RÅ 2004 ref. 100
Omsättning av s.k. market maker-tjänster har ansetts skattepliktig till mervärdesskatt
Omsättning av s.k. market maker-tjänster har ansetts skattepliktig till mervärdesskatt.
The decision in three points
What the court said
Omsättning av s.k. market maker-tjänster har ansetts skattepliktig till mervärdesskatt.
Why it matters
Published as a guiding decision by Supreme Administrative Court, before 2011, 2004.
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.
- runObligationCheck()
Deterministic test of whether the decision is guiding for your question.
- runProofVerify()
Check that the hash you cite belongs to this node.
https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2004-100/manifest.json
- Court
- Supreme Administrative Court, before 2011
- Decided
- 2004-11-29
- Applies
- 0
Mål nr 6725-01, 6726-01
- 3 kap. 9 § mervärdesskattelagen (1994:200)
- 8 § 3 lagen (1968:430) om mervärdesskatt
- 8 § anvisningarna punkt 5 lagen (1968:430) om mervärdesskatt
- Artikel 13 B. d 5 i rådets sjätte direktiv (77/388/EEG) av den 17 maj 1977 om harmonisering av medlemsstaternas lagstiftning rörande omsättningsskatter - Gemensamt system för mervärdesskatt: enhetlig beräkningsgrund
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 |
| 2004-11-29 | 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 2004 ref. 100, Omsättning av s.k. market maker-tjänster har ansetts skattepliktig till mervärdesskatt.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2004-100 (hämtad 2026-08-25, bevis sha256:1c795e578fc8c809, bygge legal-2026-08-25).
- sha256:
- 1c795e578fc8c809db97abee87388a64e5d0f417d5d628a44e4986a632e8aff9
- 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.