RÅ 2004 ref. 113
Utgifter i form av löner som ett bolag haft för utveckling av anskaffade maskiner får dras av omedelbart
Utgifter i form av löner som ett bolag haft för utveckling av anskaffade maskiner får dras av omedelbart. Inkomsttaxering 1996.
The decision in three points
What happened
Utgifter i form av löner som ett bolag haft för utveckling av anskaffade maskiner får dras av omedelbart.
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
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The core question and the decision in three points, verbatim from the published summary.
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https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2004-113/manifest.json
- Court
- Supreme Administrative Court, before 2011
- Decided
- 2004-11-23
- Applies
- 0
Mål nr 1112-03
- 23 § anvisningarna punkt 24 kommunalskattelagen (1928:370)
- 24 § kommunalskattelagen (1928:370)
- 24 § anvisningarna punkt 1 första och tredje styckena kommunalskattelagen (1928:370)
- 17 § andra stycket bokföringslagen (1976:125)
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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 |
| 2004-11-23 | 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. 113, Utgifter i form av löner som ett bolag haft för utveckling av anskaffade maskiner får dras av omedelbart. Inkomsttaxering 1996.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2004-113 (hämtad 2026-08-25, bevis sha256:0f7337747c20e6e1, bygge legal-2026-08-25).
- sha256:
- 0f7337747c20e6e11917017ef698cb1a47313ad8e2eae5c08c1501614e60dcc6
- 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.