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NJA 2014 s. 873

NJA 2014 s. 873, Supreme Court of Sweden (2014)

Judgment of Supreme Court of Sweden, 2014. Statutes applied: Skatteförfarandelag. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

Ett handelsbolag har påförts skattetillägg. Skatteverkets övervägande om personlig betalningsskyldighet för bolagsmännen avseende skattetillägget har ansetts inte utgöra hinder mot att bolagsmännen åtalas för skattebrott.

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The decision in three points

  1. What happened

    Ett handelsbolag har påförts skattetillägg.

  2. What the court said

    Skatteverkets övervägande om personlig betalningsskyldighet för bolagsmännen avseende skattetillägget har ansetts inte utgöra hinder mot att bolagsmännen åtalas för skattebrott.

  3. Why it matters

    Published as a guiding decision by Supreme Court of Sweden, 2014. Applies Skatteförfarandelagen.

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
  • 41 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/nja-2014-s-873/manifest.json

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    Court
    Supreme Court of Sweden
    Decided
    2014-12-11
    Applies
    1

    Mål nr Ö 5698-13

    Also searched as: NJA 2014 s 873, NJA 2014:873, NJA 2014 873, Nytt juridiskt arkiv 2014 s 873, Swedish judgment NJA 2014 s 873, Case NJA 2014 s. 873, NJA 2014 s. 873 2014, Ö 5698-13.

    • 59 kap. 11 § skatteförfarandelagen (2011:1244)
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    Högsta domstolen, Sveriges Domstolar

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

    Re-read scheduled

    Checked against the publisher 2026-09-20 · Next check 2026-10-20

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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
    StatusRe-read scheduled
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    Row history

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    Row history
    DateEventSource
    2026-09-05Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
    2014-12-11Date of decision according to Högsta domstolenHögsta domstolen
    2012-01-01Applied statute in force: SFS 2011:1244Sveriges riksdag

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    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 2014 s. 873, Ett handelsbolag har påförts skattetillägg. Skatteverkets övervägande om personlig betalningsskyldighet för bolagsmännen avseende skattetillägget har ansetts inte utgöra hinder mot att bolagsmännen åtalas för skattebrott.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/nja-2014-s-873 (hämtad 2026-10-29, bevis sha256:ba9edea9dbaf87d6, bygge legal-2026-10-29).

    Machine addressHow to cite the platform
    sha256:
    ba9edea9dbaf87d6ae49a90f2a3430072c822587a758677c607bf9cdcf1ca592
    hämtad:
    2026-10-29
    source_confidence:
    official
    bygge:
    legal-2026-10-29
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/6064dfcf-ac27-4416-bcf8-3d561d64e2aa

    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.