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RÅ 2010 ref. 123

RÅ 2010 ref. 123, 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)

Beskattning av utdelning enligt den s.k. Lundinregeln har ansetts kunna ske när utdelningen lämnats av ett svenskt aktiebolag i vilket det förvärvande bolaget har en minoritetspost (I). Lundinregeln har däremot inte ansetts tillämplig när utdelningen lämnats av ett helägt dotterbolag i en annan medlemsstat i EU och det inte kommit fram att det förekommit oredlighet eller missbruk som avses i artikel 1.2 moder-dotterbolagsdirektivet (II). Förhandsbesked angående inkomstskatt respektive inkomsttaxering 2004.

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The decision in three points

  1. What happened

    Beskattning av utdelning enligt den s.k.

  2. What the court said

    Lundinregeln har ansetts kunna ske när utdelningen lämnats av ett svenskt aktiebolag i vilket det förvärvande bolaget har en minoritetspost (I).

  3. 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)

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    https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2010-123/manifest.json

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    Court
    Supreme Administrative Court, before 2011
    Decided
    2010-12-30
    Applies
    1

    Mål nr 7960-09, 1662-09

    Also searched as: RÅ 2010 ref 123, RÅ 2010:123, RÅ 2010 123, Regeringsrättens årsbok 2010 ref 123, Swedish judgment RÅ 2010 ref 123, Case RÅ 2010 ref. 123, RÅ 2010 ref. 123 2010, 7960-09.

    • 24 kap. 19 § inkomstskattelagen (1999:1229)
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    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

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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
    2010-12-30Date 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 2010 ref. 123, Beskattning av utdelning enligt den s.k. Lundinregeln har ansetts kunna ske när utdelningen lämnats av ett svenskt aktiebolag i vilket det förvärvande bolaget har en minoritetspost (I). Lundinregeln har däremot inte ansetts tillämplig när utdelningen lämnats av ett helägt dotterbolag i en annan medlemsstat i EU och det inte kommit fram att det förekommit oredlighet eller missbruk som avses i artikel 1.2 moder-dotterbolagsdirektivet (II). Förhandsbesked angående inkomstskatt respektive inkomsttaxering 2004.. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/ra-2010-123 (hämtad 2026-10-15, bevis sha256:d83679737c2a9554, bygge legal-2026-10-15).

    Machine addressHow to cite the platform
    sha256:
    d83679737c2a95546e34020a056718193e4dd66a0ffb8805b7b6a0490c9d22cf
    hämtad:
    2026-10-15
    source_confidence:
    official
    bygge:
    legal-2026-10-15
    officiell källa:
    https://rattspraxis.etjanst.domstol.se/sok/publicering/9d684d8c-e31d-4be9-999e-c640cfb638e3

    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.