RÅ 2002 ref. 97
Den omständigheten att finsk folkpension minskats med tidigare erhållen svensk folkpension har inte ansetts medföra rätt till avdrag vid…
Den omständigheten att finsk folkpension minskats med tidigare erhållen svensk folkpension har inte ansetts medföra rätt till avdrag vid den svenska inkomsttaxeringen.
The decision in three points
What the court said
Den omständigheten att finsk folkpension minskats med tidigare erhållen svensk folkpension har inte ansetts medföra rätt till avdrag vid den svenska inkomsttaxeringen.
Why it matters
Published as a guiding decision by Supreme Administrative Court, before 2011, 2002.
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
- 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.
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https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2002-97/manifest.json
- Court
- Supreme Administrative Court, before 2011
- Decided
- 2002-12-12
- Applies
- 0
Mål nr 5733-00, 5734-00
- 32 § 1 mom. första stycket b kommunalskattelagen (1928:370)
- Artikel 18 lagen (1989:933) om dubbelbeskattningsavtal mellan de nordiska länderna
- Artikel 27 i den nordiska konventionen den 15 juni 1992 om social trygghet, lagen (2004:114) om nordisk konvention om social trygghet
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 |
| 2002-12-12 | 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 2002 ref. 97, Den omständigheten att finsk folkpension minskats med tidigare erhållen svensk folkpension har inte ansetts medföra rätt till avdrag vid den svenska inkomsttaxeringen.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2002-97 (hämtad 2026-08-25, bevis sha256:f15792dce8875948, bygge legal-2026-08-25).
- sha256:
- f15792dce8875948de12b8ad0ac036f4f641a0c3bdb9cd20c688b7a38a390447
- 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.