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RÅ 2000 ref. 14

RÅ 2000 ref. 14, Supreme Administrative Court, before 2011 (2000)

Judgment of Supreme Administrative Court, before 2011, 2000. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

En ideell förenings utbildningsverksamhet har ansetts bestå till en del av verksamhet som uppfyller villkoren för skattefrihet enligt 7 § 5 mom. lagen (1947:576) om statlig inkomstskatt och till en del av uppdragsutbildning som inte uppfyller dessa villkor. Uppdragsutbildningen har inte ansetts utgöra en särskild förvärvsverksamhet (förvärvskälla). Förhandsbesked angående inkomstskatt.

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The decision in three points

  1. What happened

    Uppdragsutbildningen har inte ansetts utgöra en särskild förvärvsverksamhet (förvärvskälla).

  2. What the court said

    En ideell förenings utbildningsverksamhet har ansetts bestå till en del av verksamhet som uppfyller villkoren för skattefrihet enligt 7 § 5 mom. lagen (1947:576) om statlig inkomstskatt och till en del av uppdragsutbildning som inte uppfyller dessa villkor.

  3. Why it matters

    Published as a guiding decision by Supreme Administrative Court, before 2011, 2000.

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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    Questions (0)

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      https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2000-14/manifest.json

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      Court
      Supreme Administrative Court, before 2011
      Decided
      2000-04-18
      Applies
      0

      Mål nr 3111-99

      Also searched as: RÅ 2000 ref 14, RÅ 2000:14, RÅ 2000 14, Regeringsrättens årsbok 2000 ref 14, Swedish judgment RÅ 2000 ref 14, Case RÅ 2000 ref. 14, RÅ 2000 ref. 14 2000, 3111-99.

      • 7 § 5 mom. 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.

      Re-read scheduled

      Checked against the publisher 2026-09-20 · Next check 2026-10-20

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      Statutes

        Case law read on 2026-09-05.

        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.

        Change monitoring
        FieldValue
        RegisterSök rättspraxis, Sveriges Domstolar
        PublisherSveriges Domstolar
        Last read2026-09-05
        IntervalEvery 30 days
        Next re-read2026-10-05
        StatusRe-read scheduled
        Open the register at the publisher

        Row history

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        Row history
        DateEventSource
        2026-09-05Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
        2000-04-18Date of decision according to RegeringsrättenRegeringsrätten

        Monitoring states when the row was checked, not how the legal position should be assessed.

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        Cite this row

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        RÅ 2000 ref. 14, En ideell förenings utbildningsverksamhet har ansetts bestå till en del av verksamhet som uppfyller villkoren för skattefrihet enligt 7 § 5 mom. lagen (1947:576) om statlig inkomstskatt och till en del av uppdragsutbildning som inte uppfyller dessa villkor. Uppdragsutbildningen har inte ansetts utgöra en särskild förvärvsverksamhet (förvärvskälla). Förhandsbesked angående inkomstskatt.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/ra-2000-14 (hämtad 2026-10-26, bevis sha256:9f5c0602365b8498, bygge legal-2026-10-26).

        Machine addressHow to cite the platform
        sha256:
        9f5c0602365b8498219d01d7c799f47e910d2ee9e908f4294fbbb4fac688cd3a
        hämtad:
        2026-10-26
        source_confidence:
        official
        bygge:
        legal-2026-10-26
        officiell källa:
        https://rattspraxis.etjanst.domstol.se/sok/publicering/63326f48-9572-4d3c-a5b7-e528bb8b8ee8

        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.