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RÅ 2004 ref. 141

Inkomsttaxering 1991

Avdrag för värdeminskning av nyttjanderätt har inte medgetts då det under beskattningsåret inte stått klart att rättigheten skulle kunna utnyttjas på avsett sätt. Inkomsttaxering 1991.

The decision in three points

  1. What happened

    Avdrag för värdeminskning av nyttjanderätt har inte medgetts då det under beskattningsåret inte stått klart att rättigheten skulle kunna utnyttjas på avsett sätt.

  2. 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)

      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()

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      https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2004-141/manifest.json

      Court
      Supreme Administrative Court, before 2011
      Decided
      2004-12-08
      Applies
      0

      Mål nr 187-01

      • 29 § anvisningarna punkt 6 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
        2004-12-08Date 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 2004 ref. 141, Avdrag för värdeminskning av nyttjanderätt har inte medgetts då det under beskattningsåret inte stått klart att rättigheten skulle kunna utnyttjas på avsett sätt. Inkomsttaxering 1991.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2004-141 (hämtad 2026-08-25, bevis sha256:d6b3d2842ef943e7, bygge legal-2026-08-25).

        Machine addressHow to cite the platform
        sha256:
        d6b3d2842ef943e76c8ed47a6b45ee4b02938ba241bfacc3da0836edc6f456be
        hämtad:
        2026-08-25
        source_confidence:
        official
        bygge:
        legal-2026-08-25
        officiell källa:
        https://rattspraxis.etjanst.domstol.se/sok/publicering/3b565cac-c5a9-4f86-8278-07a1e45db7d6

        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.