myndighetsfordran

Myndighetsfordran is a receivable or debt that a public authority (myndighet) has against a private party as a result of the authority’s exercise of public power under law. The concept is used in Swedish public law to denote obligations created by administrative decisions, penalties, or fees rather than by private contracts. Typical examples include tax debts assessed by the Tax Agency (Skatteverket), fines or penalties imposed by authorities, social security contributions, and charges or fees owed for permits or services. A myndighetsfordran is thus distinguished from civil-law receivables: it arises from the state's capacity to enforce obligations and may be subject to special procedures for collection and enforcement.

Once a myndighetsfordran has been established, the authority may employ enforcement tools to secure payment, including demand notices, garnishment, or distraint, often with support from the Swedish Enforcement Authority (Kronofogden). The terms may include interest on the debt and penalties for late payment, according to the statutes governing each type of claim. Disputes about a myndighetsfordran can be addressed through administrative appeals and, where applicable, judicial review, but the collection process can continue during some stages of appeal depending on the relevant legislation.

The concept is used in academic and legal contexts to analyze the relationship between public authority and private citizens or businesses, as well as in discussions of administrative efficiency, proportionality, and due process. See also Kronofogden, Förvaltningsrätt, Skatteverket.