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HFD 2024 ref. 39

Om en stiftelse kan anses främja miljövård i sin verksamhet, i den mening som avses i bestämmelserna om inskränkt skattskyldighet, genom…

Fråga om en stiftelse kan anses främja miljövård i sin verksamhet, i den mening som avses i bestämmelserna om inskränkt skattskyldighet, genom att lämna bidrag till enskilda näringsidkare för finansiering av projekt inom miljövård.

Core question

Fråga om en stiftelse kan anses främja miljövård i sin verksamhet, i den mening som avses i bestämmelserna om inskränkt skattskyldighet, genom att lämna bidrag till enskilda näringsidkare för finansiering av projekt inom miljövård

The decision in three points

  1. Why it matters

    Published as a guiding decision by Supreme Administrative Court of Sweden, 2024. 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
  • 442 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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    • runObligationCheck()

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    • runProofVerify()

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    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2024-39/manifest.json

    Court
    Supreme Administrative Court of Sweden
    Decided
    2024-06-13
    Applies
    1

    Mål nr 2692-23

    • 7 kap. 3–6 §§ inkomstskattelagen (1999:1229)
    Högsta förvaltningsdomstolen, Sveriges Domstolar

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

    Statutes

    Case law

    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.

    Change monitoring
    FieldValue
    RegisterSök rättspraxis, Sveriges Domstolar
    PublisherSveriges Domstolar
    Last read2026-08-29
    IntervalEvery 30 days
    Next re-read2026-09-28
    StatusChecked against the publisher
    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
    2026-08-29Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
    2024-06-13Date 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.

    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. 39, Fråga om en stiftelse kan anses främja miljövård i sin verksamhet, i den mening som avses i bestämmelserna om inskränkt skattskyldighet, genom att lämna bidrag till enskilda näringsidkare för finansiering av projekt inom miljövård.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2024-39 (hämtad 2026-08-25, bevis sha256:63568ffae74c09eb, bygge legal-2026-08-25).

    Machine addressHow to cite the platform
    sha256:
    63568ffae74c09eb87a18f369f72a53688b5c12e22c0451be1ddc3267fd4c3be
    hämtad:
    2026-08-25
    source_confidence:
    official
    bygge:
    legal-2026-08-25
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/a67dc8e6-2fea-4031-b296-04e6c64a03ed

    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.