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RÅ 1994 ref. 4

RÅ 1994 ref. 4, 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)

Person som på grund av arbetsskada genomgick rehabilitering enligt lagen om allmän försäkring och därvid uppbar sjukpenning har erhållit avdrag för kostnader för resor mellan hemmet och de platser där rehabiliteringen ägt rum på den grunden att rehabiliteringen ansetts jämställd med fullgörande av tjänst. Inkomsttaxering 1990.

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The decision in three points

  1. What happened

    Inkomsttaxering 1990.

  2. What the court said

    Person som på grund av arbetsskada genomgick rehabilitering enligt lagen om allmän försäkring och därvid uppbar sjukpenning har erhållit avdrag för kostnader för resor mellan hemmet och de platser där rehabiliteringen ägt rum på den grunden att rehabiliteringen ansetts jämställd med fullgörande av tjänst.

  3. 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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      https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-1994-4/manifest.json

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      Court
      Supreme Administrative Court, before 2011
      Decided
      1994-03-14
      Applies
      0

      Mål nr 4986-92

      Also searched as: RÅ 1994 ref 4, RÅ 1994:4, RÅ 1994 4, Regeringsrättens årsbok 1994 ref 4, Swedish judgment RÅ 1994 ref 4, Case RÅ 1994 ref. 4, RÅ 1994 ref. 4 1994, 4986-92.

      • 33 § anvisningarna punkt 3 och 4 kommunalskattelagen (1928:370)
      • 2 kap. 11 § och 20 kap. 3 § lagen (1962:381) om allmän försäkring
      • 6 kap. 5 och 7 § lagen (1976:380) om arbetsskadeförsäkring
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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
        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
        1994-03-14Date of decision according to RegeringsrättenRegeringsrätten

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        RÅ 1994 ref. 4, Person som på grund av arbetsskada genomgick rehabilitering enligt lagen om allmän försäkring och därvid uppbar sjukpenning har erhållit avdrag för kostnader för resor mellan hemmet och de platser där rehabiliteringen ägt rum på den grunden att rehabiliteringen ansetts jämställd med fullgörande av tjänst. Inkomsttaxering 1990.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/ra-1994-4 (hämtad 2026-10-07, bevis sha256:be1bfc45f84cc59b, bygge legal-2026-10-07).

        Machine addressHow to cite the platform
        sha256:
        be1bfc45f84cc59bfe3d874dc9fc515caa6c849750ecfc88524edf0a290a2969
        hämtad:
        2026-10-07
        source_confidence:
        official
        bygge:
        legal-2026-10-07
        officiell källa:
        https://rattspraxis.etjanst.domstol.se/sok/publicering/c5114e82-fdcd-4263-a467-17d55b66256e

        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.