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RÅ 2007 ref. 87

Ett aktiebolags underskott har begränsats sedan ett handelsbolag som aktiebolaget har del i fått ackord

Ett aktiebolags underskott har begränsats sedan ett handelsbolag som aktiebolaget har del i fått ackord. Vid beräkning av kapitalvinst med anledning av att andelen avyttrats skall anskaffningsutgiften för andelen minskas med belopp som dragits av som aktiebolagets del av handelsbolagets underskott. Ackordet har inte ansetts böra påverka detta belopp. Förhandsbesked angående inkomstskatt.

The decision in three points

  1. What happened

    Ett aktiebolags underskott har begränsats sedan ett handelsbolag som aktiebolaget har del i fått ackord.

  2. What the court said

    Ackordet har inte ansetts böra påverka detta belopp.

  3. Why it matters

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

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    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2007-87/manifest.json

    Court
    Supreme Administrative Court, before 2011
    Decided
    2007-11-09
    Applies
    1

    Mål nr 4371-06

    • 40 kap. 21 § och 50 kap. 5 § andra stycket 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

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    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

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    Row history
    DateEventSource
    2026-08-29Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
    2007-11-09Date of decision according to RegeringsrättenRegeringsrätten
    2000-01-01Applied statute in force: SFS 1999:1229Sveriges riksdag

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    RÅ 2007 ref. 87, Ett aktiebolags underskott har begränsats sedan ett handelsbolag som aktiebolaget har del i fått ackord. Vid beräkning av kapitalvinst med anledning av att andelen avyttrats skall anskaffningsutgiften för andelen minskas med belopp som dragits av som aktiebolagets del av handelsbolagets underskott. Ackordet har inte ansetts böra påverka detta belopp. Förhandsbesked angående inkomstskatt.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2007-87 (hämtad 2026-08-25, bevis sha256:8ff4d1bafd302fb5, bygge legal-2026-08-25).

    Machine addressHow to cite the platform
    sha256:
    8ff4d1bafd302fb50b79ec6f540fbcab183905022da2cf10b076f7a015284b22
    hämtad:
    2026-08-25
    source_confidence:
    official
    bygge:
    legal-2026-08-25
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/7bac574e-2e8f-4005-80a6-e5f5328384d6

    Official publication. The address points to the authority or court that published the row. Regeringsrätten, Sveriges Domstolar.

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