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NJA 1983 s. 374

Grov oaktsamhet i skattebrottslagens mening?

Grov oaktsamhet i skattebrottslagens mening?

The decision in three points

  1. What happened

    Grov oaktsamhet i skattebrottslagens mening?

  2. Why it matters

    Published as a guiding decision by Supreme Court of Sweden, 1983. Applies Skattebrottslagen.

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 Court of Sweden
  • Applies one statute
  • 48 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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    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/nja-1983-s-374/manifest.json

    Court
    Supreme Court of Sweden
    Decided
    1983-05-19
    Applies
    1

    Mål nr B 1137-82

    • 5 § skattebrottslagen (1971:69)
    Högsta domstolen, 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
    1983-05-19Date of decision according to Högsta domstolenHögsta domstolen
    1972-01-01Applied statute in force: SFS 1971:69Sveriges 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.

    NJA 1983 s. 374, Grov oaktsamhet i skattebrottslagens mening?. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/nja-1983-s-374 (hämtad 2026-08-25, bevis sha256:dba64f5753328f48, bygge legal-2026-08-25).

    Machine addressHow to cite the platform
    sha256:
    dba64f5753328f483586bc738901540e5cd12e4bf9a8bcf769d13ed009c90ee3
    hämtad:
    2026-08-25
    source_confidence:
    official
    bygge:
    legal-2026-08-25
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/0b5540f0-a712-4930-a453-c33f912450d2

    Official publication. The address points to the authority or court that published the row. Högsta domstolen, Sveriges Domstolar.

    The row is a source reference with an official identifier. No legal advice and no compliance decision.