RÅ 2005 ref. 77
Den nya grunden har ansetts innefatta otillåten taleändring
Skattemyndigheten har i kammarrätt åberopat en ny grund för sitt yrkande att ett aktiebolag skall vägras avdrag för underskott i ett kommanditbolag. Den nya grunden har ansetts innefatta otillåten taleändring. Inkomsttaxering 1995.
The decision in three points
What happened
Skattemyndigheten har i kammarrätt åberopat en ny grund för sitt yrkande att ett aktiebolag skall vägras avdrag för underskott i ett kommanditbolag.
What the court said
Den nya grunden har ansetts innefatta otillåten taleändring.
Why it matters
Published as a guiding decision by Supreme Administrative Court, before 2011, 2005.
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-2005-77/manifest.json
- Court
- Supreme Administrative Court, before 2011
- Decided
- 2005-12-16
- Applies
- 0
Mål nr 4201-02, 4202-02
- 6 kap. 18 § taxeringslagen (1990:324)
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 |
| 2005-12-16 | 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 2005 ref. 77, Skattemyndigheten har i kammarrätt åberopat en ny grund för sitt yrkande att ett aktiebolag skall vägras avdrag för underskott i ett kommanditbolag. Den nya grunden har ansetts innefatta otillåten taleändring. Inkomsttaxering 1995.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2005-77 (hämtad 2026-08-25, bevis sha256:8dc9867afa3da512, bygge legal-2026-08-25).
- sha256:
- 8dc9867afa3da512cdb554d1c5b0c15c35587d95afe11b86b5a5c3283b8fc308
- 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.