The scope of the law
1 §/expires U: 2016-01-01-this law applies to advance
1. tax or fee referred to in
a) Act (1984:1052) on State property taxes,
b) Act (1990:661) on yield tax on pension funds
those referred to in section 2, first paragraph 1 to 4 and 6 to 10 of the Act,
c) Act (1991:687) if payroll tax on
pension costs,
d) Act (1994:1744) on general pension contribution,
e) income tax Act (1999:1229), and
f) Act (2007:1398) if the municipal real estate fee,
2. excise duty referred to in Chapter 3. section 15 of the law on tax procedure
(2011:1244),
3. tax under the VAT Act (1994:200), and
4. taxation according to the real estate assessment Act (1979:1152).
Preliminary rulings given by the skatterättsnämnden on application by
an individual or the Attorney General of the tax agency.
Law (2011:1283).
1 section/entry into force: 01/01/2016 this law applies to advance
1. tax or fee referred to in
a) Act (1984:1052) on State property taxes,
b) Act (1990:661) on yield tax on pension funds for those referred to in section 2, first paragraph 1 to 4 and 6 to 10 of the Act,
c) Act (1991:687) if payroll tax on pension costs,
d) Act (1994:1744) on general pension contribution, e) the income tax Act (1999:1229), and
f) Act (2007:1398) if the municipal real estate fee,
2. excise duty referred to in Chapter 3. section 15 of the tax Procedure Act (2011:1244),
3. tax under the VAT Act (1994:200),
4. taxation according to the real estate assessment Act (1979:1152), and
5. tax according to tax code, coupon (1970:624).
Advance notice is provided by the tax board, on application by an individual or the Attorney General of the tax agency.
Law (2015:885).
section 2 of the tax Board consists of a maximum of fourteen members and
a maximum of ten deputies. Members and alternates appointed by the
the Government for a maximum of four years at a time.
Skatterättsnämnden sits in two divisions, one for
direct tax and one for indirect tax. The Government determines
the members and substitutes of the departments and
appoints from among its members a Chairman and a vice Chairman at
each Department.
paragraph 3 of the tax Board is quorate when the President of the
the meeting, as well as five other members are present. The Board is
However, a quorum with fewer members, about three of them, among them
Chairman, agree on the outcome of the case. More than the President
as well as six other members shall not participate in the Board's decision.
A President or a vice President, alone make other
decision than to give preliminary rulings or reject an application for
such a statement.
section 4 If dissenting opinions at the deliberations in
Tax Board shall apply the provisions of Chapter 16 of the.
the code of judicial procedure concerning the vote in civil proceedings.
Conditions for advance ruling
§ 5, upon application by an individual receives advance notice be given in a
question relating to the applicant's tax liability or the taxation of
It is of importance to the applicant or to a unified legal interpretation
or in law.
The first paragraph also applies to the
1. intends to order a print of a taxpayer if the question
the exemption applies for publication under the Act (1972:266) about
tax on advertisements and advertising or
2. more uses, or intends to consume
electric power or fuel if the issue relates to taxation under
the Act (1994:1776) on tax on energy.
section 6, in the cases referred to in article 1, first paragraph, 1 and 4,
advance notice must be provided at the request of the Attorney General of
The tax agency only if
1. the question concerning an individual and applies to a claim or a
the application which he produced Skatteverket,
2. The tax office has taken a decision on the merits and decision gone
the individual will receive and
3. it is important for a uniform legal interpretation or
of law that advance notice be given. Lag (2003:666).
6 a of the matters referred to in paragraph 1, 2 and 3,
advance notice must be provided at the request of the Attorney General of
The tax agency only if
1. the question concerns an individual,
2. The tax office or, in the cases referred to in Chapter 2. section 13 or 3
Cape. paragraph 5 of the law (1998:506) if the excise control of shipments
accommodation of alcohol products, tobacco products and energy products;
The customs service has taken a decision on the merits,
3. decision gone the individual received, and
4. it is important for a uniform legal interpretation or
of law that advance notice be given.
Law (2007:464).
section 7 of the application for a preliminary decision shall be in writing.
In the application, the applicant shall submit the information necessary to
advance notice shall be made.
paragraph 8 of the tax Board may invite the applicant, within certain time
come in with the additional information that the Board considers
need to examine the application for advance ruling.
Tax Board may, in the case referred to in article 1, first paragraph 2
request samples of the applicant.
Deadlines
§ 9/expires U: 2016-01-01/A single application relating to a matter referred to in paragraph 1 of the
the first subparagraph of paragraph 1 or 4 shall be notified to
Tax Board not later than the date on which the Declaration deadline
be provided to management for the decision on the final tax or the
taxation to which the question relates.
An individual's application regarding a matter referred to in paragraph 1 of the first
paragraph 2 or 3 shall be submitted to the tax Board
before the first accounting period affected by the query
which the application relates has begun. If the tax accounts
relates to accounting periods, the application shall be submitted no later than
date of the Declaration shall be submitted at the latest. Law (2011:1254).
§ 9/entry into force: 01/01/2016/A single application relating to a matter referred to in article 1, first subparagraph 1 or 4 shall be submitted to the tax board by the date of the Declaration shall be submitted to the latest guidance for the decision on the final tax or the taxation to which the question relates.
An individual's application regarding a matter referred to in paragraph 1, 2 or 3 shall be submitted to the tax board before the first accounting period concerned by the matter to which it relates has begun. If the tax General Ledger does not relate to accounting periods, the application shall be submitted by the date of the Declaration shall be submitted at the latest.
An individual's application regarding a matter referred to in paragraph 1 first subparagraph 5 shall be submitted to the tax board within four months after the spin-off occurred. Law (2015:885).
section 10 of the application by the Attorney General of the tax agency
concerning a matter referred to in article 1, first subparagraph 1 or 4 shall
be submitted to the tax board by the end of the
second year following the year the tax year ended on or before
the end of the year after the tax year.
An application by the Attorney General of the tax agency on a
the case referred to in paragraph 1, 2 or 3 must have come
to the tax board by the end of the second year following the year of
end of the calendar year in which the accounting period
has expired or, if the tax General Ledger does not intend
accounting periods, the taxable event has
occurred. Law (2011:1254).
Counterparty
section 11 if an individual applying for an advance ruling is the Revenue Commissioners
the defendant in the case.
If the Attorney General of the tax agency is applying for
advance notice is the individual that the issue concerns the defendant in
case. Lag (2003:666).
Preclude the application
section 12 of the skatterättsnämnden Finds with respect to the
content that the rulings should not be submitted, the application shall
is rejected. The same applies if the appliction of late.
An application by the Attorney General of the tax agency shall
rejected if the question is sought after appeal
brought to the General Administrative Court before application
received by the tax board.
An application may be dismissed without the defendant is given
opportunity to comment on the case. Lag (2003:666).
section 13 if the counterparty to the Attorney General of the tax agency
no longer maintains the claim or the claim that he
produced by the Swedish tax agency, due in the case of
advance notification. Lag (2003:666).
Processing
section 14 if the application does not immediately rejected,
Tax board give the opposing party the opportunity to be heard
in writing.
Skatterättsnämnden can prepare the parties the opportunity to orally
provide information before the Board.
Preliminary decision
section 15 of the preliminary decision, the tax Board in the
extent that the Board considers appropriate to specify how the question
the ruling concerns shall be assessed.
The ruling shall be served on the parties.
section 16 a preliminary decision which has become final are binding for
The Revenue Commissioners and the General administrative courts in relation
to the individual that the information concerning, if he seeks it.
The ruling is not binding on a
constitutional amendment affecting the question that statement relates.
Lag (2003:666).
Fee, cost, and compensation
section 17/expires U: 2016-01-01/For an advance ruling relating to a matter referred to in paragraph 1 of the
the first subparagraph of paragraph 1 or 4, the tax board to charge a
fee of a particular applicant according to regulations
Government Announces.
If the Supreme Administrative Court eliminating advance notice
because it should not have been provided, the fee
paid back. Law (2010:1452).
section 17/entry into force: 01/01/2016 For an advance ruling relating to a matter referred to in article 1, first subparagraph 1, 4 or 5, the tax board to charge a fee of a particular applicant according to regulations as the Government Announces.
If the Supreme Administrative Court removes a preliminary decision on the grounds that it should not have been provided, the fee will be refunded. Law (2015:885).
section 18 if the tax board or the Supreme Administrative Court
do a survey or hire an expert to investigate
nature of the goods, the applicant shall pay for this unless
the Board or the Supreme Administrative Court allows exceptions.
Law (2010:1452).
section 19 of Charges under section 17 of, and charge under section 18 which is not
paid within the time specified the tax Board may be charged
through the recovery under the Act (1993:891) for the recovery of
Government receivables, etc.
Upon recovery, enforcement under the enforcement code occur.
20 § in cases and matters of such rulings as the
the Attorney General of the tax agency has applied for case
the provisions on the reimbursement of costs for agents, counsel
or investigation in 43 chapters, chapter 68. 2 § and 71. 4 §
tax Procedure Act (2011:1244). Law (2011:1254).
Stay of proceedings
section 21 about an issue in a case before an administrative court
in connection with a case of rulings are pending in
Tax Board or the Supreme Administrative Court,
the Court shall order that the proceedings be based wholly or in part to
the ruling becomes final. Law (2010:1452).
Appeal
section 22 of The preliminary decision, and the decision of the Board of the revenue law if
reimbursement of expenses for agents, counsel or investigation
may be appealed to the Supreme Administrative Court.
An appeal shall be submitted to the tax board within
three weeks from the date on which the complainant received part of the
the ruling or, if the appeal is against a decision of
reimbursement of expenses for agents, counsel or investigation,
within three weeks of the date on which the complainant received part of the
the decision.
If an individual applying for an advance ruling, the Swedish tax agency
appeal the preliminary decision regardless of the outcome of the
Tax Board and even if any change is not demanded. If
the Attorney General of the tax agency has applied for
advance notice, have the delegate the same right. Law (2011:1254).
section 23 of the decision on rejection of the application in accordance with section 12, the fee pursuant to
section 17, section 18 of the charge under or stay of proceedings under section 21
may not be appealed.
Transitional provisions
1998:189
1. this law shall enter into force on 1 July 1998, when the Act
(1951:442) on tax matters shall cease
to apply.
2. The new law applies, subject to the provisions of 3 or 4, also
in dealing with applications submitted to the
Tax Board before entry into force but which have not yet
been tried.
3. The provision in article 19 shall apply, as regards cost under
section 18, only on applications submitted to the
Tax Board after its entry into force.
4. If the tax Board has made a preliminary decision before
entry into force for older provisions relating
the deadline for an appeal.
2000:488
This law shall enter into force on 1 July 2000. At the request of
ruling in a case where the tax authorities made a decision
before the entry into force of provisions applied earlier.
2002:425
This law shall enter into force on 1 January 2003. Older regulations
is still valid for conditions pertaining to time
before the entry into force.
2003:666
1. this law shall enter into force on 1 January 2004.
2. Older regulations in § 1, second subparagraph, and paragraphs 6 and 6 (a)
still apply if the tax authority has taken a decision in
the thing. What it says about the national tax Board will instead
apply to the Swedish tax agency.
3. section 12 of the Older rules still apply in the event of a
has been made by the national tax board. What it says about the
The national tax Board will instead apply to the Swedish tax agency.
4. the provisions of section 13 also applies if a claim or application
has been made to the tax authorities.
5. Older provisions in sections 11 and 20 shall apply to the application
that have been made before the entry into force. What is in section 11 of about
The national tax Board will instead apply to the Swedish tax agency.
6. The tax office may appeal a notice under
the provisions in section 22 although the national tax Board has been a party to the
the case of the tax board.
2011:1254
1. this law shall enter into force on 1 January 2012.
2. The new provisions of the first paragraph of section 9 and section 10 first
paragraph, applicable to taxation years that begin after 31
January 2012. The provisions also apply to extended
fiscal year ending after the end of 2012 and on
shortened fiscal year, as both the beginning and ending during
2012.
3. The new provisions relating to compensation for the costs of
agents, counsel or investigation of the 20 and 22 sections apply to
costs in cases and cases that begin after the end of 2011.
2015:885
1. this law shall enter into force on the 1 January 2016.
2. The new provisions apply for the first time to petition for preliminary rulings have come in to the tax board by 31 december 2015.
