HFD 2025 ref. 50
Om tillämpligheten av en bestämmelse om skattefrihet i en internationell överenskommelse
Fråga om tillämpligheten av en bestämmelse om skattefrihet i en internationell överenskommelse.
Core question
Fråga om tillämpligheten av en bestämmelse om skattefrihet i en internationell överenskommelse
The decision in three points
Why it matters
Published as a guiding decision by Supreme Administrative Court of Sweden, 2025.
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-2025-50/manifest.json
- Court
- Supreme Administrative Court of Sweden
- Decided
- 2025-10-22
- Applies
- 0
Mål nr 5078-24
- 4 § lagen om immunitet och privilegier i vissa fall
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 |
| 2025-10-22 | 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 2025 ref. 50, Fråga om tillämpligheten av en bestämmelse om skattefrihet i en internationell överenskommelse.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2025-50 (hämtad 2026-08-25, bevis sha256:c15f3d322c3816e4, bygge legal-2026-08-25).
- sha256:
- c15f3d322c3816e45a8e40a9e09160068d42c766c014efadfa21f2a425d61987
- 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.