RÅ 2001 ref. 7
Förhandsbesked angående inkomstskatt
Ett kreditmarknadsbolag har ansetts berättigat till avdrag för värdeminskning på leasingegendom utan hinder av restvärdegaranti från leverantören av egendomen eller annan och bankgaranti för motparternas åtaganden. Förhandsbesked angående inkomstskatt.
The decision in three points
What happened
Förhandsbesked angående inkomstskatt.
What the court said
Ett kreditmarknadsbolag har ansetts berättigat till avdrag för värdeminskning på leasingegendom utan hinder av restvärdegaranti från leverantören av egendomen eller annan och bankgaranti för motparternas åtaganden.
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)
Decisions (4)
- RÅ 2010 ref. 122REGR
- RÅ 2010 ref. 123REGR
- RÅ 2010 ref. 116REGR
- RÅ 2010 ref. 113REGR
Agent commands
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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.
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https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2001-7/manifest.json
- Court
- Supreme Administrative Court, before 2011
- Decided
- 2001-01-25
- Applies
- 0
Mål nr 4329-00
- 23 § anvisningarna punkt 12 och 13 kommunalskattelagen (1928:370)
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.
| Field | Value |
|---|---|
| Register | Sök rättspraxis, Sveriges Domstolar |
| Publisher | Sveriges Domstolar |
| Last read | 2026-08-29 |
| Interval | Every 30 days |
| Next re-read | 2026-09-28 |
| Status | Checked against the publisher |
Row history
Dated events concerning this exact row, newest first. No event appears here without a date in a primary source.
| Date | Event | Source |
|---|---|---|
| 2026-08-29 | Row read against the courts' own register | Sök rättspraxis, Sveriges Domstolar |
| 2001-01-25 | Date of decision according to Regeringsrätten | Regeringsrätten |
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. 7, Ett kreditmarknadsbolag har ansetts berättigat till avdrag för värdeminskning på leasingegendom utan hinder av restvärdegaranti från leverantören av egendomen eller annan och bankgaranti för motparternas åtaganden. Förhandsbesked angående inkomstskatt.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2001-7 (hämtad 2026-08-25, bevis sha256:b17ab9412e12f8f1, bygge legal-2026-08-25).
- sha256:
- b17ab9412e12f8f12218c2027c62e19f46978de5c63af3b5a29c41fcbef66132
- hämtad:
- 2026-08-25
- source_confidence:
- official
- bygge:
- legal-2026-08-25
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.