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NJA 2005 s. 252

NJA 2005 s. 252, Supreme Court of Sweden (2005)

Judgment of Supreme Court of Sweden, 2005. Statutes applied: Bokföringslag. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

Underlåtenhet att bevara verifikationer avseende varje enskilt köruppdrag i taxirörelse har stått i strid med bokföringslagen, men har inte ansetts medföra att rörelsens förlopp inte i huvudsak kunnat bedömas med ledning av bokföringen. Åtal för bokföringsbrott har därför ogillats.

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The decision in three points

  1. What happened

    Åtal för bokföringsbrott har därför ogillats.

  2. What the court said

    Underlåtenhet att bevara verifikationer avseende varje enskilt köruppdrag i taxirörelse har stått i strid med bokföringslagen, men har inte ansetts medföra att rörelsens förlopp inte i huvudsak kunnat bedömas med ledning av bokföringen.

  3. Why it matters

    Published as a guiding decision by Supreme Court of Sweden, 2005. Applies BFL.

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
  • 10 other decisions in the register apply the same statute

The decision in context

The decision is used in questions about company law and accounting.

Relations of the decision in the graph

Statutes (1)

  • BFLSFS 1999:1078

Questions (0)

    Decisions (8)

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    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/nja-2005-s-252/manifest.json

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    Court
    Supreme Court of Sweden
    Decided
    2005-04-25
    Applies
    1

    Mål nr B 2879-03

    Also searched as: NJA 2005 s 252, NJA 2005:252, NJA 2005 252, Nytt juridiskt arkiv 2005 s 252, Swedish judgment NJA 2005 s 252, Case NJA 2005 s. 252, NJA 2005 s. 252 2005, B 2879-03.

    • 5 kap. 1 §, 6 § och 7 § bokföringslagen (1999:1078)
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    Högsta domstolen, 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

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    Statutes

    • BFL

      SFS 1999:1078 · Company law and accounting

    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
    2005-04-25Date of decision according to Högsta domstolenHögsta domstolen
    2000-01-01Applied statute in force: SFS 1999:1078Sveriges riksdag

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    Cite this row

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    NJA 2005 s. 252, Underlåtenhet att bevara verifikationer avseende varje enskilt köruppdrag i taxirörelse har stått i strid med bokföringslagen, men har inte ansetts medföra att rörelsens förlopp inte i huvudsak kunnat bedömas med ledning av bokföringen. Åtal för bokföringsbrott har därför ogillats.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/nja-2005-s-252 (hämtad 2026-10-14, bevis sha256:850606877dbd28a6, bygge legal-2026-10-14).

    Machine addressHow to cite the platform
    sha256:
    850606877dbd28a6c803a88ff9c4b241448d83cff47256d5e462791fb60289bf
    hämtad:
    2026-10-14
    source_confidence:
    official
    bygge:
    legal-2026-10-14
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/23b0426f-d057-460f-9248-b2c652ff1998

    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.