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NJA 2017 s. 690

Om en hälftendelägare i ett fåmansaktiebolag har varit faktisk företrädare för bolaget

Bokföringsbrott och försvårande av skattekontroll. Fråga om en hälftendelägare i ett fåmansaktiebolag har varit faktisk företrädare för bolaget.

Core question

Fråga om en hälftendelägare i ett fåmansaktiebolag har varit faktisk företrädare för bolaget

The decision in three points

  1. What happened

    Bokföringsbrott och försvårande av skattekontroll.

  2. Why it matters

    Published as a guiding decision by Supreme Court of Sweden, 2017. Applies ABL, 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 2 statutes
  • 128 other decisions in the register apply the same statute

The decision in context

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

Relations of the decision in the graph

Statutes (2)

Questions (0)

    Decisions (8)

    Agent commands

    • runCaseSummary()

      The core question and the decision in three points, verbatim from the published summary.

    • runLegalImpact()

      Risk profile, statutes and the decisions applying the same statute.

    • runObligationCheck()

      Deterministic test of whether the decision is guiding for your question.

    • runProofVerify()

      Check that the hash you cite belongs to this node.

    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/nja-2017-s-690/manifest.json

    Court
    Supreme Court of Sweden
    Decided
    2017-10-04
    Applies
    2

    Mål nr B 1981-16

    • 8 kap. 4 § och 29 § aktiebolagslagen (2005:551)
    • 10 § 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
    2017-10-04Date of decision according to Högsta domstolenHögsta domstolen
    2006-01-01Applied statute in force: SFS 2005:551Sveriges riksdag
    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 2017 s. 690, Bokföringsbrott och försvårande av skattekontroll. Fråga om en hälftendelägare i ett fåmansaktiebolag har varit faktisk företrädare för bolaget.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/nja-2017-s-690 (hämtad 2026-08-25, bevis sha256:8ce4089a7b730d1f, bygge legal-2026-08-25).

    Machine addressHow to cite the platform
    sha256:
    8ce4089a7b730d1f760095e1f5f908e8e0db557c453d3c520c1b136d7d933095
    hämtad:
    2026-08-25
    source_confidence:
    official
    bygge:
    legal-2026-08-25
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/0b978a0e-89b9-4df5-b84c-3c558168ff81

    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.