HFD 2019 ref. 44
En forsränningstur har inte ansetts vara en sådan tjänst avseende förevisning av naturområden m.m. som omfattas av reducerad skattesats
En forsränningstur har inte ansetts vara en sådan tjänst avseende förevisning av naturområden m.m. som omfattas av reducerad skattesats. Förhandsbesked om mervärdesskatt.
The decision in three points
What happened
Förhandsbesked om mervärdesskatt.
What the court said
En forsränningstur har inte ansetts vara en sådan tjänst avseende förevisning av naturområden m.m. som omfattas av reducerad skattesats.
Why it matters
Published as a guiding decision by Supreme Administrative Court of Sweden, 2019.
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- Published as a guiding decision by Supreme Administrative Court of Sweden
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Decisions (4)
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https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2019-44/manifest.json
- Court
- Supreme Administrative Court of Sweden
- Decided
- 2019-09-23
- Applies
- 0
Mål nr 35-19
- 7 kap. 1 § tredje stycket 8 mervärdesskattelagen (1994:200)
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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 |
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| Date | Event | Source |
|---|---|---|
| 2026-08-29 | Row read against the courts' own register | Sök rättspraxis, Sveriges Domstolar |
| 2019-09-23 | Date of decision according to Högsta förvaltningsdomstolen | Högsta förvaltningsdomstolen |
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HFD 2019 ref. 44, En forsränningstur har inte ansetts vara en sådan tjänst avseende förevisning av naturområden m.m. som omfattas av reducerad skattesats. Förhandsbesked om mervärdesskatt.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2019-44 (hämtad 2026-08-25, bevis sha256:ef1dbd1ef160e61d, bygge legal-2026-08-25).
- sha256:
- ef1dbd1ef160e61d88cd3a236b1981f0f2b66e318eafb0ee94816895725b5bb4
- 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.
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