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RÅ 2004 ref. 140

RÅ 2004 ref. 140, Supreme Administrative Court, before 2011 (2004)

Judgment of Supreme Administrative Court, before 2011, 2004. Statutes applied: Inkomstskattelag. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

Utdelningsbeskattning har ansetts inte kunna underlåtas vid en överlåtelse till underpris av näringsbetingade andelar mellan två aktiebolag med samma person som ägare. Förhandsbesked angående inkomstskatt.

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The decision in three points

  1. What happened

    Förhandsbesked angående inkomstskatt.

  2. What the court said

    Utdelningsbeskattning har ansetts inte kunna underlåtas vid en överlåtelse till underpris av näringsbetingade andelar mellan två aktiebolag med samma person som ägare.

  3. Why it matters

    Published as a guiding decision by Supreme Administrative Court, before 2011, 2004. 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
  • 445 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)

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    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2004-140/manifest.json

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    Court
    Supreme Administrative Court, before 2011
    Decided
    2004-11-08
    Applies
    1

    Mål nr 3693-04

    Also searched as: RÅ 2004 ref 140, RÅ 2004:140, RÅ 2004 140, Regeringsrättens årsbok 2004 ref 140, Swedish judgment RÅ 2004 ref 140, Case RÅ 2004 ref. 140, RÅ 2004 ref. 140 2004, 3693-04.

    • 2 kap. 24 § och 25 §, 23 kap. 2 §, 17 § och 19 § samt 57 kap. 4 § inkomstskattelagen (1999:1229)
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    Regeringsrätten, Sveriges Domstolar

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

    Verified, unchanged

    Checked against the publisher 2026-09-20 · Next check 2026-10-20

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    Statutes

    Case law

    Case law read on 2026-09-05.

    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 read2026-09-05
    IntervalEvery 30 days
    Next re-read2026-10-05
    StatusRe-read scheduled
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    Row history

    Dated events concerning this exact row, newest first. No event appears here without a date in a primary source.

    Row history
    DateEventSource
    2026-09-05Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
    2004-11-08Date of decision according to RegeringsrättenRegeringsrätten
    2000-01-01Applied statute in force: SFS 1999:1229Sveriges riksdag

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    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. 140, Utdelningsbeskattning har ansetts inte kunna underlåtas vid en överlåtelse till underpris av näringsbetingade andelar mellan två aktiebolag med samma person som ägare. Förhandsbesked angående inkomstskatt.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/ra-2004-140 (hämtad 2026-10-17, bevis sha256:f17831976da29b78, bygge legal-2026-10-17).

    Machine addressHow to cite the platform
    sha256:
    f17831976da29b78e93a23aa964f2b97d63683c0b267bc305c167d06b3701473
    hämtad:
    2026-10-17
    source_confidence:
    official
    bygge:
    legal-2026-10-17
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/d81bfd3f-02b0-43f4-869c-e0e34041d89e

    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.