16It should be borne in mind, in particular, that at the time when an application for a preliminary decision is lodged with Skatterättsnämnden the taxpayer's situation has not been the subject of any decision by the tax authorities. Skatterättsnämnden does not therefore have as its task to review the legality of the decisions of the tax authorities but rather to adopt a view, for the first time, on how a specific transaction is to be assessed to tax.
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