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.
2014-10-02 EU-dom C-446/13
2014-05-15 EU-dom C-337/13
2014-04-09 HFD 2014 ref. 20
2014-03-27 EU-dom C-151/13
2014-03-20 HFD 2014 ref. 18
2014-03-10 EU-dom C-114/14
2014-01-16 EU-dom C-300/12
2014-01-01 SRN dnr 12-14/i
2014-01-01 HFD 2014 ref. 1
2014-01-01 HFD 2014 ref. 73
2014-01-01 EU-dom C-256/14
2014-01-01 HFD 2014 ref. 40
2013-11-14 HFD 2013-11-14, mål nr 7158
2013-11-13 EU-dom C-584/13
2013-11-01 EU-dom C-595/13
2013-10-07 EU-dom C-183/13
2013-06-20 EU-dom C-653/11
2013-01-01 EU-dom C‑594/13.
2013-01-01 SRN dnr 12-13/I
2013-01-01 SRN dnr 6-13/I
2013-01-01 EU-dom C-144/13, C-154/13 och C-160/13
2013-01-01 EU-dom C-18/13
2013-01-01 EU-dom C-131/13, C-163/13 och C-164/13
2013-01-01 EU-dom C-7/13
2013-01-01 EU-dom C-272/13
2013-01-01 HFD 2013 ref. 78
2013-01-01 HFD 2013 ref. 79
2013-01-01 HFD 2013 ref. 67
2013-01-01 SRN dnr 21-13/I
2013-01-01 HFD 2013 ref. 25
2013-01-01 HFD 2013 ref. 32
2013-01-01 HFD 2013 ref. 65
2013-01-01 SRN dnr 36-13/I
2013-01-01 EU-dom C-594/13
2013-01-01 HFD 2013 ref. 12
2013-01-01 SRN 2014-05-05, dnr 15-13/I
2013-01-01 SRN dnr 37-13/I
2012-11-09 SRN dnr 51-10/i
2012-11-06 KRNS 2012-11-06, mål nr 4447-12
2012-10-25 EU-dom C-557/11
2012-01-19 EU-beslut C-117/11
2012-01-01 HFD 2012 ref. 52
2012-01-01 HFD 2012 ref. 56
2012-01-01 HFD 2012 ref. 53
2012-01-01 HFD 2012 ref. 43
2012-01-01 HFD 2012 ref. 30
2012-01-01 EU-dom C-605/12
2012-01-01 EU-dom C-606/12 och C-607/12
2012-01-01 SRN dnr 37-12/I
2012-01-01 hfd 2012 ref. 5
2012-01-01 HFD 2012 ref. 68
2012-01-01 HFD 2012 ref. 73
2012-01-01 HFD 2012 ref. 71
2012-01-01 EU-dom C-91/12
2012-01-01 SRN dnr 32-12/I
2012-01-01 SRN dnr 42-12/I
2012-01-01 SRN dnr 46-12/I
2012-01-01 SRN dnr 2-12/I
2012-01-01 SRN dnr 34-12/I
2012-01-01 SRN dnr 16-12/I
2012-01-01 SRN dnr 7-12/I
2012-01-01 EU-dom C-495/12
2012-01-01 SRN dnr 8-12/I
2012-01-01 EU-dom C-249/12 och C-250/12
2012-01-01 EU-dom C-18/12
2012-01-01 SRN dnr 43-12/I
2012-01-01 EU-dom C-104/12
2012-01-01 EU-dom C‑366/12
2012-01-01 SRN dnr 40-12/I
2012-01-01 EU-dom C-62/12
2012-01-01 EU-dom C-155/12
2012-01-01 EU-dom C-323/12
2012-01-01 EU-dom C-464/12
2012-01-01 EU-dom C-461/12
2012-01-01 EU-dom C-219/12
2012-01-01 EU-dom C-440/12
2012-01-01 EU-dom C-319/12
2011-12-06 KRNS 2011-12-06, mål nr 5081-11
2011-11-10 EU-dom C-259/10
2011-10-05 SRN dnr 16-11/i
2011-06-09 EU-dom C-285/10
2011-02-03 SRN dnr 57-09/i
2011-01-01 EU-dom C-160/11
2011-01-01 EU-dom C-165/11
2011-01-01 EU-dom C-44/11
2011-01-01 EU-dom C-285/11
2011-01-01 EU-dom C-392/11
2011-01-01 EU-dom C-273/11
2011-01-01 EU-dom C-275/11
2011-01-01 EU-dom C-33/11
2011-01-01 SRN dnr 45-11/I
2011-01-01 EU-dom C-263/11
2011-01-01 EU-dom C-259/11
2011-01-01 EU-dom C-496/11
2011-01-01 EU-dom C-257/11
2011-01-01 EU-dom C-377/11
2011-01-01 EU-dom C-80/11 och C-142/11
2011-01-01 EU-dom C-85/11
2011-01-01 SRN dnr 41-11/I
2011-01-01 HFD 2011 ref. 21
2011-01-01 SRN dnr 3-11/I
2011-01-01 SRN dnr 32-11/I
2011-01-01 SRN dnr 46-11/I
2011-01-01 HFD 2011 ref. 9
2011-01-01 SRN dnr 44-11/I
2011-01-01 SRN dnr 47-11/I
2011-01-01 SRN dnr 23-11/I
2011-01-01 SRN dnr 4-11/I
2011-01-01 EU-dom C-622/11
2011-01-01 HFD 2011 ref. 38
2011-01-01 SRN dnr 20-11/I
2011-01-01 SRN dnr 51-11/I
2011-01-01 EU-dom C-318/11 och C-319/11
2011-01-01 HFD 2011 ref. 28
2011-01-01 EU-dom C-424/11
2011-01-01 EU-dom C-549/11
2011-01-01 EU-dom C-651/11
2011-01-01 EU-dom C-532/11
2011-01-01 EU-dom C-527/11
2011-01-01 SRN dnr 25-11/I
2011-01-01 EU-dom C-118/11
2011-01-01 HFD 2011 ref. 87
2011-01-01 EU-dom C-234/11
2011-01-01 EU-dom C-224/11
2011-01-01 EU-dom C-324/11
2010-12-22 SRN dnr 14-10/i
2010-11-16 KRNS 2010-11-16, mål nr 7080-09
2010-06-16 KRNS 2010-06-16, mål nr 6982-09, 7077-09
2010-06-03 EU-dom C-237/09
2010-04-20 RÅ 2010 ref. 54
2010-04-14 KRNS 2010-04-14, mål nr 1290--1292-09
2010-02-05 SRN dnr 27-09/i
2010-01-01 EU-dom C-511/10
2010-01-01 EU-dom C-520/10
2010-01-01 RÅ 2010 ref. 27
2010-01-01 RÅ 2010 ref. 50
2010-01-01 RÅ 2010 ref. 56
2010-01-01 RÅ 2010 ref. 43
2010-01-01 SRN dnr 7-10/I
2010-01-01 EU-dom C-421/10
2010-01-01 EU-dom C-621/10 och C-129/11
2010-01-01 SRN dnr 36-10/I
2010-01-01 RÅ 2010 ref. 76
2010-01-01 RÅ 2010 ref. 94
2010-01-01 RÅ 2010 ref. 98
2010-01-01 SRN dnr 5-10/I
2010-01-01 SRN dnr 47-10/I
2010-01-01 EU-dom C-93/10
2010-01-01 SRN dnr 8-10/I
2010-01-01 EU-dom C-280/10
2010-01-01 EU-dom C-180/10 och C-181/10
2010-01-01 RÅ 2010 ref. 3
2010-01-01 SRN dnr 53-10/I
2010-01-01 EU-dom C-106/10
2010-01-01 EU-dom C-594/10
2010-01-01 EU-dom C-350/10
2010-01-01 EU-dom C-480/10
2010-01-01 SRN dnr 41-10/I
2010-01-01 EU-dom C-444/10
2010-01-01 EU-dom C-588/10
2010-01-01 EU-dom C-587/10
2010-01-01 EU-dom C-464/10
2009-11-04 KRSU 2009-11-04, mål nr 3725-08
2009-09-03 EU-dom C-37/08
2009-04-23 EU-dom C-357/07
2009-02-06 KRNS 2009-02-06, mål nr 7051-07
2009-01-01 RÅ 2009 ref. 54
2009-01-01 RÅ 2009 ref. 56
2009-01-01 SRN dnr 59-09/I
2009-01-01 RÅ 2009 ref. 49
2009-01-01 RÅ 2009 ref. 40
2009-01-01 SRN dnr 18-09/I
2009-01-01 SRN dnr 38-09/I
2009-01-01 RÅ 2009 ref. 6
2009-01-01 SRN dnr 53-09/I
2009-01-01 RÅ 2009 ref. 95
2009-01-01 EU-dom C-86/09
2009-01-01 EU-dom C-84/09, X
2009-01-01 EU-dom C-88/09
2009-01-01 EU-dom C-94/09
2009-01-01 EU-dom C-53/09 och C-55/09
2009-01-01 EU-dom C-175/09
2009-01-01 SRN dnr 6-09/I
2009-01-01 EU-dom C-156/09
2009-01-01 EU-dom C-276/09
2009-01-01 EU-dom C-285/09
2009-01-01 SRN dnr 21-09/I
2009-01-01 EU-dom C-497/09, C-499/09, C-501/09 och C-502/09
2009-01-01 SRN dnr 37-09/I
2009-01-01 EU-dom C-270/09
2009-01-01 SRN dnr 41-09/I
2009-01-01 EU-dom C-3/09
2009-01-01 EU-dom C-222/09
2009-01-01 EU-dom C-430/09
2009-01-01 EU-dom C-530/09
2009-01-01 EU-dom C-540/09
2008-12-22 EU-dom C-414/07
2008-12-18 EU-dom C-488/07
2008-12-11 EU-dom C-407/07
2008-04-29 KRNS 2008-04-29, mål nr 1139-07, 1141-07
2008-04-07 SRN dnr 44-06/i
2008-01-01 SRN dnr 35-08/I
2008-01-01 SRN dnr 18-08/I
2008-01-01 EU-dom C-29/08
2008-01-01 EU-dom C-267/08
2008-01-01 EU-dom C-262/08
2008-01-01 SRN dnr 21-08/I
2008-01-01 RÅ 2008 ref. 72
2008-01-01 EU-dom C-246/08
2008-01-01 EU-dom C-242/08
2008-01-01 SRN dnr 2-08/I
2008-01-01 SRN dnr 42-08/I
2008-01-01 EU-dom C-581/08
2008-01-01 SRN dnr 5-08/I
2008-01-01 EU-dom C-538/08 och C-33/09
2008-01-01 EU-dom C-536/08 och C-539/08
2007-04-05 KRNJ 2007-04-05, mål nr 4361-06
2007-01-01 SRN dnr 47-07/I
2007-01-01 EU-dom C-515/07
2007-01-01 SRN dnr 31-07/I
2007-01-01 RÅ 2007 ref. 13
2007-01-01 RÅ 2007 ref. 24
2007-01-01 SRN dnr 25-07/I
2007-01-01 RÅ 2007 ref. 57
2007-01-01 SRN dnr 45-07/I
2007-01-01 EU-dom C-291/07
2007-01-01 EU-dom C-288/07
2007-01-01 RÅ 2007 ref. 33
2007-01-01 SRN dnr 50-07/I
2007-01-01 RÅ 2007 ref. 39
2007-01-01 SRN dnr 46-07/I
2007-01-01 RÅ 2007 ref. 6
2007-01-01 SRN dnr 19-07/I
2007-01-01 EU-dom C-253/07
2007-01-01 EU-dom C-371/07
2007-01-01 EU-dom C-124/07
2007-01-01 RÅ 2007 ref. 88
2007-01-01 EU-dom C-460/07
2007-01-01 EU-dom C-572/07
2007-01-01 EU-dom C-566/07
2006-08-18 Bärgningsförsäkring; skatteplikt
2006-07-13 EU-dom C-89/05
2006-06-19 KRSU 2006-06-19, mål nr 2729-05
2006-04-07 SRN 2006-04-07, Tillhandahållande av personlig träning
2006-02-09 EU-dom C-305/03
2006-01-01 RÅ 2006 ref. 31
2006-01-01 RÅ 2006 ref. 19
2006-01-01 EU-dom C-73/06
2006-01-01 EU-dom C-97/06
2006-01-01 EU-dom C-451/06
2006-01-01 EU-dom C-355/06
2006-01-01 EU-dom C-13/06
2006-01-01 EU-dom C-271/06
2006-01-01 EU-dom C-425/06
2006-01-01 EU-dom C-437/06
2006-01-01 SRN dnr 42-06/i
2005-09-07 KRNJ 2005-09-07, mål nr 2945-03
2005-02-17 EU-dom C-453/02 och C-462/02
2005-02-17 EU-dom C-453/02 och C-462/02
2005-01-01 EU-dom C-363/05
2005-01-01 EU-dom C-111/05
2005-01-01 EU-dom C-114/05
2005-01-01 EU-dom C-240/05
2005-01-01 EU-dom C-146/05
2005-01-01 EU-dom C-166/05
2005-01-01 EU-dom C-277/05
2005-01-01 EU-dom C-35/05
2005-01-01 EU-dom C-72/05
2005-01-01 EU-dom C-184/05
2005-01-01 EU-dom C-98/05
2005-01-01 RÅ 2005 ref. 82
2005-01-01 RÅ 2005 ref. 81
2005-01-01 RÅ 2005 ref. 80
2005-01-01 RÅ 2005 not. 78
2005-01-01 RÅ 2005 ref. 74
2005-01-01 RÅ 2005 ref. 70
2005-01-01 RÅ 2005 ref. 92
2005-01-01 EU-dom C-401/05
2005-01-01 RÅ 2005 ref. 34
2005-01-01 EU-dom C-445/05
2005-01-01 EU-dom C-434/05
2005-01-01 EU-dom C-435/05
2005-01-01 RÅ 2005 ref. 23
2005-01-01 RÅ 2005 ref. 20
2005-01-01 EU-dom C-106/05
2005-01-01 RÅ 2005 ref. 19
2005-01-01 EU-dom C-453/05
2004-01-01 EU-dom C-409/04
2004-01-01 RÅ 2004 ref. 26
2004-01-01 EU-dom C-280/04
2004-01-01 EU-dom C-41/04
2004-01-01 EU-dom C-169/04
2004-01-01 EU-dom C-394/04 och C-395/04
2004-01-01 RÅ 2004 ref. 65
2004-01-01 RÅ 2004 ref. 60
2004-01-01 EU-dom C-58/04
2004-01-01 RÅ 2004 ref. 45
2004-01-01 EU-dom C-181/04 och C-183/04
2004-01-01 EU-dom C-184/04
2004-01-01 EU-dom C-63/04
2004-01-01 RÅ 2004 ref. 36
2004-01-01 RÅ 2004 ref. 34
2004-01-01 EU-dom C-439/04 och C-440/04
2004-01-01 EU-dom C-443/04 och C-444/04
2004-01-01 EU-dom C-415/04
2004-01-01 EU-dom C-245/04
2004-01-01 EU-dom C-369/04
2004-01-01 RÅ 2004 ref. 112
2004-01-01 EU-dom C-210/04
2004-01-01 RÅ 2004 ref. 100
2003-10-23 EU-dom C-109/02
2003-06-19 EU-dom C-149/01
2003-05-19 RÅ 2003 ref. 39
2003-01-01 RÅ 2003 ref. 80
2003-01-01 SRN dnr 19-03/I
2003-01-01 EU-dom C-284/03
2003-01-01 EU-dom C-291/03
2003-01-01 RÅ 2003 ref. 90
2003-01-01 RÅ 2003 ref. 25
2003-01-01 RÅ 2003 ref. 24
2003-01-01 RÅ 2003 ref. 21
2003-01-01 RÅ 2003 ref. 5
2003-01-01 EU-dom C-412/03
2003-01-01 RÅ 2003 ref. 100
2003-01-01 EU-dom C-472/03
2003-01-01 EU-dom C-223/03
2003-01-01 EU-dom C-465/03
2003-01-01 EU-dom C-435/03
2003-01-01 EU-dom C-434/03
2003-01-01 EU-dom C-452/03
2003-01-01 EU-dom C-498/03
2003-01-01 EU-dom C-32/03
2003-01-01 EU-dom C-33/03
2003-01-01 EU-dom C-269/03
2003-01-01 EU-dom C-354/03
2002-01-01 EU-dom C-320/02
2002-01-01 RÅ 2002 ref. 9
2002-01-01 EU-dom C-428/02
2002-01-01 EU-dom C-419/02
2002-01-01 RÅ 2002 ref. 67
2002-01-01 RÅ 2002 ref. 112
2002-01-01 RÅ 2002 ref. 113
2002-01-01 RÅ 2002 ref. 41
2002-01-01 RÅ 2002 ref. 110
2002-01-01 RÅ 2002 ref. 13
2002-01-01 EU-dom C-255/02
2002-01-01 EU-dom C-463/02
2002-01-01 EU-dom C-152/02
2002-01-01 EU-dom C-382/02
2002-01-01 EU-dom C-137/02
2002-01-01 EU-dom C-378/02
2001-06-18 RÅ 2001 ref. 34
2001-06-11 KRNG 2001-06-11, mål nr 8366-1998
2001-05-03 EU-dom C-481/98
2001-01-18 EU-dom C-150/99
2001-01-01 RÅ 2001 ref. 41
2001-01-01 EU-dom C-442/01
2001-01-01 EU-dom C-212/01
2001-01-01 RÅ 2001 ref. 64
2001-01-01 RÅ 2001 ref. 60
2001-01-01 RÅ 2001 ref. 28
2001-01-01 RÅ 2001 ref. 22
2001-01-01 EU-dom C-305/01
2001-01-01 EU-dom C-307/01
2001-01-01 EU-dom C-45/01
2001-01-01 EU-dom C-185/01
2001-01-01 EU-dom C-77/01
2001-01-01 EU-dom C-487/01
2001-01-01 EU-dom C-497/01
2001-01-01 EU-dom C-8/01
2001-01-01 EU-dom C-275/01
2000-09-12 EU-dom C-358/97
2000-06-29 EU-dom C-455/98
2000-06-08 EU-dom C-396/98
2000-01-01 EU-dom C-235/00
2000-01-01 EU-dom C-353/00
2000-01-01 EU-dom C-315/00
2000-01-01 EU-dom C-102/00
2000-01-01 EU-dom C-184/00
2000-01-01 EU-dom C-269/00
2000-01-01 RÅ 2000 ref. 63
2000-01-01 EU-dom C-16/00
2000-01-01 EU-dom C-141/00
2000-01-01 RÅ 2000 ref. 41
2000-01-01 EU-dom C-174/00
2000-01-01 EU-dom C-287/00
1999-09-22 KRSU 1999-09-22, mål nr 1476-1998
1999-09-07 EU-dom C-216/97
1999-06-02 RÅ 1999 ref. 31
1999-02-02 KRNS 1999-02-02, mål nr 2818-2819-1998
1999-01-01 EU-dom C-404/99
1999-01-01 RÅ 1999 ref. 37
1999-01-01 RÅ 1999 ref. 33
1999-01-01 EU-dom C-240/99
1999-01-01 EU-dom C-108/99
1999-01-01 RÅ 1999 ref. 16
1999-01-01 RÅ 1999 ref. 9
1999-01-01 EU-dom C-322/99
1999-01-01 EU-dom C-326/99
1999-01-01 EU-dom C-76/99
1999-01-01 EU-dom C-86/99
1999-01-01 EU-dom C-83/99
1999-01-01 EU-dom C-398/99
1999-01-01 EU-dom C-34/99
1999-01-01 EU-dom C-498/99
1999-01-01 EU-dom C-380/99
1999-01-01 EU-dom C-142/99
1998-07-02 KRNG 1998-07-02, mål nr 2525 2526-95
1998-06-18 SRN dnr 15-98/I
1998-06-15 SRN dnr 64-97/I
1998-01-01 EU-dom C-23/98
1998-01-01 EU-dom C-384/98
1998-01-01 EU-dom C-12/98
1998-01-01 EU-dom C-454/98
1998-01-01 EU-dom C-338/98
1998-01-01 EU-dom C-446/98
1998-01-01 EU-dom C-427/98
1998-01-01 EU-dom C-415/98
1998-01-01 EU-dom C-400/98
1998-01-01 EU-dom C-409/98
1998-01-01 EU-dom C-408/98
1998-01-01 EU-dom C-98/98
1997-12-18 EU-dom C-286/94
1997-12-16 SRN dnr 42-97/I
1997-11-20 KRNS 1997-11-20, mål nr 813-814-96
1997-11-17 SRN dnr 79-96/I
1997-10-21 SRN dnr 15-97/I
1997-10-21 SRN dnr 19-97/I
1997-09-27 EU-dom C-63/96
1997-09-17 EU-dom C-141/96
1997-07-03 EU-dom C-60/96
1997-06-19 SRN dnr 63-96/I
1997-02-25 SRN dnr 70-96/I
1997-01-01 EU-dom C-48/97
1997-01-01 EU-dom C-381/97
1997-01-01 EU-dom C-359/97
1996-03-15 SRN dnr 42-95/I
1996-01-01 RÅ 1996 ref. 10
1996-01-01 EU-dom C-308/96 och C-94/97
1996-01-01 EU-dom C-349/96
1996-01-01 EU-dom C-145/96
1996-01-01 RÅ 1996 ref. 74
1996-01-01 EU-dom C-172/96
1995-10-16 SRN dnr 4-95/I
1995-06-08 SRN dnr 55-94/I
1995-01-01 EU-dom C-346/95
1995-01-01 EU-dom C-2/95
1995-01-01 RÅ 1995 ref. 60
1995-01-01 RÅ 1995 ref. 9
1995-01-01 EU-dom C-384/95
1995-01-01 EU-dom C-260/95
1995-01-01 EU-dom C-258/95
1995-01-01 EU-dom C-167/95
1995-01-01 EU-dom C-190/95
1995-01-01 EU-dom C-80/95
1994-12-30 SRN dnr 70-93/I
1994-11-17 SRN dnr 76-93/I
1994-01-27 SRN dnr 30-93/I
1994-01-01 EU-dom C-215/94
1994-01-01 EU-dom C-230/94
1994-01-01 EU-dom C-317/94
1994-01-01 EU-dom C-110/94
1994-01-01 EU-dom C-231/94
1994-01-01 EU-dom C-4/94
1994-01-01 EU-dom C-155/94
1994-01-01 EU-dom C-288/94
1993-05-19 EU-dom C-320/91
1993-04-15 SRN dnr 5-93/I
1993-01-01 EU-dom C-33/93
1993-01-01 EU-dom C-16/93
1993-01-01 RÅ 1993 ref. 30
1993-01-01 RÅ 1993 ref. 45
1993-01-01 RÅ 1993 ref. 57
1993-01-01 RÅ 1993 ref. 75
1992-07-16 SRN dnr 70-91/I
1992-07-10 SRN dnr 90-91/I
1992-01-01 EU-dom C-111/92
1992-01-01 EU-dom C-63/92
1992-01-01 EU-dom C-291/92
1991-01-01 EU-dom C-193/91
1991-01-01 EU-dom C-333/91
1990-03-27 EU-dom C-126/88
1990-01-01 EU-dom C-202/90
1990-01-01 EU-dom C-97/90
1990-01-01 EU-dom C-60/90
1989-02-21 EU-dom C-203/87
1989-01-01 EU-dom C-185/89
1988-01-01 EU-dom C-320/88
1988-01-01 EU-dom 173/88
1988-01-01 EU-dom 50/88
1987-03-12 EU-dom C-215/85
1987-01-01 EU-dom C-342/87
1987-01-01 EU-dom C-230/87
1986-01-01 EU-dom 102/86
1985-07-11 EU-dom C-107/84
1985-01-01 EU-dom C-353/85
1985-01-01 EU-dom 235/85
1984-01-01 EU-dom 168/84
1983-01-01 EU-dom 268/83
1982-05-05 EU-dom 15/81
1981-01-01 EU-dom 89/81
1980-01-01 EU-dom 154/80
1976-01-01 EU-dom C-51/76
Tillsammans gör vi samhället möjligt