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RÅ 2007 ref. 87

RÅ 2007 ref. 87, Supreme Administrative Court, before 2011 (2007)

Judgment of Supreme Administrative Court, before 2011, 2007. Statutes applied: Inkomstskattelag. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

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.

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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
  • 445 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

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

    Mål nr 4371-06

    Also searched as: RÅ 2007 ref 87, RÅ 2007:87, RÅ 2007 87, Regeringsrättens årsbok 2007 ref 87, Swedish judgment RÅ 2007 ref 87, Case RÅ 2007 ref. 87, RÅ 2007 ref. 87 2007, 4371-06.

    • 40 kap. 21 § och 50 kap. 5 § andra stycket inkomstskattelagen (1999:1229)
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    Regeringsrätten, Sveriges Domstolar

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

    Re-read scheduled

    Checked against the publisher 2026-09-20 · Next check 2026-10-20

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    Statutes

    Case law

    Case law read on 2026-09-05.

    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 read2026-09-05
    IntervalEvery 30 days
    Next re-read2026-10-05
    StatusRe-read scheduled
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    Row history

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    Row history
    DateEventSource
    2026-09-05Row 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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    Cite this row

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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.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/ra-2007-87 (hämtad 2026-10-21, bevis sha256:27dfcc4a480e3447, bygge legal-2026-10-21).

    Machine addressHow to cite the platform
    sha256:
    27dfcc4a480e344785136edcb78fbba26dcee30345006ee7da416209abe540fb
    hämtad:
    2026-10-21
    source_confidence:
    official
    bygge:
    legal-2026-10-21
    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.

    The row is a source reference with an official identifier. No legal advice and no compliance decision.