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Regulation (2007:785) With Instructions For The Tax Board

Original Language Title: Förordning (2007:785) med instruktion för Skatterättsnämnden

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section 1 of the Act (1998:189) about rulings, see

provisions concerning the composition of the Board of Tax and legal

data, quorum, appointment of a Chairman and vice

President, the election of the members and the Organization in General.


section 2 of the Authority is headed by a Board.


paragraph 3 Of section 9 of the Ordinance (2007:780) with instruction for

The tax agency shows that in the tax office, see a

Joint Office of the tax board and

Graduate tax board. Regulation (2010:747).

Caseload management

section 4 Cases on advance is determined after preparation and

presentation by the staff of the Office.

Expert witnesses may be called to attend the hearing but may

do not participate in the Board's decision. The same applies to replacement, even

If none of the members are unable to attend.


paragraph 5 of the Fee pursuant to paragraph 17 the law (1998:189) if

rulings shall be fixed at not more than 20 000

dollars and not less than 1 000 kroons. If there are special reasons,

the fee shall be determined at a lower amount than 1 000 kroons.

The fee may be charged by cash on delivery of the shipment by

the preliminary decision is sent to the applicant.

Exemptions from government regulation

section 6 of the Following clauses in the Government agencies Ordinance (2007:515),

not applicable on authority:

paragraph 4 of the rules of procedure, etc.,

§ 5 If the delegation,

section 6 of General information,

Article 7 on participation in the work of the EU and other international


section 14 if the Board's composition,

sections 15 and 16 for a quorum,

19 § about cost implications,

section 20 on the presentation,

paragraph 21 of the decision of the Agency,

section 27 of the Authority's right to represent the State in the courts,

section 28 on measures in response to the National Audit

the auditor's report, and

section 29 on the case.

Transitional provisions


This Regulation shall enter into force on 1 January 2008, when

Ordinance (1998:196) on tax rulings,

cease to apply. In the case of fees still apply

older regulations, if the application for advance ruling has come into

to the tax board before 1 July 2006.