Rättslig vägledning

Domar inom Skatteverkets verksamhetsområden som kommenteras i Rättslig vägledning.

Kategorin Domar & beslut går ännu inte att filtrera på område eftersom de enskilda referenserna inte är uppmärkta mot respektive rättsområde. Referenserna kommer att områdesmärkas löpande under 2024/2025.
2016-06-22 SRN dnr 42-15/D
2016-06-17 HFD 2016-06-17, mål nr 6664-6666-14
2016-04-28 HFD 2016-04-28, mål nr 1280-15
2016-03-22 HFD 2016 ref. 19
2016-03-18 HFD 2016 ref. 22
2016-03-01 HFD 2016 ref. 20
2016-02-24 SRN 51-15/D
2016-02-16 HFD 2016 ref. 14
2016-01-07 SRN dnr 118-14/D
2015-10-21 RÅ 2004 ref. 10
2015-06-25 HFD 2015 ref. 48
2015-06-10 EU-dom C-686/13
2014-06-05 SRN dnr 103-12/D
2014-01-01 SRN dnr 36-14/D
2014-01-01 HFD 2014 ref. 51
2014-01-01 HFD 2014 ref. 19
2014-01-01 SRN dnr 9-14/D
2013-01-01 SRN dnr 38-13/D
2013-01-01 SRN dnr 6-13/D
2013-01-01 SRN dnr 71-13/D
2013-01-01 SRN dnr 80-13/D
2013-01-01 SRN dnr 54-13/D
2013-01-01 SRN dnr 132-13/D
2013-01-01 SRN dnr 151-13/D
2013-01-01 SRN dnr 111-13/D
2013-01-01 SRN dnr 117-13/D
2013-01-01 SRN dnr 82-13/D
2013-01-01 SRN dnr 108-13/D
2013-01-01 SRN dnr 92-13/D
2013-01-01 SRN dnr 156-13/D
2013-01-01 SRN dnr 74-13/D
2012-09-27 SRN dnr 140-11/D
2012-01-01 HFD 2012 ref. 74
2012-01-01 SRN dnr 44-12/D
2012-01-01 SRN dnr 111-12/D
2012-01-01 SRN dnr 73-12/D
2011-01-01 HFD 2011 ref. 19
2011-01-01 SRN dnr 46-11/D
2011-01-01 SRN dnr 92-11/D
2011-01-01 HFD 2011 ref. 1
2011-01-01 SRN dnr 29-11/D
2011-01-01 HFD 2011 ref. 79
2010-01-01 RÅ 2010 ref. 32
2010-01-01 RÅ 2010 ref. 33
2010-01-01 SRN dnr 66-10/D
2010-01-01 RÅ 2010 ref. 34
2010-01-01 RÅ 2010 ref. 40
2010-01-01 SRN dnr 7-10/D
2010-01-01 RÅ 2010 ref. 49
2010-01-01 RÅ 2010 ref. 10
2010-01-01 RÅ 2010 ref. 16
2010-01-01 RÅ 2010 ref. 8
2010-01-01 SRN dnr 53-10/D
2010-01-01 RÅ 2010 ref. 116
2010-01-01 RÅ 2010 ref. 111
2010-01-01 RÅ 2010 ref. 106
2010-01-01 RÅ 2010 ref. 63
2010-01-01 SRN dnr 80-10/D
2010-01-01 RÅ 2010 ref. 67
2010-01-01 RÅ 2010 ref. 95
2010-01-01 RÅ 2010 ref. 92
2010-01-01 RÅ 2010 ref. 96
2010-01-01 SRN dnr 39-10/D
2010-01-01 RÅ 2010 ref. 86
2009-11-13 RÅ 2009 ref. 85
2009-11-03 NJA 2009 s. 672
2009-01-01 SRN dnr 147-09/D
2009-01-01 RÅ 2009 ref. 35
2009-01-01 RÅ 2009 ref. 37
2009-01-01 RÅ 2009 ref. 36
2009-01-01 RÅ 2009 ref. 47
2009-01-01 RÅ 2009 ref. 13
2009-01-01 RÅ 2009 ref. 15
2009-01-01 RÅ 2009 ref. 14
2009-01-01 RÅ 2009 ref. 28
2009-01-01 RÅ 2009 ref. 100
2009-01-01 SRN dnr 30-09/D
2009-01-01 RÅ 2009 ref. 5
2009-01-01 SRN dnr 2-09/D
2009-01-01 RÅ 2009 ref. 91
2009-01-01 RÅ 2009 ref. 78
2009-01-01 RÅ 2009 ref. 81
2008-01-01 SRN 2009-04-22, dnr 137-08/D
2008-01-01 SRN dnr 121-08/D
2008-01-01 RÅ 2008 ref. 5
2008-01-01 SRN dnr 147-08/D
2008-01-01 SRN dnr 49-08/D
2008-01-01 RÅ 2008 ref. 74
2008-01-01 RÅ 2008 ref. 84
2008-01-01 RÅ 2008 ref. 30
2008-01-01 RÅ 2008 ref. 44
2008-01-01 RÅ 2008 ref. 52
2008-01-01 RÅ 2008 ref. 57
2008-01-01 RÅ 2008 ref. 65
2008-01-01 RÅ 2008 ref. 67
2008-01-01 RÅ 2008 ref. 66
2008-01-01 RÅ 2008 ref. 69
2008-01-01 SRN 2008-12-15, dnr 54-08/D
2008-01-01 RÅ 2008 ref. 8
2008-01-01 SRN dnr 44-08/d
2008-01-01 RÅ 2008 ref. 14
2008-01-01 RÅ 2008 ref. 25
2007-12-21 KRNS 2007-12-21, mål nr 7739-05
2007-12-12 RÅ 2007 ref. 70
2007-05-28 RÅ 2007 ref. 32
2007-02-15 KRNJ 2007-02-15, mål nr 2938-2943-05
2007-01-01 RÅ 2007 ref. 50
2007-01-01 RÅ 2007 ref. 51
2007-01-01 RÅ 2007 ref. 54
2007-01-01 RÅ 2007 ref. 58
2007-01-01 RÅ 2007 ref. 61
2007-01-01 RÅ 2007 ref. 47
2007-01-01 RÅ 2007 ref. 3
2007-01-01 RÅ 2007 ref. 5
2007-01-01 SRN dnr 70-07/D
2007-01-01 RÅ 2007 ref. 87
2007-01-01 SRN dnr 5-07/D
2006-11-13 Andelar i irländsk fond, trust
2006-01-01 RÅ 2006 ref. 62
2006-01-01 RÅ 2006 ref. 63
2006-01-01 RÅ 2006 ref. 57
2006-01-01 RÅ 2006 ref. 58
2006-01-01 RÅ 2006 ref. 51
2006-01-01 RÅ 2006 ref. 52
2006-01-01 RÅ 2006 ref. 42
2006-01-01 RÅ 2006 ref. 44
2006-01-01 RÅ 2006 ref. 39
2006-01-01 RÅ 2006 ref. 37
2006-01-01 RÅ 2006 ref. 28
2006-01-01 RÅ 2006 ref. 83
2006-01-01 RÅ 2006 ref. 80
2006-01-01 RÅ 2006 ref. 79
2006-01-01 RÅ 2006 ref. 71
2006-01-01 RÅ 2006 ref. 74
2005-06-10 KRNG 2005-06-10, mål nr 7554-03
2005-06-10 KRNG 2005-06-10, mål nr 8311-03
2005-01-01 RÅ 2005 ref. 49
2005-01-01 RÅ 2005 ref. 48
2005-01-01 RÅ 2005 ref. 37
2005-01-01 RÅ 2005 ref. 3
2005-01-01 RÅ 2005 ref. 68
2005-01-01 RÅ 2005 ref. 4
2005-01-01 RÅ 2005 ref. 67
2005-01-01 RÅ 2005 ref. 8
2005-01-01 RÅ 2005 ref. 26
2005-01-01 RÅ 2005 ref. 14
2004-12-08 RÅ 2004 ref. 141
2004-09-07 RÅ 2004 ref. 81
2004-06-07 RÅ 2004 ref. 76
2004-01-01 RÅ 2004 ref. 13
2004-01-01 RÅ 2004 ref. 1
2004-01-01 RÅ 2004 ref. 62
2004-01-01 RÅ 2004 ref. 4
2004-01-01 RÅ 2004 ref. 6
2004-01-01 RÅ 2004 ref. 42
2004-01-01 RÅ 2004 ref. 94
2004-01-01 RÅ 2004 ref. 93
2004-01-01 RÅ 2004 ref. 143
2004-01-01 RÅ 2004 ref. 140
2004-01-01 RÅ 2004 ref. 137
2004-01-01 RÅ 2004 ref. 83
2004-01-01 RÅ 2004 ref. 77
2004-01-01 RÅ 2004 ref. 133
2004-01-01 RÅ 2004 ref. 131
2004-01-01 RÅ 2004 ref. 129
2004-01-01 RÅ 2004 ref. 127
2004-01-01 RÅ 2004 ref. 71
2004-01-01 RÅ 2004 ref. 115
2004-01-01 RÅ 2004 ref. 114
2004-01-01 RÅ 2004 ref. 116
2003-10-16 RÅ 2003 ref. 70
2003-06-05 SRN dnr 148-02/D
2003-01-01 RÅ 2003 ref. 89
2003-01-01 RÅ 2003 ref. 76
2003-01-01 RÅ 2003 ref. 23
2003-01-01 RÅ 2003 ref. 16
2003-01-01 RÅ 2003 ref. 17
2003-01-01 RÅ 2003 ref. 13
2003-01-01 RÅ 2003 ref. 49
2003-01-01 RÅ 2003 ref. 47
2003-01-01 RÅ 2003 ref. 46
2003-01-01 RÅ 2003 ref. 61
2003-01-01 RÅ 2003 ref. 60
2003-01-01 RÅ 2003 ref. 68
2003-01-01 RÅ 2003 ref. 50
2003-01-01 RÅ 2003 ref. 57
2003-01-01 RÅ 2003 ref. 54
2003-01-01 RÅ 2003 ref. 53
2003-01-01 RÅ 2003 ref. 6
2002-12-23 RÅ 2002 ref. 83
2002-06-10 RÅ 2002 ref. 42
2002-01-01 RÅ 2002 ref. 6
2002-01-01 RÅ 2002 ref. 80
2002-01-01 RÅ 2002 ref. 84
2002-01-01 RÅ 2002 ref. 82
2002-01-01 RÅ 2002 ref. 77
2002-01-01 RÅ 2002 ref. 76
2002-01-01 RÅ 2002 ref. 52
2002-01-01 RÅ 2002 ref. 59
2002-01-01 RÅ 2002 ref. 115
2002-01-01 RÅ 2002 ref. 101
2002-01-01 RÅ 2002 ref. 107
2002-01-01 RÅ 2002 ref. 24
2002-01-01 RÅ 2002 ref. 19
2001-10-29 RÅ 2001 ref. 43
2001-10-11 SRN dnr 3-01/D
2001-01-24 RÅ 2001 ref. 8
2001-01-01 RÅ 2001 ref. 49
2001-01-01 RÅ 2001 ref. 45
2001-01-01 RÅ 2001 ref. 60
2001-01-01 RÅ 2001 ref. 65
2001-01-01 RÅ 2001 ref. 50
2001-01-01 RÅ 2001 ref. 55
2001-01-01 RÅ 2001 ref. 25
2001-01-01 RÅ 2001 ref. 28
2001-01-01 RÅ 2001 ref. 22
2001-01-01 RÅ 2001 ref. 17
2001-01-01 RÅ 2001 ref. 2
2001-01-01 RÅ 2001 ref. 7
2001-01-01 RÅ 2001 ref. 79
2000-11-30 KRNG 2000-11-30, mål nr 8634-8636-1998
2000-01-01 RÅ 2000 ref. 23
2000-01-01 RÅ 2000 ref. 29
2000-01-01 RÅ 2000 ref. 14
2000-01-01 RÅ 2000 ref. 18
2000-01-01 RÅ 2000 ref. 64
2000-01-01 RÅ 2000 ref. 53
2000-01-01 RÅ 2000 ref. 56
2000-01-01 RÅ 2000 ref. 4
2000-01-01 RÅ 2000 ref. 41
2000-01-01 RÅ 2000 ref. 31
2000-01-01 RÅ 2000 ref. 36
1999-01-01 RÅ 1999 ref. 25
1999-01-01 RÅ 1999 ref. 19
1999-01-01 RÅ 1999 ref. 14
1999-01-01 RÅ 1999 ref. 3
1999-01-01 RÅ 1999 ref. 1
1999-01-01 RÅ 1999 ref. 74
1999-01-01 RÅ 1999 ref. 44
1999-01-01 RÅ 1999 ref. 32
1999-01-01 RÅ 1999 ref. 29
1999-01-01 RÅ 1999 ref. 50
1998-06-09 KRNG 1998-06-09, mål nr 3763-95
1998-01-01 RÅ 1998 ref. 58
1998-01-01 RÅ 1998 ref. 5
1998-01-01 RÅ 1998 ref. 6
1998-01-01 RÅ 1998 ref. 28
1998-01-01 RÅ 1998 ref. 18
1998-01-01 RÅ 1998 ref. 19
1998-01-01 RÅ 1998 ref. 13
1998-01-01 RÅ 1998 ref. 10
1998-01-01 RÅ 1998 ref. 9
1997-03-24 KRNS 1997-03-24, mål nr 5974-95
1997-02-27 KRNG 1997-02-27, mål nr 3511-94
1997-01-01 RÅ 1997 ref. 5
1997-01-01 RÅ 1997 ref. 16
1997-01-01 RÅ 1997 ref. 31
1997-01-01 RÅ 1997 ref. 64
1997-01-01 RÅ 1997 ref. 63
1997-01-01 RÅ 1997 ref. 60
1997-01-01 RÅ 1997 ref. 52
1996-01-01 RÅ 1996 ref. 93
1996-01-01 RÅ 1996 ref. 87
1996-01-01 RÅ 1996 ref. 48
1996-01-01 RÅ 1996 ref. 33
1995-01-01 NJA 1995 s. 654
1995-01-01 RÅ 1995 ref. 33
1995-01-01 RÅ 1995 ref. 35
1995-01-01 NJA 1995 s. 742
1995-01-01 RÅ 1995 ref. 11
1995-01-01 RÅ 1995 ref. 13
1994-01-01 RÅ 1994 ref. 2
1994-01-01 RÅ 1994 ref. 26
1994-01-01 RÅ 1994 ref. 17
1994-01-01 RÅ 1994 ref. 18
1994-01-01 RÅ 1994 ref. 52
1994-01-01 RÅ 1994 ref. 44
1994-01-01 RÅ 1994 ref. 90
1994-01-01 RÅ 1994 ref. 85
1993-01-01 RÅ 1993 ref. 36
1993-01-01 RÅ 1993 ref. 55
1993-01-01 RÅ 1993 ref. 51
1993-01-01 RÅ 1993 ref. 67
1993-01-01 RÅ 1993 ref. 63
1993-01-01 RÅ 1993 ref. 60
1993-01-01 RÅ 1993 ref. 83
1993-01-01 RÅ 1993 ref. 91
1993-01-01 RÅ 1993 ref. 104
1993-01-01 RÅ 1993 ref. 16
1993-01-01 RÅ 1993 ref. 100
1993-01-01 RÅ 1993 ref. 29
1990-01-01 NJA 1990 s. 343
1990-01-01 NJA 1990 s. 65
1989-01-01 NJA 1989 s. 452
1989-01-01 NJA 1989 s. 92
Tillsammans gör vi samhället möjligt