NJA 2018 s. 77
Målnr B 1384-17 (I), B 1555-17 (II), B 5604-16 (III)
Fråga om när underlåtenhet att upprätta årsredovisning i aktiebolag i rätt tid ska bedömas som bokföringsbrott av normalgraden respektive som ringa bokföringsbrott (I-III). Målnr B 1384-17 (I), B 1555-17 (II), B 5604-16 (III)
Core question
Fråga om när underlåtenhet att upprätta årsredovisning i aktiebolag i rätt tid ska bedömas som bokföringsbrott av normalgraden respektive som ringa bokföringsbrott (I-III)
The decision in three points
What happened
Målnr B 1384-17 (I), B 1555-17 (II), B 5604-16 (III)
Why it matters
Published as a guiding decision by Supreme Court of Sweden, 2018.
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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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.
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- runProofVerify()
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https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/nja-2018-s-77/manifest.json
- Court
- Supreme Court of Sweden
- Decided
- 2018-02-28
- Applies
- 0
Mål nr B 1384-17, B 1555-17, B 5604-16
- 11 kap. 5 § brottsbalken (1962:700)
Official publication. The address points to the authority or court that published the row.
Statutes
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.
| 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 |
| 2018-02-28 | Date of decision according to Högsta domstolen | Högsta domstolen |
Monitoring states when the row was checked, not how the legal position should be assessed.
Cite this row
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NJA 2018 s. 77, Fråga om när underlåtenhet att upprätta årsredovisning i aktiebolag i rätt tid ska bedömas som bokföringsbrott av normalgraden respektive som ringa bokföringsbrott (I-III). Målnr B 1384-17 (I), B 1555-17 (II), B 5604-16 (III). ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/nja-2018-s-77 (hämtad 2026-08-25, bevis sha256:2c5f59b3737aaba5, bygge legal-2026-08-25).
- sha256:
- 2c5f59b3737aaba596fcbbbad6b6cdadf63a25306e738606c9f0c4ba8764007e
- 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.