{
  "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": "sha256:2069c4ec34ab2b5e513a72a13c1e356b43845b7ba67eed9b2392ac39cc980fb5",
    "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:inkomstskattelagen",
  "object_type": "article_cases",
  "direction": "article_to_cases",
  "statute": {
    "id": "inkomstskattelagen",
    "sfs": "1999:1229",
    "short": "Inkomstskattelagen",
    "title": "Inkomstskattelag",
    "eu_act": null
  },
  "article": null,
  "total": 446,
  "cases": [
    {
      "case_id": "se:hfd-mal-7493-25",
      "identifier": "HFD mål nr 7493-25",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-08-25",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-mal-7493-25",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-mal-7493-25",
      "provisions": [
        "23 kap. 3 § och 11 § första stycket, 42 kap. 1 § första stycket och 12 §, 53 kap. 2 § första stycket och 3 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-mal-758-26",
      "identifier": "HFD mål nr 758-26",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-06-23",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-mal-758-26",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-mal-758-26",
      "provisions": [
        "24 kap. 2 § första stycket inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-mal-6555-25",
      "identifier": "HFD mål nr 6555-25",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-06-12",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-mal-6555-25",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-mal-6555-25",
      "provisions": [
        "Lagrum: 45 kap. 5 § första stycket inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2026-31",
      "identifier": "HFD 2026 ref. 31",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-06-10",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2026-31",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2026-31",
      "provisions": [
        "2 kap. 24 och 25 §§, 22 kap. 3 och 7 §§, 23 kap. 17 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2026-26",
      "identifier": "HFD 2026 ref. 26",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-05-19",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2026-26",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2026-26",
      "provisions": [
        "14 kap. 19 § inkomstskattelagen"
      ]
    },
    {
      "case_id": "se:hfd-2026-24",
      "identifier": "HFD 2026 ref. 24",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-05-18",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2026-24",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2026-24",
      "provisions": [
        "44 kap. 8 a § pch 61 kap. 2 § inkomstskattelagen"
      ]
    },
    {
      "case_id": "se:hfd-2026-18",
      "identifier": "HFD 2026 ref. 18",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-04-28",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2026-18",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2026-18",
      "provisions": [
        "11 kap. 11 och 12 §§ inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2026-13",
      "identifier": "HFD 2026 ref. 13",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-04-17",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2026-13",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2026-13",
      "provisions": [
        "7 kap. 3 och 7 §§ inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2026-9",
      "identifier": "HFD 2026 ref. 9",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-03-03",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2026-9",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2026-9",
      "provisions": [
        "24 kap. 4 och 21-29 §§ inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2026-6",
      "identifier": "HFD 2026 ref. 6",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-02-20",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2026-6",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2026-6",
      "provisions": [
        "16 kap. 1 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2026-not-5",
      "identifier": "HFD 2026 not. 5",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-02-03",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2026-not-5",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2026-not-5",
      "provisions": [
        "19 kap. 4 och 5 §§ inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2026-not-2",
      "identifier": "HFD 2026 not. 2",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-01-30",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2026-not-2",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2026-not-2",
      "provisions": [
        "7 kap. 6 § och 3 - 5 §§ inkomstskattelagen"
      ]
    },
    {
      "case_id": "se:hfd-2025-58",
      "identifier": "HFD 2025 ref. 58",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-12-15",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-58",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-58",
      "provisions": [
        "11 kap. 22 och 23 §§ inkomstskattelagen"
      ]
    },
    {
      "case_id": "se:hfd-2025-51",
      "identifier": "HFD 2025 ref. 51",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-10-21",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-51",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-51",
      "provisions": [
        "6 kap. 11 § första stycket 1 inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2025-not-38",
      "identifier": "HFD 2025 not. 38",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-10-17",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-not-38",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-not-38",
      "provisions": [
        "4 kap. 6 § bokföringslagen",
        "22 kap. 3 och 7 §§, 23 kap. 9 och 16 §§, 37 kap. 17 och 18 §§, 44 kap. 3 § inkomstskattelagen",
        "1 och 2 §§ lagen mot skatteflykt"
      ]
    },
    {
      "case_id": "se:hfd-2025-42",
      "identifier": "HFD 2025 ref. 42",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-06-27",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-42",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-42",
      "provisions": [
        "56 kap. 2 § inkomstskattelagen"
      ]
    },
    {
      "case_id": "se:hfd-2025-37",
      "identifier": "HFD 2025 ref. 37",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-06-19",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-37",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-37",
      "provisions": [
        "23 kap. 2 och 11 §§ inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2025-39",
      "identifier": "HFD 2025 ref. 39",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-06-19",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-39",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-39",
      "provisions": [
        "45 kap. 5 § inkomstskattelagen"
      ]
    },
    {
      "case_id": "se:hfd-2025-41",
      "identifier": "HFD 2025 ref. 41",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-06-19",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-41",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-41",
      "provisions": [
        "48 a kap. 2 § inkomstskattelagen"
      ]
    },
    {
      "case_id": "se:hfd-2025-34",
      "identifier": "HFD 2025 ref. 34",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-06-11",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-34",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-34",
      "provisions": [
        "10 kap. 1 § första och andra styckena och 13 kap. 1 § första stycket inkomstskattelagen"
      ]
    },
    {
      "case_id": "se:hfd-2025-26",
      "identifier": "HFD 2025 ref. 26",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-05-26",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-26",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-26",
      "provisions": [
        "16 kap. 1 § inkomstskattelagen"
      ]
    },
    {
      "case_id": "se:hfd-2025-not-19",
      "identifier": "HFD 2025 not. 19",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-05-08",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-not-19",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-not-19",
      "provisions": [
        "24 kap. 18 § andra stycket inkomstskattelagen"
      ]
    },
    {
      "case_id": "se:hfd-2024-63",
      "identifier": "HFD 2024 ref. 63",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-12-19",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-63",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-63",
      "provisions": [
        "2 kap. 2 § andra stycket, 6 kap. 3 och 4 §§, 7 kap. 2 § första stycket inkomstskattelagen (1999:1229)",
        "1 § första stycket, 4 § första stycket kupongskattelagen (1970:624)"
      ]
    },
    {
      "case_id": "se:hfd-2024-60",
      "identifier": "HFD 2024 ref. 60",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-12-03",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-60",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-60",
      "provisions": [
        "39 kap. 4 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2024-51",
      "identifier": "HFD 2024 ref. 51",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-10-17",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-51",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-51",
      "provisions": [
        "57 kap. 4 och 5 §§ inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2024-39",
      "identifier": "HFD 2024 ref. 39",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-06-13",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-39",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-39",
      "provisions": [
        "7 kap. 3–6 §§ inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2024-24",
      "identifier": "HFD 2024 ref. 24",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-04-11",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-24",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-24",
      "provisions": [
        "58 kap. 6, 16 och 19 a §§ inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2024-20",
      "identifier": "HFD 2024 ref. 20",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-03-20",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-20",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-20",
      "provisions": [
        "22 kap. 2 och 4 §§ inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2024-16",
      "identifier": "HFD 2024 ref. 16",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-02-29",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-16",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-16",
      "provisions": [
        "25 kap. 3 § och 44 kap. 3 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2024-8",
      "identifier": "HFD 2024 ref. 8",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-02-06",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-8",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-8",
      "provisions": [
        "57 kap. 2, 4 och 5 §§ inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2024-6",
      "identifier": "HFD 2024 ref. 6",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-01-22",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-6",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-6",
      "provisions": [
        "24 kap. 19 § första stycket inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2023-59",
      "identifier": "HFD 2023 ref. 59",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2023-12-28",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2023-59",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2023-59",
      "provisions": [
        "21 kap. 10 § inkomstskattelagen (1999:1229)",
        "21 kap. 9 § inkomstskattelagen (1999:1229)",
        "21 kap. 4 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2023-53",
      "identifier": "HFD 2023 ref. 53",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2023-11-02",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2023-53",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2023-53",
      "provisions": [
        "11 a kap. 5 § inkomstskattelagen (1999:1229)",
        "11 a kap. 9 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2023-37",
      "identifier": "HFD 2023 ref. 37",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2023-08-28",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2023-37",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2023-37",
      "provisions": [
        "10 kap. 5 § första stycket 4 och 11 kap. 1 § första stycket inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2023-23",
      "identifier": "HFD 2023 ref. 23",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2023-05-05",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2023-23",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2023-23",
      "provisions": [
        "7 kap. 3 § första stycket och 4 § första stycket inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2023-18",
      "identifier": "HFD 2023 ref. 18",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2023-03-17",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2023-18",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2023-18",
      "provisions": [
        "13 kap. 1 § första och tredje styckena, 41 kap. 1 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2023-12",
      "identifier": "HFD 2023 ref. 12",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2023-02-24",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2023-12",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2023-12",
      "provisions": [
        "44 kap. 3 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2023-11",
      "identifier": "HFD 2023 ref. 11",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2023-02-20",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2023-11",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2023-11",
      "provisions": [
        "57 kap. 4 § och 5 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2023-1",
      "identifier": "HFD 2023 ref. 1",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2023-01-03",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2023-1",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2023-1",
      "provisions": [
        "25 a kap. 19 § första stycket 4 inkomstskattelagen (1999:1229)",
        "49 kap. 4 § första stycket 1 och 5 § första stycket 1 skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2022-52",
      "identifier": "HFD 2022 ref. 52",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2022-12-12",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2022-52",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2022-52",
      "provisions": [
        "10 kap. 1 § första stycket, 8 § och 11 § första stycket samt 11 kap. 1 § första stycket inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2022-49",
      "identifier": "HFD 2022 ref. 49",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2022-12-01",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2022-49",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2022-49",
      "provisions": [
        "24 kap. 18 § och 19 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2022-45",
      "identifier": "HFD 2022 ref. 45",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2022-10-25",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2022-45",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2022-45",
      "provisions": [
        "7 kap. 16 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2022-43",
      "identifier": "HFD 2022 ref. 43",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2022-10-19",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2022-43",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2022-43",
      "provisions": [
        "57 kap. 5 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2022-33",
      "identifier": "HFD 2022 ref. 33",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2022-07-20",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2022-33",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2022-33",
      "provisions": [
        "5 kap. 2 a § och 3 § samt 22 kap. 5 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2022-32",
      "identifier": "HFD 2022 ref. 32",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2022-07-05",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2022-32",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2022-32",
      "provisions": [
        "15 kap. 1 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2022-21",
      "identifier": "HFD 2022 ref. 21",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2022-06-01",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2022-21",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2022-21",
      "provisions": [
        "58 kap. 6 §, 10 § och 19 a § inkomskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2022-18",
      "identifier": "HFD 2022 ref. 18",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2022-05-02",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2022-18",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2022-18",
      "provisions": [
        "18 kap. 11 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2022-6",
      "identifier": "HFD 2022 ref. 6",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2022-02-04",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2022-6",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2022-6",
      "provisions": [
        "13 kap. 1 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2021-68",
      "identifier": "HFD 2021 ref. 68",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2021-12-13",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2021-68",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2021-68",
      "provisions": [
        "24 kap. 18 § inkomstskattelagen (1999:1229)"
      ]
    },
    {
      "case_id": "se:hfd-2021-67",
      "identifier": "HFD 2021 ref. 67",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2021-12-02",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2021-67",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2021-67",
      "provisions": [
        "10 kap. 11 § första stycket inkomstskattelagen (1999:1229)"
      ]
    }
  ],
  "top_provisions": [
    {
      "provision": "2 § lagen (1995:575) mot skatteflykt",
      "cases": 10,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=2%20%C2%A7%20lagen%20(1995%3A575)%20mot%20skatteflykt"
    },
    {
      "provision": "57 kap. 5 § inkomstskattelagen (1999:1229)",
      "cases": 6,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=57%20kap.%205%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "13 kap. 1 § inkomstskattelagen (1999:1229)",
      "cases": 6,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=13%20kap.%201%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "16 kap. 1 § inkomstskattelagen (1999:1229)",
      "cases": 5,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=16%20kap.%201%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "44 kap. 3 § inkomstskattelagen (1999:1229)",
      "cases": 5,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=44%20kap.%203%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "40 kap. 15 § inkomstskattelagen (1999:1229)",
      "cases": 5,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=40%20kap.%2015%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "57 kap. 4 § inkomstskattelagen (1999:1229)",
      "cases": 5,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=57%20kap.%204%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "11 kap. 22 § inkomstskattelagen (1999:1229)",
      "cases": 4,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=11%20kap.%2022%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "11 kap. 45 § inkomstskattelagen (1999:1229)",
      "cases": 4,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=11%20kap.%2045%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "15 kap. 1 § inkomstskattelagen (1999:1229)",
      "cases": 3,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=15%20kap.%201%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "10 kap. 11 § första stycket inkomstskattelagen (1999:1229)",
      "cases": 3,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=10%20kap.%2011%20%C2%A7%20f%C3%B6rsta%20stycket%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "3 kap. 3 § och 7 § inkomstskattelagen (1999:1229)",
      "cases": 3,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=3%20kap.%203%20%C2%A7%20och%207%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "10 kap. 1 § inkomstskattelagen (1999:1229)",
      "cases": 3,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=10%20kap.%201%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "Lagen (1995:575) mot skatteflykt",
      "cases": 3,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=Lagen%20(1995%3A575)%20mot%20skatteflykt"
    },
    {
      "provision": "19 kap. 2 § inkomstskattelagen (1999:1229)",
      "cases": 3,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=19%20kap.%202%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "2 kap. 17 § inkomstskattelagen (1999:1229)",
      "cases": 3,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=2%20kap.%2017%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "17 kap. 3 § inkomstskattelagen (1999:1229)",
      "cases": 3,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=17%20kap.%203%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "44 kap. 8 § inkomstskattelagen (1999:1229)",
      "cases": 3,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=44%20kap.%208%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "11 a kap. 5 § inkomstskattelagen (1999:1229)",
      "cases": 2,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=11%20a%20kap.%205%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "57 kap. 4 § och 5 § inkomstskattelagen (1999:1229)",
      "cases": 2,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=57%20kap.%204%20%C2%A7%20och%205%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "7 kap. 16 § inkomstskattelagen (1999:1229)",
      "cases": 2,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=7%20kap.%2016%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "18 kap. 11 § inkomstskattelagen (1999:1229)",
      "cases": 2,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=18%20kap.%2011%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "24 kap. 18 § inkomstskattelagen (1999:1229)",
      "cases": 2,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=24%20kap.%2018%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "24 kap. 2 § och 3 § inkomstskattelagen (1999:1229)",
      "cases": 2,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=24%20kap.%202%20%C2%A7%20och%203%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "8 kap. 2 § inkomstskattelagen (1999:1229)",
      "cases": 2,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=8%20kap.%202%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "3 kap. 7 § första stycket inkomstskattelagen (1999:1229)",
      "cases": 2,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=3%20kap.%207%20%C2%A7%20f%C3%B6rsta%20stycket%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "4 kap. 9 § årsredovisningslagen (1995:1554)",
      "cases": 2,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=4%20kap.%209%20%C2%A7%20%C3%A5rsredovisningslagen%20(1995%3A1554)"
    },
    {
      "provision": "57 kap. inkomstskattelagen (1999:1229)",
      "cases": 2,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=57%20kap.%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "11 kap. 1 § inkomstskattelagen (1999:1229)",
      "cases": 2,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=11%20kap.%201%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    },
    {
      "provision": "42 kap. 12 § inkomstskattelagen (1999:1229)",
      "cases": 2,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen&article=42%20kap.%2012%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)"
    }
  ],
  "coverage": "in_register",
  "sha256": "4888cfe045769d575d2679fac0f053f4a3ff5a57059dce3664ed9e9ccfc966e9",
  "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=inkomstskattelagen",
  "cite_as": "Source: NovaCopilot, chain:article-cases:se:inkomstskattelagen, sha256 4888cfe045769d57, https://legal.exploreworldai.com/api/public/v1/article-cases?act=inkomstskattelagen",
  "disclaimer": "Source reference with official identifier. Not legal advice and not a compliance decision.",
  "hash": "sha256:2069c4ec34ab2b5e513a72a13c1e356b43845b7ba67eed9b2392ac39cc980fb5",
  "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": "sha256:2069c4ec34ab2b5e513a72a13c1e356b43845b7ba67eed9b2392ac39cc980fb5",
    "revalidate_after": "2026-10-02T23:23:39.925Z",
    "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"
}