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RÅ 1994 ref. 16

RÅ 1994 ref. 16, Supreme Administrative Court, before 2011 (1994)

Judgment of Supreme Administrative Court, before 2011, 1994. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

Fråga, vid tillämpning av reglerna i 2 § 4 mom. lagen om statlig inkomstskatt i samband med fusion enligt 14 kap. 8 § aktiebolagslagen, om beskattningseffekterna när moderbolagets aktier i dotterbolaget utgör omsättningstillgångar och de tillgångar som förs över från dotterbolaget till moderbolaget byter karaktär från anläggningstillgångar till omsättningstillgångar. Förhandsbesked angående inkomstskatt.

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The decision in three points

  1. What happened

    Fråga, vid tillämpning av reglerna i 2 § 4 mom. lagen om statlig inkomstskatt i samband med fusion enligt 14 kap. 8 § aktiebolagslagen, om beskattningseffekterna när moderbolagets aktier i dotterbolaget utgör omsättningstillgångar och de tillgångar som förs över från dotterbolaget till moderbolaget byter karaktär från anläggningstillgångar till omsättningstillgångar.

  2. Why it matters

    Published as a guiding decision by Supreme Administrative Court, before 2011, 1994.

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
      1994-03-15
      Applies
      0

      Mål nr 4147-93

      Also searched as: RÅ 1994 ref 16, RÅ 1994:16, RÅ 1994 16, Regeringsrättens årsbok 1994 ref 16, Swedish judgment RÅ 1994 ref 16, Case RÅ 1994 ref. 16, RÅ 1994 ref. 16 1994, 4147-93.

      • 2 § 4 mom. lagen (1947:576) om statlig inkomstskatt
      • 14 kap. 8 § aktiebolagslagen (1975:1385)
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      Regeringsrätten, Sveriges Domstolar

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      Checked against the publisher 2026-09-20

      Next check 2026-10-20 · Fresh

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        Case law read on 2026-09-05.

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        FieldValue
        RegisterSök rättspraxis, Sveriges Domstolar
        PublisherSveriges Domstolar
        Last read2026-09-05
        IntervalEvery 30 days
        Next re-read2026-10-05
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        Row history
        DateEventSource
        2026-09-05Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
        1994-03-15Date of decision according to RegeringsrättenRegeringsrätten

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        RÅ 1994 ref. 16, Fråga, vid tillämpning av reglerna i 2 § 4 mom. lagen om statlig inkomstskatt i samband med fusion enligt 14 kap. 8 § aktiebolagslagen, om beskattningseffekterna när moderbolagets aktier i dotterbolaget utgör omsättningstillgångar och de tillgångar som förs över från dotterbolaget till moderbolaget byter karaktär från anläggningstillgångar till omsättningstillgångar. Förhandsbesked angående inkomstskatt.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/ra-1994-16 (hämtad 2026-10-02, bevis sha256:f7edaed1fedb523c, bygge legal-2026-10-02).

        Machine addressHow to cite the platform
        sha256:
        f7edaed1fedb523cb0f2e36f3ee7cb224f760162847103b73484710144290ed6
        hämtad:
        2026-10-02
        source_confidence:
        official
        bygge:
        legal-2026-10-02
        officiell källa:
        https://rattspraxis.etjanst.domstol.se/sok/publicering/ad019a28-dbed-4da8-a4e6-e7f367409635

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

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