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RÅ 2009 ref. 47

Om skattemässiga konsekvenser vid återbetalning av villkorat aktieägartillskott (I och II)

Fråga om skattemässiga konsekvenser vid återbetalning av villkorat aktieägartillskott (I och II). Inkomsttaxering 2000 och 2004.

Core question

Fråga om skattemässiga konsekvenser vid återbetalning av villkorat aktieägartillskott (I och II)

The decision in three points

  1. What happened

    Inkomsttaxering 2000 och 2004.

  2. Why it matters

    Published as a guiding decision by Supreme Administrative Court, before 2011, 2009. Applies Inkomstskattelagen, 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 2 statutes
  • 465 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 (2)

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()

      Check that the hash you cite belongs to this node.

    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2009-47/manifest.json

    Court
    Supreme Administrative Court, before 2011
    Decided
    2009-03-23
    Applies
    2

    Mål nr 2646-07, 3200-07

    • 42 kap. 1 § första stycket och 57 kap. 2 § inkomstskattelagen (1999:1229)
    • 2 § och 3 § 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
    2009-03-23Date of decision according to RegeringsrättenRegeringsrätten
    2000-01-01Applied statute in force: SFS 1999:1229Sveriges riksdag
    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

    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 2009 ref. 47, Fråga om skattemässiga konsekvenser vid återbetalning av villkorat aktieägartillskott (I och II). Inkomsttaxering 2000 och 2004.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2009-47 (hämtad 2026-08-25, bevis sha256:7dbef4a8b8ed5bb1, bygge legal-2026-08-25).

    Machine addressHow to cite the platform
    sha256:
    7dbef4a8b8ed5bb1fbf653b37968026e28ab8af5a23be09eb6d35c27ac6b061d
    hämtad:
    2026-08-25
    source_confidence:
    official
    bygge:
    legal-2026-08-25
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/ffce85ed-add5-4450-b395-4e41a9e5e4b5

    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.