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.
2018-09-17 HFD 2018 ref. 25
2011-01-01 SRN 2011-11-29, dnr 50-11/D
2010-01-01 RÅ 2010 ref. 32
2006-01-01 RÅ 2006 ref. 69
2010-01-01 RÅ 2010 ref. 33
2010-01-01 RÅ 2010 ref. 30
2012-02-01 SRN dnr 78-11/D
2015-06-15 HFD 2015 ref. 40
2012-01-01 HFD 2012 ref. 58
2006-01-01 RÅ 2006 ref. 67
2006-01-01 RÅ 2006 ref. 62
2006-01-01 RÅ 2006 ref. 63
2013-01-01 SRN dnr 100-13/D
2012-01-01 HFD 2012 ref. 60
2012-01-01 HFD 2012 ref. 61
2016-06-29 HFD 2016-06-29, mål nr 6600-15
2012-01-01 HFD 2012 ref. 67
2017-06-20 HFD 2017-06-20, mål nr 278-17
1995-01-01 RÅ 1995 ref. 84
2014-01-01 SRN dnr 36-14/D
2010-01-01 SRN dnr 66-10/D
2003-01-01 RÅ 2003 ref. 89
2010-01-01 RÅ 2010 ref. 34
2016-11-08 HFD 2016-11-08, mål nr 2184-16
2012-02-14 KRNS 2012-02-14, mål nr 4428-4434-11
2009-01-01 RÅ 2009 ref. 53
2003-01-01 RÅ 2003 ref. 73
2003-10-16 RÅ 2003 ref. 70
2006-01-01 RÅ 2006 ref. 57
2006-01-01 RÅ 2006 ref. 58
2016-06-17 HFD 2016-06-17, mål nr 6664-6666-14
2018-12-20 HFD 2018 ref. 31
2007-05-22 HFD 2007 ref. 25
2005-01-01 EU-dom C-231/05
2015-05-28 HFD 2015 ref. 30
2016-02-05 HFD 2016-02-05, mål nr 4188-15
2006-01-01 RÅ 2006 ref. 51
2014-02-24 HFD 2014-02-24, mål nr 7077-13
2006-01-01 RÅ 2006 ref. 52
2015-05-13 HFD 2015 ref. 26
2009-01-01 RÅ 2009 ref. 68
2012-01-01 HFD 2012 ref. 50
2012-01-01 HFD 2012 ref. 55
2015-01-01 HFD 2015 ref. 23
1995-01-01 RÅ 1995 ref. 71
2003-01-01 RÅ 2003 ref. 76
2009-01-01 SRN dnr 147-09/D
2015-06-10 EU-dom C-686/13
2003-01-01 RÅ 2003 ref. 75
2010-01-01 RÅ 2010 ref. 51
2008-01-01 SRN dnr 147-08/D
2010-01-01 RÅ 2010 ref. 55
2018-06-26 HFD 2018 ref. 43
2012-01-01 HFD 2012 ref. 37
2006-01-01 RÅ 2006 ref. 42
2006-01-01 RÅ 2006 ref. 44
2006-01-01 RÅ 2006 ref. 45
2015-11-04 HFD 2015 ref. 60
1998-01-01 RÅ 1998 ref. 49
2012-01-01 HFD 2012 ref. 40
2009-01-01 RÅ 2009 ref. 33
2017-05-05 SRN dnr 90-16/D
2015-10-27 HFD 2015 ref. 59
2009-01-01 RÅ 2009 ref. 35
2009-01-01 RÅ 2009 ref. 34
2009-01-01 RÅ 2009 ref. 37
2012-01-01 HFD 2012 ref. 45
2009-01-01 RÅ 2009 ref. 36
2012-06-21 SRN dnr 33-12/D
2008-01-01 SRN 2008-05-22, dnr 26-08/D
2011-06-15 SRN dnr 130-10/D
2009-01-01 RÅ 2009 ref. 31
2006-01-01 RÅ 2006 ref. 39
2011-04-13 KRNS 2011-04-13, mål nr 4841-10
2010-01-01 RÅ 2010 ref. 40
2012-09-06 KRNJ 2012-09-06, mål nr 1527-12
2003-01-01 RÅ 2003 ref. 92
2017-07-03 SRN dnr 119-16/D
2010-01-01 SRN dnr 7-10/D
2018-12-20 HFD 2018 ref. 54
2006-01-01 RÅ 2006 ref. 37
2006-01-01 RÅ 2006 ref. 38
2015-09-23 HFD 2015 ref. 52
1995-01-01 RÅ 1995 ref. 91
1998-01-01 RÅ 1998 ref. 39
2015-06-25 HFD 2015 ref. 48
1990-01-01 NJA 1990 s. 343
2009-01-01 RÅ 2009 ref. 47
2013-01-01 SRN dnr 6-13/D
2018-01-12 HFD 2018-01-12, mål nr 4301-17
1995-01-01 RÅ 1995 ref. 95
2012-05-31 HFD 2012-05-31, mål nr 939-12
2017-02-22 HFD 2017-02-22, mål nr 2847-12
2010-01-01 RÅ 2010 ref. 49
2009-01-01 RÅ 2009 ref. 41
1997-01-01 RÅ 1997 ref. 1
2006-01-01 RÅ 2006 ref. 28
2018-12-11 HFD 2017-12-13, mål nr 2169-17
2006-01-01 RÅ 2006 ref. 29
1990-01-01 NJA 1990 s. 65
1997-01-01 RÅ 1997 ref. 5
1994-01-01 RÅ 1994 ref. 2
1994-01-01 RÅ 1994 ref. 1
1989-01-01 NJA 1989 s. 452
1994-01-01 RÅ 1994 ref. 4
2018-09-07 EU-dom C-382/16
2015-12-28 HFD 2015 ref. 81
2017-06-14 SRN dnr 90-15/D
2009-01-01 RÅ 2009 ref. 13
1994-01-01 RÅ 1994 ref. 21
2009-01-01 RÅ 2009 ref. 15
2014-06-04 HFD 2014-06-04, mål nr 385-14
2009-01-01 RÅ 2009 ref. 14
2015-12-10 HFD 2015 ref. 77
2009-01-01 RÅ 2009 ref. 16
1994-01-01 RÅ 1994 ref. 26
2015-11-04 HFD 2015-11-04, mål nr 1480-5
2006-01-01 RÅ 2006 ref. 14
2006-01-01 RÅ 2006 ref. 16
1995-01-01 NJA 1995 s. 654
1995-01-01 RÅ 1995 ref. 32
1995-01-01 RÅ 1995 ref. 33
2015-12-29 HFD 2015 ref. 68
2016-02-02 HFD 2015 ref. 66
2009-01-01 RÅ 2009 ref. 28
2009-12-10 SRN dnr 47-09/D
1994-01-01 RÅ 1994 ref. 17
2002-03-26 RÅ 2002 ref. 2
2009-11-03 NJA 2009 s. 672
1994-01-01 RÅ 1994 ref. 18
1995-01-01 RÅ 1995 ref. 35
2002-01-01 RÅ 2002 ref. 6
2011-01-01 HFD 2011 ref. 19
2012-01-01 HFD 2012 ref. 4
1998-01-01 EU-dom C 200/98
2009-09-21 HFD 2012-09-21, mål nr 910-12
2012-01-20 HFD 2012 ref. 1
2010-01-01 RÅ 2010 ref. 10
2010-01-01 RÅ 2010 ref. 11
2012-01-01 HFD 2012 ref. 6
2016-04-22 HFD 2016-04-22, mål nr 5893-14
2014-01-01 SRN dnr 5-14/D
2002-01-01 EU-dom C-422/02
2010-01-01 RÅ 2010 ref. 15
2011-01-01 HFD 2011 ref. 24
2010-12-09 KRNS 2010-12-09, mål nr 628-10, 630-632-10
2010-01-01 RÅ 2010 ref. 18
2010-01-01 RÅ 2010 ref. 16
2011-01-01 HFD 2011 ref. 20
2017-12-04 HFD 2017-12-04, mål nr 1554-17
2013-01-01 SRN dnr 71-13/D
2012-01-01 HFD 2012 ref. 69
2012-01-01 HFD 2012 ref. 74
2000-11-30 KRNG 2000-11-30, mål nr 8634-8636-1998
1997-01-01 RÅ 1997 ref. 16
2006-11-13 Andelar i irländsk fond, trust
2009-10-20 RÅ 2009 not. 154
2013-01-01 SRN dnr 115-13/D
2016-11-07 SRN dnr 31-16/D
2012-11-16 HFD 2012-11-16, mål nr 1959-12
2008-01-01 RÅ 2008 ref. 30
2012-01-01 SRN dnr 44-12/D
2010-01-01 RÅ 2010 ref. 114
2015-09-14 HFD 2013 ref. 85
2010-01-01 RÅ 2010 ref. 116
2005-06-10 KRNG 2005-06-10, mål nr 7554-03
2008-01-01 RÅ 2008 ref. 31
2013-01-01 HFD 2013 ref. 84
2009-01-01 SRN dnr 30-09/D
2010-01-01 RÅ 2010 ref. 111
2010-01-01 RÅ 2010 ref. 112
1999-01-01 RÅ 1999 ref. 74
2011-01-01 SRN dnr 46-11/D
1999-01-01 RÅ 1999 ref. 70
2002-01-01 RÅ 2002 ref. 52
2017-03-31 HFD 2017 ref. 14
2012-09-21 HFD 2012-09-21, mål nr 905-12
2017-03-31 HFD 2017 ref. 17
2012-02-14 KRNS 2012-02-14, mål nr 3652–3654-11
2013-01-01 SRN dnr 54-13/D
2010-01-01 RÅ 2010 ref. 102
1994-01-01 RÅ 1994 ref. 52
2013-01-01 SRN dnr 132-13/D
2012-01-01 SRN dnr 9-12/D
1994-01-01 RÅ 1994 ref. 56
2002-01-01 RÅ 2002 ref. 53
2002-01-01 RÅ 2002 ref. 59
2004-01-01 RÅ 2004 ref. 94
2010-01-01 RÅ 2010 ref. 106
2004-01-01 RÅ 2004 ref. 93
2008-01-01 RÅ 2008 ref. 44
2008-01-01 RÅ 2008 ref. 46
2011-01-01 SRN dnr 92-11/D
2011-01-01 HFD 2011 ref. 1
2002-01-01 RÅ 2002 ref. 115
2015-12-18 HFD 2015 ref. 9
2004-01-01 RÅ 2004 ref. 85
2004-01-01 RÅ 2004 ref. 84
2017-02-15 HFD 2017-02-15, mål nr 1615-16
2018-11-22 HFD 2015 ref. 1
2015-12-14 HFD 2015-12-14, mål nr 3187-15
2015-12-21 HFD 2015 ref. 8
1995-01-01 NJA 1995 s. 742
1999-06-23 SRN dnr 14-99/D
2008-01-01 RÅ 2008 ref. 52
2017-06-05 HFD 2017-06-05, mål nr 428-17
2008-01-01 RÅ 2008 ref. 54
1994-01-01 RÅ 1994 ref. 44
1994-01-01 RÅ 1994 ref. 49
2002-06-10 RÅ 2002 ref. 42
2003-01-01 RÅ 2003 ref. 23
2009-08-26 KRNJ 2009-08-26, mål nr 2890-08
2004-01-01 RÅ 2004 ref. 83
2008-01-01 RÅ 2008 ref. 56
2013-01-01 SRN dnr 117-13/D
2004-09-07 RÅ 2004 ref. 81
2008-01-01 RÅ 2008 ref. 58
2003-01-01 RÅ 2003 ref. 20
2004-01-01 RÅ 2004 ref. 80
2008-01-01 RÅ 2008 ref. 57
2004-06-07 RÅ 2004 ref. 76
2002-01-01 RÅ 2002 ref. 101
2002-01-01 RÅ 2002 ref. 102
2002-01-01 RÅ 2002 ref. 107
2002-01-01 RÅ 2002 ref. 105
2012-05-22 HFD 2012-05-22, mål nr 4668-11
2002-01-01 RÅ 2002 ref. 106
2004-01-01 RÅ 2004 ref. 77
2002-01-01 RÅ 2002 ref. 109
2017-07-06 HFD 2017-07-06, mål nr 5545-16
2008-01-01 RÅ 2008 ref. 65
2011-01-01 SRN dnr 29-11/D
2005-06-10 KRNG 2005-06-10, mål nr 8311-03
2003-01-01 RÅ 2003 ref. 16
2010-01-01 RÅ 2010 ref. 122
2003-01-01 RÅ 2003 ref. 17
2008-01-01 RÅ 2008 ref. 60
2012-11-16 HFD 2012-11-16, mål nr 6639-11
1994-01-01 RÅ 1994 ref. 38
2003-01-01 RÅ 2003 ref. 12
2003-01-01 RÅ 2003 ref. 13
2008-01-01 RÅ 2008 ref. 67
2003-01-01 RÅ 2003 ref. 11
2004-01-01 RÅ 2004 ref. 71
2008-01-01 RÅ 2008 ref. 66
2002-01-01 RÅ 2002 ref. 35
2008-01-01 RÅ 2008 ref. 69
2017-12-04 HFD 2017-12-04, mål nr 1553-17
2009-01-01 RÅ 2009 ref. 5
2017-05-05 SRN dnr 84-16/D
2012-01-01 HFD 2012 ref. 15
2017-07-06 HFD 2017-07-06, mål nr 5546-16
2012-01-01 HFD 2012 ref. 13
2007-12-21 KRNS 2007-12-21, mål nr 7739-05
2015-11-04 HFD 2015-11-04, mål nr 1483-15
1998-01-01 RÅ 1998 ref. 28
1999-01-01 RÅ 1999 ref. 44
2013-01-01 HFD 2013 ref. 34
1998-01-01 RÅ 1998 ref. 25
2012-01-01 HFD 2012 ref. 18
2013-01-01 HFD 2013 ref. 35
2013-01-01 HFD 2013 ref. 43
1998-01-01 RÅ 1998 ref. 18
1998-01-01 RÅ 1998 ref. 19
2012-04-24 HFD 2012 ref. 23
2012-01-01 HFD 2012 ref. 20
2003-01-01 RÅ 2003 ref. 49
2003-01-01 RÅ 2003 ref. 47
2009-01-01 RÅ 2009 ref. 91
2013-01-01 SRN dnr 82-13/D
2003-01-01 RÅ 2003 ref. 48
2002-03-12 RÅ 2002 ref. 21
2003-01-01 RÅ 2003 ref. 46
2003-01-01 RÅ 2003 ref. 43
2002-01-01 RÅ 2002 ref. 27
2002-01-01 RÅ 2002 ref. 24
2010-01-01 SRN dnr 77-10/D
2010-01-01 RÅ 2010 ref. 63
2012-09-24 HFD 2012-09-24, mål nr 5014-11
2013-06-13 SRN dnr 69-12/D
1998-01-01 RÅ 1998 ref. 13
1998-01-01 RÅ 1998 ref. 10
2013-06-14 HFD 2013 ref. 28
1999-01-01 RÅ 1999 ref. 35
2016-03-29 NJA 2016 s. 169
1994-01-01 RÅ 1994 ref. 90
2013-01-01 HFD 2013 ref. 23
1999-01-01 RÅ 1999 ref. 32
2002-01-01 RÅ 2002 ref. 19
2010-01-01 SRN dnr 80-10/D
2014-01-01 SRN dnr 9-14/D
1999-01-01 RÅ 1999 ref. 29
1999-01-01 RÅ 1999 ref. 28
2010-01-01 SRN dnr 29-10/D
2003-01-01 RÅ 2003 ref. 34
2010-01-01 RÅ 2010 ref. 67
2002-01-01 RÅ 2002 ref. 10
2002-01-01 RÅ 2002 ref. 15
2003-01-01 RÅ 2003 ref. 61
2010-01-01 RÅ 2010 ref. 95
2003-01-01 RÅ 2003 ref. 1
2008-01-01 RÅ 2008 ref. 8
2010-01-01 RÅ 2010 ref. 92
2013-01-01 SRN dnr 92-13/D
2003-01-01 RÅ 2003 ref. 60
1993-01-01 RÅ 1993 ref. 16
2010-01-01 RÅ 2010 ref. 96
2010-09-27 RR 2010-09-27, mål nr 3472-09
2018-06-27 HFD 2018-06-26, mål nr 2690-17
1999-01-01 RÅ 1999 ref. 69
2013-01-01 HFD 2013 ref. 56
2009-01-01 RÅ 2009 ref. 77
1994-01-01 RÅ 1994 ref. 85
2009-01-01 RÅ 2009 ref. 79
2009-01-01 RÅ 2009 ref. 78
2018-06-14 HFD 2018-05-31, mål nr 732-18
2008-01-01 RÅ 2008 ref. 16
2003-01-01 RÅ 2003 ref. 68
2008-01-01 RÅ 2008 ref. 11
2008-01-01 RÅ 2008 ref. 14
2010-01-01 SRN dnr 39-10/D
2003-01-01 RÅ 2003 ref. 50
2010-01-01 RÅ 2010 ref. 84
1999-01-01 RÅ 1999 ref. 50
2013-01-01 SRN dnr 74-13/D
1993-01-01 RÅ 1993 ref. 29
2010-01-01 RÅ 2010 ref. 86
2006-02-03 SRN dnr 134-05/D
1999-01-01 RÅ 1999 ref. 58
2013-01-01 HFD 2013 ref. 52
2008-01-01 RÅ 2008 ref. 20
1998-06-09 KRNG 1998-06-09, mål nr 3763-95
2003-01-01 RÅ 2003 ref. 58
2010-01-01 RÅ 2010 ref. 89
2003-01-01 RÅ 2003 ref. 57
2009-01-01 RÅ 2009 ref. 81
2015-03-06 HFD 2015-03-06, mål nr 3720-14
2003-01-01 RÅ 2003 ref. 54
2009-01-01 RÅ 2009 ref. 84
2008-01-01 RÅ 2008 ref. 22
2003-01-01 RÅ 2003 ref. 52
2008-01-01 RÅ 2008 ref. 25
2009-01-01 RÅ 2009 ref. 86
2003-01-01 RÅ 2003 ref. 53
2003-01-01 RÅ 2003 ref. 6
2008-01-01 RÅ 2008 ref. 24
2009-11-13 RÅ 2009 ref. 85
2004-01-01 RÅ 2004 ref. 20
2004-01-01 RÅ 2004 ref. 29
1993-01-01 RÅ 1993 ref. 34
2004-01-01 RÅ 2004 ref. 27
1993-01-01 RÅ 1993 ref. 36
2013-11-18 HFD 2013-11-18, mål nr 4061-13
2001-01-01 RÅ 2001 ref. 49
2016-02-24 SRN 51-15/D
2001-07-12 RÅ 2001 ref. 44
2001-10-29 RÅ 2001 ref. 43
2001-01-01 RÅ 2001 ref. 46
2001-01-01 RÅ 2001 ref. 45
2007-01-01 RÅ 2007 ref. 11
2007-01-01 RÅ 2007 ref. 15
2015-10-21 RÅ 2004 ref. 10
2013-01-01 SRN dnr 38-13/D
2004-01-01 RÅ 2004 ref. 13
2008-01-01 SRN 2009-04-22, dnr 137-08/D
2017-07-06 HFD 2017-07-06, mål nr 5547-16
2018-06-26 HFD 2018-06-04, mål nr 3936-3939-17
1993-01-01 RÅ 1993 ref. 43
2001-01-01 RÅ 2001 ref. 37
2012-09-27 SRN dnr 140-11/D
2007-02-15 KRNJ 2007-02-15, mål nr 2938-2943-05
2001-01-01 RÅ 2001 ref. 38
2017-04-03 SRN dnr 80/16/D
2008-01-01 SRN dnr 121-08/D
2005-12-20 Väsentlig anknytning
2008-01-01 RÅ 2008 ref. 3
2018-07-04 HFD 2018-05-25, mål nr 4053-17
2007-05-22 RÅ 2007 ref. 25
2008-01-01 RÅ 2008 ref. 5
2014-02-24 HFD 2014 ref. 9
2004-01-01 RÅ 2004 ref. 1
2004-01-01 RÅ 2004 ref. 3
2004-01-01 RÅ 2004 ref. 2
2018-12-20 HFD 2017 ref. 69
2009-01-01 EU-dom C‑397/09
1993-01-01 RÅ 1993 ref. 55
2013-01-01 HFD 2013 ref. 19
1993-01-01 RÅ 1993 ref. 56
1999-01-01 RÅ 1999 ref. 25
2014-01-01 HFD 2014 ref. 2
1993-01-01 RÅ 1993 ref. 58
2008-01-01 SRN dnr 116-08/D
1993-01-01 RÅ 1993 ref. 51
2001-01-01 RÅ 2001 ref. 60
2008-01-01 SRN dnr 49-08/D
2018-11-22 HFD 2018 ref. 2
2001-01-01 EU-dom C-215/01
2013-05-16 HFD 2013 ref. 20
1997-02-27 KRNG 1997-02-27, mål nr 3511-94
2001-01-01 RÅ 2001 ref. 66
1999-01-01 RÅ 1999 ref. 19
2001-01-01 RÅ 2001 ref. 65
2012-01-25 SRN dnr 8-11/D
2015-10-27 HFD 2015-10-27, mål nr 1082-15
2011-01-01 SRN dnr 52-11/D
2018-12-17 HFD 2017 ref. 70
2015-12-16 hfd 2015-12-16, mål nr 7004–7007-14
2016-10-14 HFD 2016-10-14, mål nr 1880-16
2013-02-04 HFD 2013-02-04, mål nr 1233-12
1993-01-01 RÅ 1993 ref. 66
2014-01-01 HFD 2014 ref. 71
1993-01-01 RÅ 1993 ref. 67
2001-01-01 RÅ 2001 ref. 50
1999-01-01 RÅ 1999 ref. 14
1999-01-01 RÅ 1999 ref. 13
1993-01-01 RÅ 1993 ref. 63
2018-12-20 SRN dnr 7-18/D
2013-01-01 HFD 2013 ref. 10
2013-01-01 HFD 2013 ref. 11
2014-01-01 HFD 2014 ref. 67
1993-01-01 RÅ 1993 ref. 60
2001-01-01 RÅ 2001 ref. 55
2001-01-01 RÅ 2001 ref. 57
2015-03-23 HFD 2015-03-23, mål nr 3052-14
2016-06-22 SRN dnr 42-15/D
2017-06-20 HFD 2017 ref. 41
1999-01-01 RÅ 1999 ref. 3
2004-01-01 RÅ 2004 ref. 62
2004-01-01 RÅ 2004 ref. 67
2004-01-01 RÅ 2004 ref. 66
1999-01-01 RÅ 1999 ref. 1
2014-06-26 HFD 2014 ref. 63
2014-09-19 HFD 2014 ref. 62
2014-01-01 HFD 2014 ref. 58
2008-01-01 RÅ 2008 ref. 74
2012-09-13 HFD 2012-09-13, mål nr 1497-11
2007-01-01 RÅ 2007 ref. 50
2015-04-10 HFD 2015-04-10, mål nr 3760-14
2007-01-01 RÅ 2007 ref. 51
2007-01-01 RÅ 2007 ref. 52
2016-03-22 HFD 2016 ref. 19
2007-01-01 RÅ 2007 ref. 54
2016-02-16 HFD 2016 ref. 14
2017-05-18 SRN dnr 109-16/D
2007-01-01 RÅ 2007 ref. 58
2016-03-03 HFD 2016 ref. 16
2004-01-01 RÅ 2004 ref. 61
2016-01-28 HFD 2016 ref. 11
2002-01-01 RÅ 2002 ref. 92
2018-12-10 HFD 2017 ref. 55
2005-01-01 RÅ 2005 ref. 76
2017-10-06 HFD 2017 ref. 56
2017-10-20 HFD 2017 ref. 58
2015-11-12 SRN dnr 43-15/D
2014-09-15 HFD 2014 ref. 54
2014-01-01 HFD 2014 ref. 51
2011-06-09 SRN dnr 4-11/D
2008-01-01 RÅ 2008 ref. 84
2018-07-06 SRN dnr 12-18/D
2007-01-01 RÅ 2007 ref. 61
2008-01-01 RÅ 2008 ref. 87
1993-01-01 RÅ 1993 ref. 83
2002-01-01 RÅ 2002 ref. 99
2004-01-01 RÅ 2004 ref. 4
2009-01-01 RÅ 2009 ref. 100
2004-01-01 RÅ 2004 ref. 6
2002-01-01 RÅ 2002 ref. 80
2004-01-01 RÅ 2004 ref. 43
2004-01-01 RÅ 2004 ref. 42
2014-02-24 HFD 2014-02-24, mål nr 5143-13
2002-01-01 RÅ 2002 ref. 84
2008-09-29 KRNG 2008-09-29, mål nr 402-06
2016-05-18 HFD 2016-04-15, mål nr 2268-15
2017-05-15 HFD 2017 ref. 25
2002-01-01 RÅ 2002 ref. 82
2002-12-23 RÅ 2002 ref. 83
1993-01-01 RÅ 1993 ref. 99
2014-01-01 HFD 2014 ref. 36
1993-01-01 RÅ 1993 ref. 91
2001-01-01 RÅ 2001 ref. 25
2017-02-06 HFD 2017 ref. 1
2001-01-01 RÅ 2001 ref. 28
2001-01-01 RÅ 2001 ref. 22
2010-01-01 SRN dnr 94-10/D
2007-05-28 RÅ 2007 ref. 32
2002-01-01 RÅ 2002 ref. 89
2016-06-22 HFD 2016-06-22, mål nr 211-16
2017-06-08 HFD 2017 ref. 31
2004-01-01 RÅ 2004 ref. 30
2002-01-01 RÅ 2002 ref. 73
2004-01-01 RÅ 2004 ref. 35
2017-06-19 HFD 2017 ref. 36
2004-01-01 RÅ 2004 ref. 33
2017-07-06 HFD 2017 ref. 38
2015-11-12 SNR dnr 43-15/D
2016-01-28 HFD 2006-01-28, mål nr 2459-15
2014-05-14 HFD 2014 ref. 25
2001-01-01 RÅ 2001 ref. 17
2017-02-22 HFD 2017-02-22, mål nr 2868-12
2013-01-01 SRN dnr 80-13/D
2014-01-01 HFD 2014 ref. 29
2010-01-01 RÅ 2010 ref. 8
2001-01-01 RÅ 2001 ref. 10
2014-01-01 HFD 2014 ref. 27
2001-01-01 RÅ 2001 ref. 12
2002-01-01 RÅ 2002 ref. 77
2010-01-01 RÅ 2010 ref. 4
2017-06-02 EU-dom C-252/14
2002-01-01 RÅ 2002 ref. 78
2017-06-13 SRN dnr 79-16/D
2007-01-01 RÅ 2007 ref. 47
2002-01-01 RÅ 2002 ref. 76
2007-01-01 RÅ 2007 ref. 49
2007-01-01 RÅ 2007 ref. 3
2004-01-01 EU-dom C-196/04
2007-01-01 RÅ 2007 ref. 5
2016-06-29 HFD 2016 ref. 61
2010-01-01 SRN dnr 53-10/D
2014-06-05 SRN dnr 103-12/D
2014-04-14 HFD 2014 ref. 21
2006-10-25 Tidpunkt ränteavdrag
2005-01-01 RÅ 2005 ref. 49
2018-07-06 HFD 2018-06-19, mål nr 6458-17
2005-01-01 RÅ 2005 ref. 48
2000-01-01 RÅ 2000 ref. 23
1997-01-01 RÅ 1997 ref. 48
2018-12-07 SRN dnr 36-18/D
1997-01-01 RÅ 1997 ref. 44
2000-01-01 RÅ 2000 ref. 29
2000-03-30 RÅ 2000 ref. 28
2017-01-02 HFD 2016 ref. 57
1997-01-01 RÅ 1997 ref. 43
2014-01-01 HFD 2014 ref. 19
2011-01-01 HFD 2011 ref. 40
2011-01-01 HFD 2011 ref. 42
2005-01-01 RÅ 2005 ref. 35
2005-11-01 SRN 2005-11-01 Avdragstidpunkt för ränta
2005-01-01 RÅ 2005 ref. 32
2011-01-01 SRN dnr 124-11/D
2005-01-01 RÅ 2005 ref. 37
2000-01-01 RÅ 2000 ref. 14
2013-01-01 SRN dnr 68-13/D
1997-01-01 RÅ 1997 ref. 35
1997-01-01 RÅ 1997 ref. 36
2000-01-01 RÅ 2000 ref. 18
2000-01-01 RÅ 2000 ref. 17
2011-01-01 HFD 2011 ref. 33
1996-01-01 RÅ 1996 ref. 93
1997-01-01 RÅ 1997 ref. 31
2014-01-01 SRN dnr 3-14/D
2012-09-26 SRN 2012-09-26, dnr 15-12/D
2016-06-07 HFD 2016 ref. 45
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
2012-01-01 SRN dnr 17-12/D
2015-12-14 SRN dnr 45-15/D
2013-01-01 SRN dnr 151-13/D
2013-01-01 NJA 2013 s. 540
2004-01-01 RÅ 2004 ref. 143
2004-01-01 RÅ 2004 ref. 140
2004-01-01 RÅ 2004 ref. 142
2011-10-25 HFD 2011-10-25, mål nr 1838-11
2004-12-08 RÅ 2004 ref. 141
2005-01-01 RÅ 2005 ref. 69
2007-12-12 RÅ 2007 ref. 70
2007-01-01 RÅ 2007 ref. 72
2013-01-01 SRN dnr 111-13/D
2007-01-01 RÅ 2007 ref. 73
2004-01-01 RÅ 2004 ref. 137
2007-01-01 RÅ 2007 ref. 76
1997-01-01 RÅ 1997 ref. 67
2016-05-18 HFD 2016 ref. 35
1997-01-01 RÅ 1997 ref. 64
2016-05-19 HFD 2016 ref. 36
1996-01-01 RÅ 1996 ref. 84
1997-01-01 RÅ 1997 ref. 63
2001-10-11 SRN dnr 3-01/D
1997-01-01 RÅ 1997 ref. 60
2011-01-01 HFD 2011 ref. 64
1996-01-01 RÅ 1996 ref. 87
2012-11-29 KRNJ 2012-11-29, mål nr 2248-12
2005-01-01 RÅ 2005 ref. 56
2016-04-28 HFD 2016-04-28, mål nr 1280-15
2014-01-01 SRN dnr 35-14/D
2004-01-01 RÅ 2004 ref. 133
2018-07-04 HFD 2018-07-03, mål nr 4815-17, 4816-17
2017-10-16 HFD 2017-10-16, mål nr 6322-16
2004-06-28 RÅ 2004 ref. 134
2004-01-01 RÅ 2004 ref. 131
2007-01-01 SRN dnr 70-07/D
2015-05-28 HFD 2015-05-28, mål nr 1578-14
2007-01-01 RÅ 2007 ref. 81
1996-01-01 RÅ 1996 ref. 78
2004-01-01 RÅ 2004 ref. 129
1995-01-01 RÅ 1995 ref. 11
2007-01-01 RÅ 2007 ref. 84
2004-01-01 RÅ 2004 ref. 126
2007-01-01 RÅ 2007 ref. 85
2009-08-31 KRNS 2009-08-31, mål nr 568-08
2007-01-01 RÅ 2007 ref. 87
2004-01-01 RÅ 2004 ref. 127
2003-01-01 EU-dom C-446/03
2011-01-01 HFD 2011 ref. 55
2001-01-01 RÅ 2001 ref. 2
2011-01-01 HFD 2011 ref. 54
2016-04-15 HFD 2016 ref. 25
2001-01-01 RÅ 2001 ref. 1
1995-05-12 RÅ 1995 ref. 19
1997-01-01 RÅ 1997 ref. 52
2013-01-01 SRN dnr 15-13/D
2016-03-01 HFD 2016 ref. 20
1996-01-01 RÅ 1996 ref. 75
1995-01-01 RÅ 1995 ref. 13
2001-01-01 RÅ 2001 ref. 5
2005-01-01 RÅ 2005 ref. 8
2016-03-18 HFD 2016 ref. 22
2001-01-24 RÅ 2001 ref. 8
2015-03-27 SRN dnr 95-14/D
2001-01-01 RÅ 2001 ref. 7
1998-01-01 RÅ 1998 ref. 5
2015-12-10 HFD 2015-12-10, mål nr 2273-15
1998-01-01 RÅ 1998 ref. 6
2004-01-01 RÅ 2004 ref. 124
2009-01-01 SRN dnr 2-09/D
2015-12-15 SRN dnr 75-14/D
2017-02-06 HFD 2017-02-06, mål nr 4163-16
2000-01-01 RÅ 2000 ref. 64
2017-04-20 SRN dnr 70-16/D
2011-06-21 HFD 2011 ref. 80
2011-01-01 HFD 2011 ref. 82
1996-01-01 RÅ 1996 ref. 69
2013-01-23 HFD 2013-01-23, mål nr 61-12
2004-01-01 RÅ 2004 ref. 115
2004-01-01 RÅ 2004 ref. 114
2012-01-01 SRN dnr 111-12/D
2004-01-01 RÅ 2004 ref. 116
2013-05-06 HFD 2013-05-06, mål nr 2790-12
2017-06-19 HFD 2017-06-19, mål nr 6841-16
1997-01-01 RÅ 1997 ref. 81
2001-12-18 RÅ 2001 ref. 73
2003-06-05 SRN dnr 148-02/D
2001-01-01 EU-dom C-131/01
1997-03-24 KRNS 1997-03-24, mål nr 5974-95
2001-01-01 RÅ 2001 ref. 74
2000-01-01 RÅ 2000 ref. 54
2013-01-01 SRN dnr 108-13/D
2000-01-01 RÅ 2000 ref. 53
2000-01-01 RÅ 2000 ref. 56
2007-01-01 SRN dnr 5-07/D
2008-01-01 SRN 2008-12-15, dnr 54-08/D
1993-01-01 RÅ 1993 ref. 104
2001-01-01 RÅ 2001 ref. 79
2016-01-07 SRN dnr 118-14/D
2011-01-01 HFD 2011 ref. 79
1998-01-01 RÅ 1998 ref. 9
2000-01-01 RÅ 2000 ref. 3
1997-12-12 RÅ 1997 ref. 71
2000-01-01 RÅ 2000 ref. 4
2011-01-01 HFD 2011 ref. 72
2011-01-01 HFD 2011 ref. 75
2005-01-01 RÅ 2005 ref. 21
1989-01-01 NJA 1989 s. 92
2005-01-01 EU-dom C-101/05
2004-01-01 RÅ 2004 ref. 101
2008-01-01 SRN dnr 44-08/d
2000-01-01 RÅ 2000 ref. 41
2006-01-01 RÅ 2006 ref. 83
2000-01-01 RÅ 2000 ref. 43
2005-01-01 RÅ 2005 ref. 26
2013-01-01 HFD 2013 ref. 6
1993-01-01 RÅ 1993 ref. 100
2005-01-01 RÅ 2005 ref. 25
2015-03-16 HFD 2015 ref. 17
2000-01-01 RÅ 2000 ref. 45
2018-12-20 SRN dnr 5-18/D
2000-01-01 RÅ 2000 ref. 44
1996-01-01 RÅ 1996 ref. 48
2006-01-01 RÅ 2006 ref. 80
2015-01-01 HFD 2015 ref. 13
2013-01-01 SRN dnr 156-13/D
2012-09-20 KRNS 2012-09-20, mål nr 4858–4861-10
2007-11-13 SRN dnr 87-07/D
2006-01-01 RÅ 2006 ref. 79
2006-01-01 RÅ 2006 ref. 71
2005-01-01 RÅ 2005 ref. 15
2000-01-01 RÅ 2000 ref. 31
2005-01-01 RÅ 2005 ref. 14
2006-01-01 RÅ 2006 ref. 74
2011-01-01 HFD 2011 ref. 90
2000-01-01 RÅ 2000 ref. 36
1996-01-01 RÅ 1996 ref. 38
2012-01-01 SRN dnr 73-12/D
2016-10-03 HFD 2016 ref. 68
2016-10-14 HFD 2016 ref. 69
2016-06-16 HFD 2016 ref. 66
1996-01-01 RÅ 1996 ref. 33
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