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RÅ 2003 ref. 47

Förhandsbesked angående inkomstskatt

Vid en fusion med ett helägt dotterbolag har den omständigheten att moderbolaget redovisar en goodwillpost som en följd av att koncernmässiga värden tillämpas vid fusionen inte ansetts medföra att inkomstbeskattning skall ske. Förhandsbesked angående inkomstskatt.

The decision in three points

  1. What happened

    Förhandsbesked angående inkomstskatt.

  2. What the court said

    Vid en fusion med ett helägt dotterbolag har den omständigheten att moderbolaget redovisar en goodwillpost som en följd av att koncernmässiga värden tillämpas vid fusionen inte ansetts medföra att inkomstbeskattning skall ske.

  3. Why it matters

    Published as a guiding decision by Supreme Administrative Court, before 2011, 2003. Applies Inkomstskattelagen.

Risk profile of the decision

HighThe decision carries substantial weight when relied upon. The reasons below show what the level rests on.

  • Published as a guiding decision by Supreme Administrative Court, before 2011
  • Applies one statute
  • 442 other decisions in the register apply the same statute

The decision in context

The decision is used in questions about tax and tax procedure.

Relations of the decision in the graph

Statutes (1)

Questions (0)

    Decisions (8)

    Agent commands

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    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2003-47/manifest.json

    Court
    Supreme Administrative Court, before 2011
    Decided
    2003-05-22
    Applies
    1

    Mål nr 5657-02

    • 18 kap. 1 § och 37 kap. 20 § inkomstskattelagen (1999:1229)
    Regeringsrätten, Sveriges Domstolar

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

    Statutes

    Case law

    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
    2003-05-22Date of decision according to RegeringsrättenRegeringsrätten
    2000-01-01Applied statute in force: SFS 1999:1229Sveriges riksdag

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    RÅ 2003 ref. 47, Vid en fusion med ett helägt dotterbolag har den omständigheten att moderbolaget redovisar en goodwillpost som en följd av att koncernmässiga värden tillämpas vid fusionen inte ansetts medföra att inkomstbeskattning skall ske. Förhandsbesked angående inkomstskatt.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2003-47 (hämtad 2026-08-25, bevis sha256:0b0eebef8c79a64c, bygge legal-2026-08-25).

    Machine addressHow to cite the platform
    sha256:
    0b0eebef8c79a64ce51c33e09fce3fc200a8da0dd64e27006d79a33f6940c08f
    hämtad:
    2026-08-25
    source_confidence:
    official
    bygge:
    legal-2026-08-25
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/437a7936-85d8-4826-9fcd-8244c9428bb8

    Official publication. The address points to the authority or court that published the row. Regeringsrätten, Sveriges Domstolar.

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