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RÅ 1996 ref. 101

RÅ 1996 ref. 101, Supreme Administrative Court, before 2011 (1996)

Judgment of Supreme Administrative Court, before 2011, 1996. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

Ett moderbolag (AB Volvo) har till sina aktieägare delat ut aktierna i ett dotter- bolag (Swedish Match AB). Härvid har - med hänsyn till omfattningen av bolagens verksamhet och omständigheterna i övrigt - det s.k. verksamhetsvillkoret i 3 § 7 mom. fjärde stycket lagen om statlig inkomstskatt ansetts uppfyllt trots att relationstalet avseende marknadsvärdena på aktierna i bolagen (ca 14 procent) klart understigit vad som i lagmotiven angivits som lägsta nivå (minst ca 20 procent). Förhandsbesked rörande inkomstskatt.

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The decision in three points

  1. What happened

    Ett moderbolag (AB Volvo) har till sina aktieägare delat ut aktierna i ett dotter- bolag (Swedish Match AB).

  2. What the court said

    Härvid har - med hänsyn till omfattningen av bolagens verksamhet och omständigheterna i övrigt - det s.k. verksamhetsvillkoret i 3 § 7 mom. fjärde stycket lagen om statlig inkomstskatt ansetts uppfyllt trots att relationstalet avseende marknadsvärdena på aktierna i bolagen (ca 14 procent) klart understigit vad som i lagmotiven angivits som lägsta nivå (minst ca 20 procent).

  3. Why it matters

    Published as a guiding decision by Supreme Administrative Court, before 2011, 1996.

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
      1996-11-25
      Applies
      0

      Mål nr 6172-96

      Also searched as: RÅ 1996 ref 101, RÅ 1996:101, RÅ 1996 101, Regeringsrättens årsbok 1996 ref 101, Swedish judgment RÅ 1996 ref 101, Case RÅ 1996 ref. 101, RÅ 1996 ref. 101 1996, 6172-96.

      • 22 § anvisningarna punkt 1 fjärde stycket sista meningen kommunalskattelagen (1928:370)
      • 3 § 7 mom. fjärde stycket lagen (1947:576) om statlig inkomstskatt
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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
        1996-11-25Date of decision according to RegeringsrättenRegeringsrätten

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        RÅ 1996 ref. 101, Ett moderbolag (AB Volvo) har till sina aktieägare delat ut aktierna i ett dotter- bolag (Swedish Match AB). Härvid har - med hänsyn till omfattningen av bolagens verksamhet och omständigheterna i övrigt - det s.k. verksamhetsvillkoret i 3 § 7 mom. fjärde stycket lagen om statlig inkomstskatt ansetts uppfyllt trots att relationstalet avseende marknadsvärdena på aktierna i bolagen (ca 14 procent) klart understigit vad som i lagmotiven angivits som lägsta nivå (minst ca 20 procent). Förhandsbesked rörande inkomstskatt.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/ra-1996-101 (hämtad 2026-10-02, bevis sha256:5d5c46a39deef562, bygge legal-2026-10-02).

        Machine addressHow to cite the platform
        sha256:
        5d5c46a39deef562d45e3b97f3f2fb4e9766666fb77627187f11fe164b808ca4
        hämtad:
        2026-10-02
        source_confidence:
        official
        bygge:
        legal-2026-10-02
        officiell källa:
        https://rattspraxis.etjanst.domstol.se/sok/publicering/5b4615d0-6b99-4449-9e55-f5946f8538b3

        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.