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RÅ 2010 ref. 113

RÅ 2010 ref. 113, Supreme Administrative Court, before 2011 (2010)

Judgment of Supreme Administrative Court, before 2011, 2010. Statutes applied: Inkomstskattelag. The headnote below is reproduced verbatim in Swedish, as published by the court.

Original headnote (Swedish)

En anställd har förmånsbeskattats vid förvärv av aktier. I enlighet med de villkor som gäller måste han lämna tillbaka aktierna utan ersättning när han slutar sin anställning. Förlusten har hänförts till inkomstslaget kapital. Förhandsbesked angående inkomstskatt.

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The decision in three points

  1. What happened

    En anställd har förmånsbeskattats vid förvärv av aktier.

  2. Why it matters

    Published as a guiding decision by Supreme Administrative Court, before 2011, 2010. 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)

    Agent commands

    • runCaseSummary()

      The core question and the decision in three points, verbatim from the published summary.

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      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-2010-113/manifest.json

    NovaCopilot reasons out a short answer from statutes and case law, with the source right below. 5 answers a day are free.

    NovaCopilot reasons: a short answer of at most 75 words, built only on our register, with the source right below.

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    Court
    Supreme Administrative Court, before 2011
    Decided
    2010-12-21
    Applies
    1

    Mål nr 4393-10

    Also searched as: RÅ 2010 ref 113, RÅ 2010:113, RÅ 2010 113, Regeringsrättens årsbok 2010 ref 113, Swedish judgment RÅ 2010 ref 113, Case RÅ 2010 ref. 113, RÅ 2010 ref. 113 2010, 4393-10.

    • 10 kap. 1 § och 41 kap. 2 § inkomstskattelagen (1999:1229)
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    Hämtas direkt från Sveriges Domstolar när du klickar. Vi lagrar inte domen.

    Regeringsrätten, Sveriges Domstolar

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

    Verified, unchanged

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

    See the open quality meter

    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
    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
    2026-09-05Row read against the courts' own registerSök rättspraxis, Sveriges Domstolar
    2010-12-21Date of decision according to RegeringsrättenRegeringsrätten
    2000-01-01Applied statute in force: SFS 1999:1229Sveriges riksdag

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

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    Topics

    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 2010 ref. 113, En anställd har förmånsbeskattats vid förvärv av aktier. I enlighet med de villkor som gäller måste han lämna tillbaka aktierna utan ersättning när han slutar sin anställning. Förlusten har hänförts till inkomstslaget kapital. Förhandsbesked angående inkomstskatt.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/ra-2010-113 (hämtad 2026-10-14, bevis sha256:29108db162a01e23, bygge legal-2026-10-14).

    Machine addressHow to cite the platform
    sha256:
    29108db162a01e236c2e8f895424c5a12ba0e146ec3682bf8e61de6c2231f01a
    hämtad:
    2026-10-14
    source_confidence:
    official
    bygge:
    legal-2026-10-14
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/07e1e450-8ea8-406c-9770-8b56e29b32d5

    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.