Court of Sweden
- Decided
- 2016-06-22
- Applies
- 0
Mål nr 2680-15
- 12 kap. 6 § skattebetalningslagen (1997:483)
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 |
| 2016-06-22 | Date of decision according to Högsta förvaltningsdomstolen | Högsta förvaltningsdomstolen |
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Cite this row
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HFD 2016 ref. 60, En likvidators betalningsskyldighet enligt reglerna om företrädaransvar har i visst fall satts ned med hänvisning till proportionalitetsprincipen.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2016-60 (hämtad 2026-08-25, bevis sha256:9fe9129b9edbf9a8, bygge legal-2026-08-25).
- sha256:
- 9fe9129b9edbf9a8ee7f63ea50a6ad5b0ebae8b30e67842bc16843b6ec37e810
- 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.