RÅ 2003 ref. 43
Inkomsttaxering 1999
Pensionsförsäkringspremie, som den skattskyldige erlagt i bank den 30 december men som bokförts på försäkringsbolagets konto först efter årsskiftet, har ansetts avdragsgill vid taxeringen för det år då premien erlades i banken. Inkomsttaxering 1999.
The decision in three points
What happened
Inkomsttaxering 1999.
What the court said
Pensionsförsäkringspremie, som den skattskyldige erlagt i bank den 30 december men som bokförts på försäkringsbolagets konto först efter årsskiftet, har ansetts avdragsgill vid taxeringen för det år då premien erlades i banken.
Why it matters
Published as a guiding decision by Supreme Administrative Court, before 2011, 2003.
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
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https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2003-43/manifest.json
- Court
- Supreme Administrative Court, before 2011
- Decided
- 2003-06-23
- Applies
- 0
Mål nr 4218-02
- 46 § 2 mom. första stycket 6 kommunalskattelagen (1928:370)
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Statutes
Case law read on 2026-08-29.
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| 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 |
| 2003-06-23 | Date of decision according to Regeringsrätten | Regeringsrätten |
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Cite this row
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RÅ 2003 ref. 43, Pensionsförsäkringspremie, som den skattskyldige erlagt i bank den 30 december men som bokförts på försäkringsbolagets konto först efter årsskiftet, har ansetts avdragsgill vid taxeringen för det år då premien erlades i banken. Inkomsttaxering 1999.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2003-43 (hämtad 2026-08-25, bevis sha256:163f47024298ea43, bygge legal-2026-08-25).
- sha256:
- 163f47024298ea4365d4bdc4d670ee71b2fb7b9bb1973134c131bac9cf86d115
- 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.