{ "attribution": { "source": "legal.exploreworldai.com", "canonical": "https://legal.exploreworldai.com/api/public/v1/article-cases", "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/article-cases)", "license": "https://legal.exploreworldai.com/revision", "version": "legal-2026-10-02", "fingerprint": "ewai:shared:46313c", "proof": "sha256:a8a49be1217be628665a4d7b0f34536f54c89b8a0a91ff0d2412e053c4362ca6", "jurisdiction": "shared", "lang": "en", "publisher": "NovaCopilot by ExploreWorld Legal", "terms": "https://legal.exploreworldai.com/om" }, "brand_source": "Source: NovaCopilot", "brand": { "product": "NovaCopilot", "platform": "ExploreWorldAI", "infrastructure": "ExploreWorld Legal", "infrastructure_url": "legal.exploreworldai.com", "legal_entity": "Valkiv Ventures AB", "permanent_url": "https://legal.exploreworldai.com/novacopilot", "source": "Source: NovaCopilot", "powered_by": "Powered by NovaCopilot", "license": "https://legal.exploreworldai.com/licensvillkor", "contact": "stig@valkiv.com" }, "schema_version": "1", "id": "chain:article-cases:se:arsredovisningslagen", "object_type": "article_cases", "direction": "article_to_cases", "statute": { "id": "arsredovisningslagen", "sfs": "1995:1554", "short": "ÅRL", "title": "Årsredovisningslag", "eu_act": null }, "article": null, "total": 7, "cases": [ { "case_id": "se:nja-2023-61", "identifier": "NJA 2023:61", "court": "Högsta domstolen", "decided": "2023-11-02", "standing": "no_later_overruling_in_register", "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2023-61", "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:nja-2023-61", "provisions": [ "17 kap. 3 § aktiebolagslagen (2005:551)", "17 kap. 6 § aktiebolagslagen (2005:551)", "17 kap. 7 § aktiebolagslagen (2005:551)", "3 kap. 9 § årsredovisningslagen (1995:1554)" ] }, { "case_id": "se:hfd-2020-48", "identifier": "HFD 2020 ref. 48", "court": "Högsta förvaltningsdomstolen", "decided": "2020-10-13", "standing": "no_later_overruling_in_register", "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2020-48", "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2020-48", "provisions": [ "4 kap. 9 § årsredovisningslagen (1995:1554)", "17 kap. 2 § och 3 § inkomstskattelagen (1999:1229)" ] }, { "case_id": "se:ra-2010-106", "identifier": "RÅ 2010 ref. 106", "court": "Regeringsrätten", "decided": "2010-12-06", "standing": "no_later_overruling_in_register", "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:ra-2010-106", "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:ra-2010-106", "provisions": [ "2 kap. 4 § första stycket 5 och 4 kap. 9 § årsredovisningslagen (1995:1554)", "17 kap. 3 § inkomstskattelagen (1999:1229)" ] }, { "case_id": "se:ra-2006-28", "identifier": "RÅ 2006 ref. 28", "court": "Regeringsrätten", "decided": "2006-02-08", "standing": "no_later_overruling_in_register", "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:ra-2006-28", "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:ra-2006-28", "provisions": [ "4 kap. 9 § årsredovisningslagen (1995:1554)", "14 kap. 2 § och 17 kap. 23 § och 26 § inkomstskattelagen (1999:1229)" ] }, { "case_id": "se:ra-2004-71", "identifier": "RÅ 2004 ref. 71", "court": "Regeringsrätten", "decided": "2004-07-07", "standing": "no_later_overruling_in_register", "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:ra-2004-71", "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:ra-2004-71", "provisions": [ "1 kap. 5 § årsredovisningslagen (1995:1554)", "17 kap. 17 § och 18 § inkomstskattelagen (1999:1229)" ] }, { "case_id": "se:ra-2002-83", "identifier": "RÅ 2002 ref. 83", "court": "Regeringsrätten", "decided": "2002-12-23", "standing": "no_later_overruling_in_register", "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:ra-2002-83", "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:ra-2002-83", "provisions": [ "2 kap. 4 § första stycket 3 b och 3 kap. 1 § och 9 § årsredovisningslagen (1995:1554)", "14 kap. 2 § inkomstskattelagen (1999:1229)" ] }, { "case_id": "se:ra-1998-18", "identifier": "RÅ 1998 ref. 18", "court": "Regeringsrätten", "decided": "1998-05-08", "standing": "no_later_overruling_in_register", "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:ra-1998-18", "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:ra-1998-18", "provisions": [ "2 kap. 3 § och 4 §, 4 kap. 9 § och 10 § årsredovisningslagen (1995:1554)" ] } ], "top_provisions": [ { "provision": "4 kap. 9 § årsredovisningslagen (1995:1554)", "cases": 2, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen&article=4%20kap.%209%20%C2%A7%20%C3%A5rsredovisningslagen%20(1995%3A1554)" }, { "provision": "17 kap. 3 § aktiebolagslagen (2005:551)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen&article=17%20kap.%203%20%C2%A7%20aktiebolagslagen%20(2005%3A551)" }, { "provision": "17 kap. 6 § aktiebolagslagen (2005:551)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen&article=17%20kap.%206%20%C2%A7%20aktiebolagslagen%20(2005%3A551)" }, { "provision": "17 kap. 7 § aktiebolagslagen (2005:551)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen&article=17%20kap.%207%20%C2%A7%20aktiebolagslagen%20(2005%3A551)" }, { "provision": "3 kap. 9 § årsredovisningslagen (1995:1554)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen&article=3%20kap.%209%20%C2%A7%20%C3%A5rsredovisningslagen%20(1995%3A1554)" }, { "provision": "17 kap. 2 § och 3 § inkomstskattelagen (1999:1229)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen&article=17%20kap.%202%20%C2%A7%20och%203%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)" }, { "provision": "2 kap. 4 § första stycket 5 och 4 kap. 9 § årsredovisningslagen (1995:1554)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen&article=2%20kap.%204%20%C2%A7%20f%C3%B6rsta%20stycket%205%20och%204%20kap.%209%20%C2%A7%20%C3%A5rsredovisningslagen%20(1995%3A1554)" }, { "provision": "17 kap. 3 § inkomstskattelagen (1999:1229)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen&article=17%20kap.%203%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)" }, { "provision": "14 kap. 2 § och 17 kap. 23 § och 26 § inkomstskattelagen (1999:1229)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen&article=14%20kap.%202%20%C2%A7%20och%2017%20kap.%2023%20%C2%A7%20och%2026%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)" }, { "provision": "1 kap. 5 § årsredovisningslagen (1995:1554)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen&article=1%20kap.%205%20%C2%A7%20%C3%A5rsredovisningslagen%20(1995%3A1554)" }, { "provision": "17 kap. 17 § och 18 § inkomstskattelagen (1999:1229)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen&article=17%20kap.%2017%20%C2%A7%20och%2018%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)" }, { "provision": "2 kap. 4 § första stycket 3 b och 3 kap. 1 § och 9 § årsredovisningslagen (1995:1554)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen&article=2%20kap.%204%20%C2%A7%20f%C3%B6rsta%20stycket%203%20b%20och%203%20kap.%201%20%C2%A7%20och%209%20%C2%A7%20%C3%A5rsredovisningslagen%20(1995%3A1554)" }, { "provision": "14 kap. 2 § inkomstskattelagen (1999:1229)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen&article=14%20kap.%202%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)" }, { "provision": "2 kap. 3 § och 4 §, 4 kap. 9 § och 10 § årsredovisningslagen (1995:1554)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen&article=2%20kap.%203%20%C2%A7%20och%204%20%C2%A7%2C%204%20kap.%209%20%C2%A7%20och%2010%20%C2%A7%20%C3%A5rsredovisningslagen%20(1995%3A1554)" } ], "coverage": "in_register", "sha256": "e787060c8260363b78a412cbbb40890b6f1de9d1acbdc12d741b350c559ca204", "hash_algorithm": "SHA-256 över id, object_type och kedjans kärna (JSON)", "updated_at": "2026-10-02", "stay_current": { "freshness": "https://legal.exploreworldai.com/api/public/v1/freshness", "cursor": "MjAyNi0wOS0xMH5zZX52aXNzZWxibGFzYXJsYWdlbg", "chain_hash": "b2e9562b24e7de637742b1660609c2d36eb107fbb6c5ca8041be4979b823290d", "changes": "https://legal.exploreworldai.com/api/public/v1/changes/cursor?after=MjAyNi0wOS0xMH5zZX52aXNzZWxibGFzYXJsYWdlbg" }, "permanent_url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen", "cite_as": "Source: NovaCopilot, chain:article-cases:se:arsredovisningslagen, sha256 e787060c8260363b, https://legal.exploreworldai.com/api/public/v1/article-cases?act=arsredovisningslagen", "disclaimer": "Source reference with official identifier. Not legal advice and not a compliance decision.", "hash": "sha256:a8a49be1217be628665a4d7b0f34536f54c89b8a0a91ff0d2412e053c4362ca6", "version": "legal-2026-10-02", "expires": "2026-10-03T00:00:00.000Z", "dependency": { "index_version": "legal-2026-10-02+legal-2026-10-02+2026-10-02T17:16:21", "content_hash": "sha256:a8a49be1217be628665a4d7b0f34536f54c89b8a0a91ff0d2412e053c4362ca6", "revalidate_after": "2026-10-02T19:29:59.401Z", "max_copy_age_seconds": 3600, "policy": "revalidate-required; attribution-preferred", "changelog": "https://legal.exploreworldai.com/api/public/v1/dependency", "verify": "https://legal.exploreworldai.com/api/public/v1/verify", "stale_copy_invalid": true }, "canonical": "https://legal.exploreworldai.com/api/public/v1/article-cases", "content_notice": { "legal_advice": false, "nature": "Source register. Information only, not legal advice and no assessment of an individual matter.", "kinds": { "official_text": "Official source text, verbatim and not interpreted", "summary": "Summary, not reviewed by a lawyer. Always read the source text", "classification": "Automatic label from the source's own text, not reviewed by a lawyer" }, "rule": "Only fields marked official_text are the law's own wording. Everything else points to it.", "report_error": "https://legal.exploreworldai.com/api/public/v1/corrections", "ai_act_declaration": "https://legal.exploreworldai.com/api/public/v1/ai-act-declaration" }, "usageInfo": "https://legal.exploreworldai.com/citering" }