HFD 2018 ref. 83
Om ett skepp gått i internationell trafik enligt det nordiska skatteavtalet
Fråga om ett skepp gått i internationell trafik enligt det nordiska skatteavtalet. Förhandsbesked om inkomstskatt.
Core question
Fråga om ett skepp gått i internationell trafik enligt det nordiska skatteavtalet
The decision in three points
What happened
Förhandsbesked om inkomstskatt.
Why it matters
Published as a guiding decision by Supreme Administrative Court of Sweden, 2018.
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)
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()
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https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2018-83/manifest.json
- Court
- Supreme Administrative Court of Sweden
- Decided
- 2018-12-27
- Applies
- 0
Mål nr 960-18
- Artiklarna 3 punkt 1 h), 15 punkt 3 samt 31 punkt 3 i det nordiska skatteavtalet
- 6 § lagen (1996:1512) om dubbelbeskattningsavtal mellan de nordiska länderna
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 |
| 2018-12-27 | 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
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 2018 ref. 83, Fråga om ett skepp gått i internationell trafik enligt det nordiska skatteavtalet. Förhandsbesked om inkomstskatt.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2018-83 (hämtad 2026-08-25, bevis sha256:b0721cfb00ab2351, bygge legal-2026-08-25).
- sha256:
- b0721cfb00ab2351c6f2fb9e29ac1140f9649eb0197b5da0d23c5ccc0e4ad486
- 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.