NJA 2014 s. 371
Ne bis in idem
Ne bis in idem. En skattskyldig har i självdeklaration underlåtit att redovisa inkomster av näringsverksamhet och mervärdesskatt. Beslut om skattetillägg beträffande inkomstskatt har ansetts inte hindra en prövning av åtal för skattebrott avseende mervärdesskatt. Jfr NJA 2013 s. 1076.
The decision in three points
What happened
Ne bis in idem.
What the court said
Beslut om skattetillägg beträffande inkomstskatt har ansetts inte hindra en prövning av åtal för skattebrott avseende mervärdesskatt.
Why it matters
Published as a guiding decision by Supreme Court of Sweden, 2014.
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 Court of Sweden
Relations of the decision in the graph
Statutes (0)
Questions (0)
Decisions (4)
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https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/nja-2014-s-371/manifest.json
- Court
- Supreme Court of Sweden
- Decided
- 2014-04-25
- Applies
- 0
Mål nr B 4533-12
- Artikel 4 i Protokoll nr 7 den 22 november 1984 till europeiska konventionen angående skydd för de mänskliga rättigheterna och de grundläggande friheterna. (1994:1219)
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Statutes
Case law read on 2026-08-29.
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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 |
| 2014-04-25 | Date of decision according to Högsta domstolen | Högsta domstolen |
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NJA 2014 s. 371, Ne bis in idem. En skattskyldig har i självdeklaration underlåtit att redovisa inkomster av näringsverksamhet och mervärdesskatt. Beslut om skattetillägg beträffande inkomstskatt har ansetts inte hindra en prövning av åtal för skattebrott avseende mervärdesskatt. Jfr NJA 2013 s. 1076.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/nja-2014-s-371 (hämtad 2026-08-25, bevis sha256:cba44f243047f348, bygge legal-2026-08-25).
- sha256:
- cba44f243047f348e5b6b6de168cc5c00aa9e8be58ab9761589e0c162c1a2cec
- 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 domstolen, Sveriges Domstolar.
The row is a source reference with an official identifier. No legal advice and no compliance decision.