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RÅ 2006 ref. 14

En fysisk person äger en andel i ett kommanditbolag som i sin tur äger en andel i ett handelsbolag

En fysisk person äger en andel i ett kommanditbolag som i sin tur äger en andel i ett handelsbolag. Justering av anskaffningsutgiften för kommanditbolagets andel i handelsbolaget har skett enligt de principer som gäller för en andelsägare som är juridisk person. Förhandsbesked angående inkomstskatt.

The decision in three points

  1. What happened

    En fysisk person äger en andel i ett kommanditbolag som i sin tur äger en andel i ett handelsbolag.

  2. Why it matters

    Published as a guiding decision by Supreme Administrative Court, before 2011, 2006. 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
  • 442 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)

    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-2006-14/manifest.json

    Court
    Supreme Administrative Court, before 2011
    Decided
    2006-03-30
    Applies
    1

    Mål nr 192-05

    • 50 kap. 5 § och 6 § inkomstskattelagen (1999:1229)
    Regeringsrätten, Sveriges Domstolar

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

    Statutes

    Case law

    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
    2006-03-30Date of decision according to RegeringsrättenRegeringsrätten
    2000-01-01Applied statute in force: SFS 1999:1229Sveriges riksdag

    Monitoring states when the row was checked, not how the legal position should be assessed.

    Cite this row

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    RÅ 2006 ref. 14, En fysisk person äger en andel i ett kommanditbolag som i sin tur äger en andel i ett handelsbolag. Justering av anskaffningsutgiften för kommanditbolagets andel i handelsbolaget har skett enligt de principer som gäller för en andelsägare som är juridisk person. Förhandsbesked angående inkomstskatt.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2006-14 (hämtad 2026-08-25, bevis sha256:251fa684f963a9f4, bygge legal-2026-08-25).

    Machine addressHow to cite the platform
    sha256:
    251fa684f963a9f419f4202a8bab43f1653910218b69aabf378930bef681542d
    hämtad:
    2026-08-25
    source_confidence:
    official
    bygge:
    legal-2026-08-25
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/645e87e9-2f68-4cad-a1b6-563bdfd0e888

    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.