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HFD 2017 ref. 14

HFD 2017 ref. 14, Supreme Administrative Court of Sweden (2017)

Judgment of Supreme Administrative Court of Sweden, 2017. Statutes applied: Inkomstskattelag. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

Om det vid tillämpning av reglerna om uttagsbeskattning saknas en fungerande marknad, kan marknadsvärdet bestämmas genom en kostnadsbaserad beräkningsmetod.

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The decision in three points

  1. What happened

    Om det vid tillämpning av reglerna om uttagsbeskattning saknas en fungerande marknad, kan marknadsvärdet bestämmas genom en kostnadsbaserad beräkningsmetod.

  2. Why it matters

    Published as a guiding decision by Supreme Administrative Court of Sweden, 2017. Applies Inkomstskattelagen.

Risk profile of the decision

HighThe decision carries substantial weight when relied upon. The reasons below show what the level rests on.

  • Published as a guiding decision by Supreme Administrative Court of Sweden
  • Applies one statute
  • 445 other decisions in the register apply the same statute

The decision in context

The decision is used in questions about tax and tax procedure.

Relations of the decision in the graph

Statutes (1)

Questions (0)

    Decisions (8)

    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-2017-14/manifest.json

    NovaCopilot reasons out a short answer from statutes and case law, with the source right below. 5 answers a day are free.

    NovaCopilot reasons: a short answer of at most 75 words, built only on our register, with the source right below.

    Common questions

    What compensation do I get for a delayed flight in the EU?How long can I return an online purchase in the EU?Can I ask a company to delete my personal data?What notice period applies under Swedish employment law?

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    Court
    Supreme Administrative Court of Sweden
    Decided
    2017-03-31
    Applies
    1

    Mål nr 3524-15

    Also searched as: HFD 2017 ref 14, HFD 2017:14, HFD 2017 14, Högsta förvaltningsdomstolens årsbok 2017 ref 14, Swedish judgment HFD 2017 ref 14, Case HFD 2017 ref. 14, HFD 2017 ref. 14 2017, 3524-15.

    • 22 kap. 3 §, 4 § och 7 § inkomstskattelagen (1999:1229)
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    Hämtas direkt från Sveriges Domstolar när du klickar. Vi lagrar inte domen.

    Högsta förvaltningsdomstolen, Sveriges Domstolar

    Official publication. The address points to the authority or court that published the row.

    Re-read scheduled

    Checked against the publisher 2026-09-20 · Next check 2026-10-20

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    Statutes

    Case law

    Case law read on 2026-09-05.

    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 read2026-09-05
    IntervalEvery 30 days
    Next re-read2026-10-05
    StatusRe-read scheduled
    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
    2026-09-05Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
    2017-03-31Date of decision according to Högsta förvaltningsdomstolenHögsta förvaltningsdomstolen
    2000-01-01Applied statute in force: SFS 1999:1229Sveriges riksdag

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

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    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 2017 ref. 14, Om det vid tillämpning av reglerna om uttagsbeskattning saknas en fungerande marknad, kan marknadsvärdet bestämmas genom en kostnadsbaserad beräkningsmetod.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/hfd-2017-14 (hämtad 2026-10-25, bevis sha256:2da6e66e2fd4e1e9, bygge legal-2026-10-25).

    Machine addressHow to cite the platform
    sha256:
    2da6e66e2fd4e1e9729256096884d70f2c8ce6f28c038309aa749e7a867b4711
    hämtad:
    2026-10-25
    source_confidence:
    official
    bygge:
    legal-2026-10-25
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/7250f72b-9a9c-4d43-b899-dae966d5b06b

    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.