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RÅ 1993 ref. 30

RÅ 1993 ref. 30, Supreme Administrative Court, before 2011 (1993)

Judgment of Supreme Administrative Court, before 2011, 1993. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

Servicelägenheter och gruppbostäder för senildementa har ansetts utgöra sådana stadigvarande bostäder som avses i 18 § lagen (1968:430) om mervärdeskatt. Kommun har därför inte medgivits rätt till avdrag för ingående skatt som belöper på dessa. Förhandsbesked angående mervärdeskatt.

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The decision in three points

  1. What happened

    Kommun har därför inte medgivits rätt till avdrag för ingående skatt som belöper på dessa.

  2. What the court said

    Servicelägenheter och gruppbostäder för senildementa har ansetts utgöra sådana stadigvarande bostäder som avses i 18 § lagen (1968:430) om mervärdeskatt.

  3. Why it matters

    Published as a guiding decision by Supreme Administrative Court, before 2011, 1993.

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 Administrative Court, before 2011

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      Court
      Supreme Administrative Court, before 2011
      Decided
      1993-03-25
      Applies
      0

      Mål nr 2160-92

      Also searched as: RÅ 1993 ref 30, RÅ 1993:30, RÅ 1993 30, Regeringsrättens årsbok 1993 ref 30, Swedish judgment RÅ 1993 ref 30, Case RÅ 1993 ref. 30, RÅ 1993 ref. 30 1993, 2160-92.

      • 18 § första stycket 1) och 18 a § andra stycket lagen (1968:430) om mervärdeskatt
      • 20 § andra stycket och 21 § tredje stycket socialtjänstlagen (1980:620)
      • 6 § tredje stycket socialtjänstförordningen (1981:750)
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      Regeringsrätten, Sveriges Domstolar

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

      Checked against the publisher 2026-09-20

      Next check 2026-10-20 · Fresh

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      Statutes

        Case law read on 2026-09-05.

        Change monitoring

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        Change monitoring
        FieldValue
        RegisterSök rättspraxis, Sveriges Domstolar
        PublisherSveriges Domstolar
        Last read2026-09-05
        IntervalEvery 30 days
        Next re-read2026-10-05
        StatusChecked against the publisher
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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
        1993-03-25Date of decision according to RegeringsrättenRegeringsrätten

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        Cite this row

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        RÅ 1993 ref. 30, Servicelägenheter och gruppbostäder för senildementa har ansetts utgöra sådana stadigvarande bostäder som avses i 18 § lagen (1968:430) om mervärdeskatt. Kommun har därför inte medgivits rätt till avdrag för ingående skatt som belöper på dessa. Förhandsbesked angående mervärdeskatt.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/ra-1993-30 (hämtad 2026-09-26, bevis sha256:d1e7bead750a1c6b, bygge legal-2026-09-26).

        Machine addressHow to cite the platform
        sha256:
        d1e7bead750a1c6bbc3d24bcfac610d5019ce61a715e564fa938b01236afc02b
        hämtad:
        2026-09-26
        source_confidence:
        official
        bygge:
        legal-2026-09-26
        officiell källa:
        https://rattspraxis.etjanst.domstol.se/sok/publicering/46a3f401-62d5-46c7-a40b-42bf92656577

        Official publication. The address points to the authority or court that published the row. Regeringsrätten, Sveriges Domstolar.

        The row is a source reference with an official identifier. No legal advice and no compliance decision.