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RÅ 2001 ref. 13

Om en revisor, som brustit i betalning av sina skatteskulder och inte lämnat självdeklaration i tid, skall vägras fortsatt godkännande som…

Fråga om en revisor, som brustit i betalning av sina skatteskulder och inte lämnat självdeklaration i tid, skall vägras fortsatt godkännande som revisor.

Core question

Fråga om en revisor, som brustit i betalning av sina skatteskulder och inte lämnat självdeklaration i tid, skall vägras fortsatt godkännande som revisor

The decision in three points

  1. Why it matters

    Published as a guiding decision by Supreme Administrative Court, before 2011, 2001.

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

Relations of the decision in the graph

Statutes (0)

    Questions (0)

      Agent commands

      • runCaseSummary()

        The core question and the decision in three points, verbatim from the published summary.

      • runLegalImpact()

        Risk profile, statutes and the decisions applying the same statute.

      • runObligationCheck()

        Deterministic test of whether the decision is guiding for your question.

      • runProofVerify()

        Check that the hash you cite belongs to this node.

      https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2001-13/manifest.json

      Court
      Supreme Administrative Court, before 2011
      Decided
      2001-03-27
      Applies
      0

      Mål nr 1786-99

      • 4 § 5 lagen (1995:528) om revisorer
      Regeringsrätten, Sveriges Domstolar

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

      Statutes

        Case law read on 2026-08-29.

        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 read2026-08-29
        IntervalEvery 30 days
        Next re-read2026-09-28
        StatusChecked against the publisher
        Open the register at the publisher

        Row history

        Dated events concerning this exact row, newest first. No event appears here without a date in a primary source.

        Row history
        DateEventSource
        2026-08-29Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
        2001-03-27Date of decision according to RegeringsrättenRegeringsrätten

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

        Cite this row

        The string below travels with a memo, a case file or an agent chain. The same string sits in the citation field of the API response.

        RÅ 2001 ref. 13, Fråga om en revisor, som brustit i betalning av sina skatteskulder och inte lämnat självdeklaration i tid, skall vägras fortsatt godkännande som revisor.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2001-13 (hämtad 2026-08-25, bevis sha256:33fc57ba282a2e73, bygge legal-2026-08-25).

        Machine addressHow to cite the platform
        sha256:
        33fc57ba282a2e730fc4a02418beabf32bee91da50285a50babeffebc53fea6f
        hämtad:
        2026-08-25
        source_confidence:
        official
        bygge:
        legal-2026-08-25
        officiell källa:
        https://rattspraxis.etjanst.domstol.se/sok/publicering/eb2a3325-ec9a-4e67-b3f1-7e13f8130630

        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.