Administrative Court decision on Sandvik´s management of intellectual property rights.

In 2005, Sandvik AB implemented a reorganization of ownership and management of intellectual property rights. All Swedish-owned patents and trademarks were transferred to Sandvik Intellectual Property AB (IP Company). The reasons for this reorganization were the need to gather the activities relating to intellectual property rights into one company to highlight the considerable worth of the intellectual property rights and to gain operational advantages.   In December 2007, the Swedish National Tax Board did not approve the tax returns for the 2005 and 2006 fiscal years filed by the