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RÅ 2008 ref. 58

Om tillämpning av den s.k. utomståenderegeln vid beskattning av kapitalinkomst på aktier i fåmansföretag

Fråga om tillämpning av den s.k. utomståenderegeln vid beskattning av kapitalinkomst på aktier i fåmansföretag. Inkomsttaxering 2000.

Core question

Fråga om tillämpning av den s.k. utomståenderegeln vid beskattning av kapitalinkomst på aktier i fåmansföretag

The decision in three points

  1. What happened

    Inkomsttaxering 2000.

  2. Why it matters

    Published as a guiding decision by Supreme Administrative Court, before 2011, 2008.

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)

      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-2008-58/manifest.json

      Court
      Supreme Administrative Court, before 2011
      Decided
      2008-12-08
      Applies
      0

      Mål nr 1779-05

      • 3 § 12 b mom. femte stycket och 12 e mom. lagen (1947:576) om statlig inkomstskatt
      Regeringsrätten, Sveriges Domstolar

      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.

        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
        2008-12-08Date of decision according to RegeringsrättenRegeringsrätten

        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 2008 ref. 58, Fråga om tillämpning av den s.k. utomståenderegeln vid beskattning av kapitalinkomst på aktier i fåmansföretag. Inkomsttaxering 2000.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2008-58 (hämtad 2026-08-25, bevis sha256:f876e8a37305ab1d, bygge legal-2026-08-25).

        Machine addressHow to cite the platform
        sha256:
        f876e8a37305ab1dc5053aa0773fd745e5b1a31c9488f1490f819d3b5bd3b9b2
        hämtad:
        2026-08-25
        source_confidence:
        official
        bygge:
        legal-2026-08-25
        officiell källa:
        https://rattspraxis.etjanst.domstol.se/sok/publicering/4a18cf17-b8c5-4c03-8875-18bee068d7b5

        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.