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RÅ 2007 ref. 85

Inkomsttaxering 1997-1999

Avdrag för ränta som ett dotterbolag till ett investmentbolag betalar till investmentbolaget och som finansieras med koncernbidrag har inte kunnat vägras med stöd av lagen mot skatteflykt. Inkomsttaxering 1997-1999.

The decision in three points

  1. What happened

    Avdrag för ränta som ett dotterbolag till ett investmentbolag betalar till investmentbolaget och som finansieras med koncernbidrag har inte kunnat vägras med stöd av lagen mot skatteflykt.

  2. Why it matters

    Published as a guiding decision by Supreme Administrative Court, before 2011, 2007. Applies Skatteflyktslagen.

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
  • 23 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()

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    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2007-85/manifest.json

    Court
    Supreme Administrative Court, before 2011
    Decided
    2007-11-06
    Applies
    1

    Mål nr 6699-04, 6701-04, 6703-04

    • 2 § lagen (1995:575) mot skatteflykt
    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
    2007-11-06Date of decision according to RegeringsrättenRegeringsrätten
    1995-07-01Applied statute in force: SFS 1995:575Sveriges riksdag

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

    Cite this row

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    RÅ 2007 ref. 85, Avdrag för ränta som ett dotterbolag till ett investmentbolag betalar till investmentbolaget och som finansieras med koncernbidrag har inte kunnat vägras med stöd av lagen mot skatteflykt. Inkomsttaxering 1997-1999.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2007-85 (hämtad 2026-08-25, bevis sha256:63f0eb8660a13e68, bygge legal-2026-08-25).

    Machine addressHow to cite the platform
    sha256:
    63f0eb8660a13e68fb307dcb12803a75a398c1b7821cc0cbb0dcae5b819b88ca
    hämtad:
    2026-08-25
    source_confidence:
    official
    bygge:
    legal-2026-08-25
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/8606cf93-e454-4fe2-9b01-3765a69ab8f8

    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.