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HFD 2024 ref. 11

HFD 2024 ref. 11, Supreme Administrative Court of Sweden (2024)

Judgment of Supreme Administrative Court of Sweden, 2024. Statutes applied: Mervärdesskattelag. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

En samfällighetsförenings uttaxering av bidrag av sina medlemmar avser inte en transaktion som är föremål för mervärdesskatt. Förhandsbesked om mervärdesskatt.

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The decision in three points

  1. What happened

    En samfällighetsförenings uttaxering av bidrag av sina medlemmar avser inte en transaktion som är föremål för mervärdesskatt.

  2. Why it matters

    Published as a guiding decision by Supreme Administrative Court of Sweden, 2024. Applies Mervärdesskattelagen.

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
  • 21 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()

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    • runProofVerify()

      Check that the hash you cite belongs to this node.

    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2024-11/manifest.json

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

    Common questions

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    Court
    Supreme Administrative Court of Sweden
    Decided
    2024-02-20
    Applies
    1

    Mål nr 1536-23

    Also searched as: HFD 2024 ref 11, HFD 2024:11, HFD 2024 11, Högsta förvaltningsdomstolens årsbok 2024 ref 11, Swedish judgment HFD 2024 ref 11, Case HFD 2024 ref. 11, HFD 2024 ref. 11 2024, 1536-23.

    • 3 kap. 1 § 1 och 3 mervärdesskattelagen (2023:200)
    Hämta hela domen

    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.

    Verified, unchanged

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

    See the open quality meter

    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
    2024-02-20Date of decision according to Högsta förvaltningsdomstolenHögsta förvaltningsdomstolen
    2023-07-01Applied statute in force: SFS 2023:200Sveriges riksdag

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

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    Topics

    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 2024 ref. 11, En samfällighetsförenings uttaxering av bidrag av sina medlemmar avser inte en transaktion som är föremål för mervärdesskatt. Förhandsbesked om mervärdesskatt.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/hfd-2024-11 (hämtad 2026-10-15, bevis sha256:e745087bed15b061, bygge legal-2026-10-15).

    Machine addressHow to cite the platform
    sha256:
    e745087bed15b0616afd2bde90203a9909a91952b2c70483f8f936fa827804cf
    hämtad:
    2026-10-15
    source_confidence:
    official
    bygge:
    legal-2026-10-15
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/b2e5c1eb-4a87-4a4e-b365-83d150ed66ca

    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.