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RÅ 2003 ref. 70

Lastpallar ingående i en för flera företag gemensam pool har ansetts utgöra inventarier

Lastpallar ingående i en för flera företag gemensam pool har ansetts utgöra inventarier. Inkomsttaxering 1994.

The decision in three points

  1. What happened

    Inkomsttaxering 1994.

  2. What the court said

    Lastpallar ingående i en för flera företag gemensam pool har ansetts utgöra inventarier.

  3. 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)

      Agent commands

      • runCaseSummary()

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      https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2003-70/manifest.json

      Court
      Supreme Administrative Court, before 2011
      Decided
      2003-10-16
      Applies
      0

      Mål nr 3638-99

      • 13 § första stycket bokföringslagen (1976:125)
      • 23 § anvisningarna punkt 12 första stycket kommunalskattelagen (1928:370)
      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
        2003-10-16Date 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 2003 ref. 70, Lastpallar ingående i en för flera företag gemensam pool har ansetts utgöra inventarier. Inkomsttaxering 1994.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2003-70 (hämtad 2026-08-25, bevis sha256:0c2811d623cd5326, bygge legal-2026-08-25).

        Machine addressHow to cite the platform
        sha256:
        0c2811d623cd53262246ac1096af704a2599bd27a7794f801ff0c4a4e073fc03
        hämtad:
        2026-08-25
        source_confidence:
        official
        bygge:
        legal-2026-08-25
        officiell källa:
        https://rattspraxis.etjanst.domstol.se/sok/publicering/146354bd-518b-4b05-969e-c749afe3fafc

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

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