HFD 2023 ref. 52
Förhandsbesked om energiskatt
Två produktionsenheter för solenergi som inte är tekniskt sammanhängande ska inte anses som en enda anläggning enligt bestämmelserna om energiskatt på elektrisk kraft. Förhandsbesked om energiskatt.
The decision in three points
What happened
Förhandsbesked om energiskatt.
What the court said
Två produktionsenheter för solenergi som inte är tekniskt sammanhängande ska inte anses som en enda anläggning enligt bestämmelserna om energiskatt på elektrisk kraft.
Why it matters
Published as a guiding decision by Supreme Administrative Court of Sweden, 2023.
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()
Check that the hash you cite belongs to this node.
https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2023-52/manifest.json
- Court
- Supreme Administrative Court of Sweden
- Decided
- 2023-11-06
- Applies
- 0
Mål nr 3781-23
- 11 kap. 2 § lagen (1994:1776) om skatt på energi
- 11 kap. 10 § lagen (1994:1776) om skatt på energi
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 |
| 2023-11-06 | 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 2023 ref. 52, Två produktionsenheter för solenergi som inte är tekniskt sammanhängande ska inte anses som en enda anläggning enligt bestämmelserna om energiskatt på elektrisk kraft. Förhandsbesked om energiskatt.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2023-52 (hämtad 2026-08-25, bevis sha256:36884d403ec5b9c5, bygge legal-2026-08-25).
- sha256:
- 36884d403ec5b9c5d5e966966509196fdf0622dc3ec7ada6fb8b5ff0c83756c8
- 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.