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HFD 2026 ref. 24

HFD 2026 ref. 24, Supreme Administrative Court of Sweden (2026)

Judgment of Supreme Administrative Court of Sweden, 2026. Statutes applied: Inkomstskattelag. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

Fråga om hur marknadsvärdet för aktier ska bestämmas när aktieägaren har fört över dem till sitt investeringssparkonto innan handeln med aktierna på en reglerad marknad inletts.

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Core question

Fråga om hur marknadsvärdet för aktier ska bestämmas när aktieägaren har fört över dem till sitt investeringssparkonto innan handeln med aktierna på en reglerad marknad inletts

The decision in three points

  1. Why it matters

    Published as a guiding decision by Supreme Administrative Court of Sweden, 2026. 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
  • 445 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)

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    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2026-24/manifest.json

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    Court
    Supreme Administrative Court of Sweden
    Decided
    2026-05-18
    Applies
    1

    Mål nr 5285-25

    Also searched as: HFD 2026 ref 24, HFD 2026:24, HFD 2026 24, Högsta förvaltningsdomstolens årsbok 2026 ref 24, Swedish judgment HFD 2026 ref 24, Case HFD 2026 ref. 24, HFD 2026 ref. 24 2026, 5285-25.

    • 44 kap. 8 a § pch 61 kap. 2 § inkomstskattelagen
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    Högsta förvaltningsdomstolen, Sveriges Domstolar

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

    Checked against the publisher 2026-09-20

    Next check 2026-10-20 · Fresh

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    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
    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
    2026-09-05Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
    2026-05-18Date 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 2026 ref. 24, Fråga om hur marknadsvärdet för aktier ska bestämmas när aktieägaren har fört över dem till sitt investeringssparkonto innan handeln med aktierna på en reglerad marknad inletts.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/hfd-2026-24 (hämtad 2026-09-26, bevis sha256:30d9cefed0b3ac4f, bygge legal-2026-09-26).

    Machine addressHow to cite the platform
    sha256:
    30d9cefed0b3ac4f5699316b0460319e499069b23de15e24a5e8e5bf3908267c
    hämtad:
    2026-09-26
    source_confidence:
    official
    bygge:
    legal-2026-09-26
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/ccc16c60-2609-4d6b-bcca-5c69d5f477e2

    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.