(kumulerat register täckande åren 1990–2003 finns på SkatteNytts hemsida www.skattenytt.se)
Kommunalskattelagen (1928:370) | |
5 § | Ref. 34/03 |
20 § | Ref. 2/03 |
Ref. 12/03 | |
Not. 56/03 | |
21 § anv. p. 4 | Ref. 46/03 |
22 § anv. p. 4 | Ref. 46/03 |
23 § | Ref. 2/03 |
23 § anv. p. 3 | Not. 115/03 |
23 § anv. p 12 | Ref. 70/03 |
24 § | Not. 171/03 |
24 § anv. p. 2 | Not. 171/03 |
29 § | Ref. 76/03 |
32 § 1 mom. | Ref. 85/03 |
32 § anv. p. 14 | Not. 119/03 |
32 § anv. p. 15 | Ref. 60/03 |
33 § | Ref. 73/03 |
33 § anv. p. 3 | Ref. 73/03 |
41 § | Not. 127/03 |
46 § 1 mom. | Ref. 57/03 |
Not. 73/03 | |
46 § 2 mom. | Ref. 43/03 |
52 § | Not. 73/03 |
54 § c) | Ref. 55/03 |
Lagen (1941:416) om arvsskatt och gåvoskatt | |
23 § B 5 st. | NJA 2003 s. 71 |
Lagen (1947:576) om statlig inkomstskatt | |
2 § 1 mom. | Ref. 49/03 |
Not. 80/03 | |
Not. 81/03 | |
2 § 13 mom. | Not. 119/03 |
3 § 1 mom. | Ref. 49/03 |
3 § 2 mom. | Ref. 12/03 |
3 § 12 mom. | Not. 5/03 |
3 § 12 d mom. | Ref. 44/03 |
6 § 2 mom. | Not. 80/03 |
Not. 81/03 | |
7 § 7 mom. | Ref. 55/03 |
24 § 1 mom. | Ref. 12/03 |
24 § 2 mom. | Not. 183/03 |
25 § 1 mom. | Not. 49/03 |
25 § 6 mom. | Not. 49/03 |
27 § | Ref. 49/03 |
Uppbördslagen (1953:272) | |
10 § | Ref. 73/03 |
40 a § | Ref. 91/03 |
49 § 1 mom. | Not. 113/03 |
Not. 114/03 | |
Not. 162/03 | |
75 c § | Ref. 91/03 |
Fördraget om upprättandet av den Europeiska Gemenskapen (1957) | |
(i dess lydelse år 2000) | |
Artikel 10 | C-147/01 |
Artikel 12 | C-364/01 |
Artikel 18 | C-364/01 |
Artikel 28 | C-383/01 |
Artikel 30 | C-383/01 |
Artikel 39 | C-209/01 |
C-364/01 | |
Artikel 43 | C-168/01 |
C-364/01 | |
Artikel 48 | C-168/01 |
Artikel 49 | C-234/01 |
C-422/01 | |
C-42/02 | |
Artikel 50 | C-234/01 |
Artikel 90 | C-383/01 |
Lagen (1962:381) om allmän försäkring | |
11 kap. 3 § | Not. 73/03 |
Lag (1968:430) om mervärdeskatt | |
2 § anv. p 3 | Not. 21/03 |
8 § 3 | Ref. 94/03 |
Not. 189/03 | |
8 § 10 | Not. 21/03 |
8 § anv. p. 5 | Ref. 94/03 |
48 a § | Not. 25/03 |
Lagen (1971:289) om allmänna förvaltningsdomstolar | |
8 § | Ref. 82/03 |
Förvaltningsprocesslagen (1971:291) | |
3 § | Not. 129/03 |
6 a § | Not. 188/03 |
12 § | Not. 95/03 |
18 § | Not. 29/03 |
Not. 95/03 | |
28 § | Not. 113/03 |
Not. 114/03 | |
Not. 162/03 | |
33 § 4 st. | Not. 10/03 |
34 § 2 st. | Not. 187/03 |
34 a § | Not. 113/03 |
Not. 114/03 | |
Not. 152/03 | |
Not. 162/03 | |
36 § 1 st. | Not. 14/03 |
Not. 186/03 | |
Not. 188/03 | |
37 b § | Ref. 54/03 |
Not. 23/03 | |
Not. 76/03 | |
Not. 111/03 | |
Not. 192/03 | |
Not. 205/03 | |
37 c § | Ref. 82/03 |
Not. 111/03 | |
Not. 166/03 | |
44 § | Not. 135/03 |
46 § | Ref. 82/03 |
Lagen (1972:266) om skatt på annonser och reklam | |
1 § 2 st. | Ref. 9/03 |
12 § | Ref. 9/03 |
Aktiebolagslagen (1975:1385) | |
12 kap. 7 § | Ref. 60/03 |
13 kap. 49 § | Ref. 53/03 |
Ref. 54/03 | |
Not. 25/03 | |
Not. 26/03 | |
Not. 29/03 | |
Not. 173/03 | |
Not. 182/03 | |
Not. 185/03 | |
Bokföringslagen (1976:125) | |
13 § | Ref. 70/03 |
Not. 171/03 | |
Direktiv 77/388/EEG (sjätte mervärdesskattedirektivet) | |
Artikel 2 | C-305/01 |
Artikel 2.1 | C-442/01 |
Ref. 90/03 | |
Artikel 4 | C-305/01 |
Artikel 4.5 | Ref. 99/03 |
Artikel 5.1 | C-185/01 |
Artikel 5.8 | C-497/01 |
Artikel 6.2 | C-269/00 |
Artikel 9.2 e | C-438/01 |
Artikel 10.2 | Ref. 102/03 |
Artikel 12.3 a | C-384/01 |
Artikel 12.3 b | C-384/01 |
Artikel 11 A. 1 a | C-398/99 |
Ref. 102/03 | |
Artikel 11 C.1 | C-398/99 |
Artikel 11 C.2 | Ref. 102/03 |
Artikel 12.3 a | C-109/02 |
Artikel 12.3 c | Ref. 39/03 |
Artikel 13 A 1 b | C-45/01 |
Artikel 13 A 1 c | C-45/01 |
C-212/01 | |
C-307/01 | |
Artikel 13 A. 1 f | C-8/01 |
Artikel 13 A. 1 g | Ref. 21/03 |
Artikel 13 A 1 n | C-144/00 |
Artikel 13 A. 2 a | Ref. 21/03 |
Artikel 13 B a | C-8/01 |
Artikel 13 B b | C-269/00 |
C-315/00 | |
C-275/01 | |
Artikel 13 B d.3 | C-305/01 |
Not. 194/03 | |
Artikel 13 B d.5 | Ref. 36/03 |
Ref. 72/03 | |
Ref. 94/03 | |
Not. 178/03 | |
Not. 179/03 | |
Artikel 13 B d.6 | Not. 179/03 |
Artikel 15.1 | Not. 128/03 |
Artikel 15.2 | Not. 128/03 |
Artikel 17.2 | Ref. 36/03 |
Artikel 17.6 | C-155/01 |
Artikel 17.7 | C-155/01 |
Artikel 21.1 c | C-78/02 |
Artikel 26.1 | Ref. 32/03 |
Artikel 26.2 | C-149/01 |
Fastighetstaxeringslagen (1979:1152) | |
2 kap. 2 § | Ref. 55/03 |
Not. 214/03 | |
2 kap. 3 § | Not. 214/03 |
3 kap. 2 § | Ref. 55/03 |
6 kap. 1 § | Ref. 77/03 |
6 kap. 7 § | Ref. 77/03 |
12 kap. 3 § | Not. 82/03 |
Lagen (1980:865) mot skatteflykt | |
4 § Ref. 92/03 | |
Lagen (1981:691) om socialavgifter | |
1 kap. 2 § | Ref. 89/03 |
2 kap. 3 § | Ref. 73/03 |
Ref. 89/03 | |
Lag (1983:1086) om vinstdelningsskatt | |
2 § | Not. 88/03 |
Lagen (1984:668) om uppbörd av socialavgifter från arbetsgivare | |
16 § | Ref. 91/03 |
38 § | Ref. 54/03 |
Ref. 73/03 | |
43 § | Ref. 54/03 |
67 § | Not. 122/03 |
Lagen (1985:206) om viten | |
6 § | Not. 151/03 |
Lagen (1987:667) om ekonomiska föreningar | |
10 kap. 2 a § | Not. 161/03 |
Direktiv 88/361/EEG av den 24 juni 1988 | |
C-364/01 | |
Lagen (1989:436) om särskild vinstskatt | |
3 § | Not. 88/03 |
9 § | Not. 88/03 |
Lagen (1989:479) om ersättning för kostnader i ärenden och mål om skatt m.m. | |
Ref. 4/03 | |
Ref. 34/03 | |
Ref. 68/03 | |
Not. 86/03 | |
Not. 152/03 | |
Taxeringslagen (1990:324) | |
2 kap. 2 § | Ref. 87/03 |
3 kap. 1 § | Ref. 4/03 |
Ref. 22/03 | |
4 kap. 12 § | Not. 153/03 |
Not. 155/03 | |
4 kap. 17 § | Ref. 38/03 |
4 kap. 19 § | Ref. 92/03 |
5 kap. 1 § | Ref. 4/03 |
Ref. 13/03 | |
Ref. 22/03 | |
Not. 80/03 | |
Not. 81/03 | |
5 kap. 5 § | Ref. 62/03 |
Not. 165/03 | |
5 kap. 6 § | Ref. 4/03 |
Not. 80/03 | |
Not. 81/03 | |
5 kap. 12 § | Not. 13/03 |
6 kap. 18 § | Ref. 15/03 |
Lagen (1990:325) om självdeklaration och kontrolluppgifter | |
2 kap. 3 § | Ref. 4/03 |
2 kap. 19 § | Ref. 62/03 |
Not. 165/03 | |
2 kap. 25 § | Ref. 62/03 |
Not. 165/03 | |
Lag (1990:661) om avkastningsskatt på pensionsmedel | |
3 § | Not. 116/03 |
Direktiv 90/364/EEG av den 28 juni 1990 om rätt till bosättning | |
C-364/01 | |
Direktiv 90/435/EEG (moder/dotterbolagsdirektivet) | |
Artikel 5.1 | C-58/01 |
Artikel 7.2 | C-58/01 |
Folkbokföringslagen (1991:481) | |
6 § | Ref. 34/03 |
7 § | Ref. 34/03 |
Lagen (1991:586) om särskild inkomstskatt för utomlands bosatta | |
3 § | Ref. 20/03 |
5 § | Ref. 20/03 |
6 § | Ref. 20/03 |
Bostadsrättslagen (1991:614) | |
7 kap. 33 § | Ref. 61/03 |
Dubbelbeskattningsavtalet (1991:673) mellan Sverige och Frankrike | |
Artikel 18 | Ref. 20/03 |
Artikel 19 | Ref. 20/03 |
Artikel 21 | Ref. 20/03 |
Lagen (1991:687) om särskild löneskatt på pensionskostnader | |
1 § | Ref. 22/03 |
2 § | Ref. 22/03 |
Not. 1/03 | |
Not. 89/03 | |
5 § | Ref. 22/03 |
Direktiv 92/12/EEG (cirkulationsdirektivet) | |
C-437/01 | |
Direktiv 92/81/EEG | |
Artikel 8.1 | C-437/01 |
Artikel 8.2 | C-185/00 |
Artikel 8.3 | C-185/00 |
Direktiv 92/82/EEG | |
Artikel 5.1 | C-185/00 |
Lagen (1993:1469) om uppskovsavdrag | |
Ref. 34/03 | |
Lagen (1993:1539) om avdrag för underskott av näringsverksamhet | |
1 § | Ref. 55/03 |
11 § | Not. 80/03 |
Not. 81/03 | |
Mervärdesskattelagen (1994:200) | |
1 kap. 3 § | Ref. 102/03 |
2 kap. 1 § | Ref. 25/03 |
3 kap. 2 § | Ref. 80/03 |
3 kap. 3 § | Ref. 80/03 |
3 kap. 4 § | Ref. 5/03 |
Ref. 21/03 | |
3 kap. 5 § | Ref. 5/03 |
3 kap. 7 § | Ref. 22/03 |
3 kap. 9 § | Ref. 36/03 |
Ref. 72/03 | |
Ref. 94/03 | |
Not. 178/03 | |
Not. 190/03 | |
Not. 194/03 | |
3 kap. 13 § | Not. 215/03 |
3 kap. 23 § | Ref. 29/03 |
3 kap. 23 a § | Not. 194/03 |
4 kap. 6 § | Ref. 99/03 |
4 kap. 7 § | Ref. 99/03 |
5 kap. 9 § | Not. 128/03 |
6 kap. 7 § | Ref. 39/03 |
7 kap. 1 § | Ref. 24/03 |
Ref. 39/03 | |
7 kap. 3 § | Ref. 102/03 |
7 kap. 3 a § | Ref. 102/03 |
7 kap. 7 § | Ref. 90/03 |
8 kap. 3 § | Ref. 36/03 |
Not. 3/03 | |
8 kap. 9 § | Ref. 100/03 |
8 kap. 13 § | Not. 3/03 |
9 b kap. | Ref. 32/03 |
Lagen (1994:1219) om den europeiska konventionen angående skydd för de mänskliga rättigheterna och de grundläggande friheterna | |
Artikel 6 | Ref. 53/03 |
Ref. 54/03 | |
Ref. 56/03 | |
Not. 172/03 | |
Not. 173/03 | |
Artikel 2 i sjunde | |
tilläggsprotokollet | Ref. 53/03 |
Lagen (1994:1565) om beskattning av viss privatinförsel | |
Not. 187/03 | |
Lagen (1995:575) mot skatteflykt | |
2 § | Not. 90/03 |
Lagen (1995:1560) om årsredovisning i försäkringsföretag | |
4 kap. 8 § | Not. 116/03 |
Rättshjälpslagen (1996:1619) | |
Ref. 56/03 | |
Not. 172/03 | |
Skattebetalningslagen (1997:483) | |
1 kap. 4 § | Not. 152/03 |
5 kap. 7 § | Ref. 91/03 |
11 kap. 1 § | Not. 152/03 |
12 kap. 6 § | Not. 152/03 |
17 kap. 2 § | Not. 95/03 |
Not. 152/03 | |
17 kap. 7 § | Not. 152/03 |
Lagen (1999:673) om skatt på avfall | |
1 § | Ref. 42/03 |
Inkomstskattelagen (1999:1229) | |
2 kap. 2 § | Not. 67/03 |
2 kap. 17 § | Ref. 61/03 |
2 kap. 25 § | Not. 132/03 |
3 kap. 3 § | Ref. 52/03 |
Not. 140/03 | |
3 kap. 7 § | Ref. 52/03 |
Not. 210/03 | |
6 kap. 9 § | Not. 160/03 |
6 kap. 10 § | Not. 160/03 |
6 kap. 10 a § | Not. 67/03 |
Not. 160/03 | |
6 kap. 11 § | Not. 160/03 |
6 kap. 16 § | Not. 160/03 |
6 kap. 19 § | Not. 67/03 |
7 kap. 6 § | Not. 96/03 |
8 kap. 14 § | Ref. 1/03 |
Not. 1/03 | |
10 kap. 8 § | Not. 41/03 |
Not. 89/03 | |
10 kap. 11 § | Not. 41/03 |
Not. 108/03 | |
11 kap. 22 § | Ref. 58/03 |
11 kap. 45 § | Ref. 60/03 |
17 kap. 3 § | Ref. 11/03 |
18 kap. 1 § | Ref. 47/03 |
23 kap. 4 § | Ref. 61/03 |
23 kap. 7 § | Not. 132/03 |
23 kap. 17 § | Not. 132/03 |
24 kap. 16 § | Not. 58/03 |
25 kap. 2 § | Not. 1/03 |
25 kap. 3 § | Not. 1/03 |
25 kap. 28 § | Not. 138/03 |
27 kap. 4 § | Not. 46/03 |
27 kap. 5 § | Not. 46/03 |
27 kap. 6 § | Ref. 17/03 |
27 kap. 18 § | Ref. 23/03 |
28 kap. 2 § | Ref. 6/03 |
28 kap. 6 § | Ref. 6/03 |
28 kap. 7 § | Ref. 76/03 |
28 kap. 12 § | Ref. 76/03 |
28 kap. 26 § | Not. 1/03 |
Not. 89/03 | |
Not. 90/03 | |
30 kap. 7 § | Ref. 10/03 |
30 kap. 11 § | Ref. 10/03 |
37 kap. 18 § | Ref. 16/03 |
37 kap. 20 § | Ref. 47/03 |
42 kap. 1 § | Ref. 48/03 |
Ref. 75/03 | |
Not. 96/03 | |
42 kap. 8 § | Ref. 48/03 |
43 kap. 16 § | Ref. 59/03 |
44 kap. 2 § | Ref. 1/03 |
Not. 1/03 | |
44 kap. 3 § | Ref. 75/03 |
Not. 107/03 | |
44 kap. 4 § | Not. 107/03 |
44 kap. 10 § | Not. 107/03 |
44 kap. 13 § | Ref. 1/03 |
Not. 1/03 | |
Not. 104/03 | |
44 kap. 14 § | Ref. 1/03 |
Not. 1/03 | |
47 kap. 1 § | Ref. 34/03 |
47 kap. 2 § | Ref. 34/03 |
47 kap. 3 § | Ref. 34/03 |
48 kap. 6 a § | Ref. 16/03 |
48 kap. 12 § | Ref. 10/03 |
48 kap. 13 § | Ref. 75/03 |
49 kap. 8 § | Ref. 50/03 |
49 kap. 19 § | Ref. 50/03 |
49 kap. 25 § | Ref. 50/03 |
49 kap. 26 § | Ref. 50/03 |
49 a kap. 7 § | Ref. 68/03 |
49 a kap. 11 § | Ref. 68/03 |
49 a kap. 12 § | Ref. 68/03 |
Lagen (1999:1230) om ikraftträdande av inkomstskattelagen | |
4 kap. 39 § | Not. 46/03 |