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RH 1993:15

I köpeskilling för fast egendom har innefattats ersättning för återförd avdragen mervärdeskatt

I köpeskilling för fast egendom har innefattats ersättning för återförd avdragen mervärdeskatt. Stämpelskatt har beräknats på köpeskillingen inklusive denna ersättning.

The decision in three points

  1. What happened

    I köpeskilling för fast egendom har innefattats ersättning för återförd avdragen mervärdeskatt.

  2. Why it matters

    Decision by Göta hovrätt, 1992.

Risk profile of the decision

LowThe decision carries little weight when relied upon alone. Read it together with the statute and later decisions.

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/rh-1993-15/manifest.json

      Court
      Göta hovrätt
      Decided
      1992-12-30
      Applies
      0

      Mål nr Ö 1032-92

      • 9 § lagen (1984:404) om stämpelskatt vid inskrivningsmyndigheter
      • 15 § femte-sjunde styckena lagen (1968:430) om mervärdeskatt
      Göta hovrätt, 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
        1992-12-30Date of decision according to Göta hovrättGöta hovrätt

        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.

        RH 1993:15, I köpeskilling för fast egendom har innefattats ersättning för återförd avdragen mervärdeskatt. Stämpelskatt har beräknats på köpeskillingen inklusive denna ersättning.. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/rh-1993-15 (hämtad 2026-08-25, bevis sha256:2e0d9197caba89a6, bygge legal-2026-08-25).

        Machine addressHow to cite the platform
        sha256:
        2e0d9197caba89a680ca620e72405fcd7d89d4f8940c7f43a2e86eea92d6d5e4
        hämtad:
        2026-08-25
        source_confidence:
        official
        bygge:
        legal-2026-08-25
        officiell källa:
        https://rattspraxis.etjanst.domstol.se/sok/publicering/247bf065-cc1a-4dcd-84c6-7f0740fac969

        Official publication. The address points to the authority or court that published the row. Göta hovrätt, Sveriges Domstolar.

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