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    "short": "Mervärdesskattelagen",
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  "total": 22,
  "cases": [
    {
      "case_id": "se:hfd-2026-22",
      "identifier": "HFD 2026 ref. 22",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-05-11",
      "standing": "no_later_overruling_in_register",
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      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2026-22",
      "provisions": [
        "10 kap. 19 § mervärdesskattelagen (2023:200)"
      ]
    },
    {
      "case_id": "se:hfd-2026-not-9",
      "identifier": "HFD 2026 not. 9",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-03-16",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2026-not-9",
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      "provisions": [
        "10 kap. 19 § första stycket mervärdesskattelagen (2023:200)"
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    },
    {
      "case_id": "se:hfd-2026-7",
      "identifier": "HFD 2026 ref. 7",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-02-25",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2026-7",
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      "provisions": [
        "3 kap. 1 §, 4 kap. 2 § och 8 kap. 17 § mervärdesskattelagen"
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    },
    {
      "case_id": "se:hfd-2026-3",
      "identifier": "HFD 2026 ref. 3",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-01-30",
      "standing": "no_later_overruling_in_register",
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      "provisions": [
        "10 kap. 35 och 36 §§ mervärdesskattelagen (2023:200)"
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    {
      "case_id": "se:hfd-2026-not-1",
      "identifier": "HFD 2026 not. 1",
      "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-1",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2026-not-1",
      "provisions": [
        "6 kap. 36 och 56 §§ mervädesskattelagen"
      ]
    },
    {
      "case_id": "se:hfd-2026-5",
      "identifier": "HFD 2026 ref. 5",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2026-01-27",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2026-5",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2026-5",
      "provisions": [
        "1 kap. 9 § och 7 kap. 3 a § mervärdesskattelagen (2023:200)"
      ]
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    {
      "case_id": "se:hfd-2025-not-43",
      "identifier": "HFD 2025 not. 43",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-11-21",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-not-43",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-not-43",
      "provisions": [
        "9 kap. 18 § mervärdesskattelagen",
        "10 kap. 28 § mervärdesskattelagen",
        "10 kap. 29 § mervärdesskattelagen"
      ]
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    {
      "case_id": "se:hfd-2025-not-41",
      "identifier": "HFD 2025 not. 41",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-11-06",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-not-41",
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      "provisions": [
        "9 kap. 14 § 1 mervärdesskattelagen"
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    {
      "case_id": "se:hfd-2025-not-33",
      "identifier": "HFD 2025 not. 33",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-09-29",
      "standing": "no_later_overruling_in_register",
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      "provisions": [
        "9 kap. 15 § och 10 kap. 30 § 4 mervärdesskattelagen"
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    {
      "case_id": "se:hfd-mal-7072-24",
      "identifier": "HFD mål nr 7072-24",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-06-25",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-mal-7072-24",
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        "Mervärdesskattelag"
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    {
      "case_id": "se:hfd-2025-not-29",
      "identifier": "HFD 2025 not. 29",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-06-24",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-not-29",
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      "provisions": [
        "13 kap. 29 § mervärdesskattelagen"
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    {
      "case_id": "se:hfd-mal-7273-24",
      "identifier": "HFD mål nr 7273-24",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-06-24",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-mal-7273-24",
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        "Mervärdesskattelag"
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    {
      "case_id": "se:hfd-2025-not-26",
      "identifier": "HFD 2025 not. 26",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-06-10",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-not-26",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-not-26",
      "provisions": [
        "3 kap. 1 §, 5 kap. 26 § och 10 kap. 33 § mervärdesskattelagen"
      ]
    },
    {
      "case_id": "se:hfd-2025-32",
      "identifier": "HFD 2025 ref. 32",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-06-05",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-32",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-32",
      "provisions": [
        "5 kap. 38 § mervärdesskattelagen"
      ]
    },
    {
      "case_id": "se:hfd-2025-22",
      "identifier": "HFD 2025 ref. 22",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-04-24",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-22",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-22",
      "provisions": [
        "10 kap. 28 § mervärdesskattelagen"
      ]
    },
    {
      "case_id": "se:hfd-2024-44",
      "identifier": "HFD 2024 ref. 44",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-09-09",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-44",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-44",
      "provisions": [
        "4 kap. 2 § andra stycket mervärdesskattelagen (2023:200)"
      ]
    },
    {
      "case_id": "se:hfd-2024-42",
      "identifier": "HFD 2024 ref. 42",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-06-19",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-42",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-42",
      "provisions": [
        "9 kap. 9 och 13 §§ mervärdesskattelagen (2023:200)"
      ]
    },
    {
      "case_id": "se:hfd-2024-31",
      "identifier": "HFD 2024 ref. 31",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-05-27",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-31",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-31",
      "provisions": [
        "13 kap. 6 § och 23 § mervärdesskattelagen (2023:200)"
      ]
    },
    {
      "case_id": "se:hfd-2024-33",
      "identifier": "HFD 2024 ref. 33",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-05-27",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-33",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-33",
      "provisions": [
        "3 kap. 1 § 3, 4 kap. 2 § första stycket och 5 kap. 26 § mervärdesskattelagen (2023:200)"
      ]
    },
    {
      "case_id": "se:hfd-2024-25",
      "identifier": "HFD 2024 ref. 25",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-04-22",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-25",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-25",
      "provisions": [
        "3 kap. 1 § 3 och 4 kap. 2 § första stycket mervärdesskattelagen (2023:200)"
      ]
    },
    {
      "case_id": "se:hfd-2024-10",
      "identifier": "HFD 2024 ref. 10",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-02-20",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-10",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-10",
      "provisions": [
        "3 kap. 1 § 1 och 3 mervärdesskattelagen (2023:200)"
      ]
    },
    {
      "case_id": "se:hfd-2024-11",
      "identifier": "HFD 2024 ref. 11",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-02-20",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-11",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-11",
      "provisions": [
        "3 kap. 1 § 1 och 3 mervärdesskattelagen (2023:200)"
      ]
    }
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  "top_provisions": [
    {
      "provision": "10 kap. 28 § mervärdesskattelagen",
      "cases": 2,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=10%20kap.%2028%20%C2%A7%20merv%C3%A4rdesskattelagen"
    },
    {
      "provision": "Mervärdesskattelag",
      "cases": 2,
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    },
    {
      "provision": "3 kap. 1 § 1 och 3 mervärdesskattelagen (2023:200)",
      "cases": 2,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=3%20kap.%201%20%C2%A7%201%20och%203%20merv%C3%A4rdesskattelagen%20(2023%3A200)"
    },
    {
      "provision": "10 kap. 19 § mervärdesskattelagen (2023:200)",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=10%20kap.%2019%20%C2%A7%20merv%C3%A4rdesskattelagen%20(2023%3A200)"
    },
    {
      "provision": "10 kap. 19 § första stycket mervärdesskattelagen (2023:200)",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=10%20kap.%2019%20%C2%A7%20f%C3%B6rsta%20stycket%20merv%C3%A4rdesskattelagen%20(2023%3A200)"
    },
    {
      "provision": "3 kap. 1 §, 4 kap. 2 § och 8 kap. 17 § mervärdesskattelagen",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=3%20kap.%201%20%C2%A7%2C%204%20kap.%202%20%C2%A7%20och%208%20kap.%2017%20%C2%A7%20merv%C3%A4rdesskattelagen"
    },
    {
      "provision": "10 kap. 35 och 36 §§ mervärdesskattelagen (2023:200)",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=10%20kap.%2035%20och%2036%20%C2%A7%C2%A7%20merv%C3%A4rdesskattelagen%20(2023%3A200)"
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      "provision": "6 kap. 36 och 56 §§ mervädesskattelagen",
      "cases": 1,
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      "provision": "1 kap. 9 § och 7 kap. 3 a § mervärdesskattelagen (2023:200)",
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    },
    {
      "provision": "9 kap. 18 § mervärdesskattelagen",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=9%20kap.%2018%20%C2%A7%20merv%C3%A4rdesskattelagen"
    },
    {
      "provision": "10 kap. 29 § mervärdesskattelagen",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=10%20kap.%2029%20%C2%A7%20merv%C3%A4rdesskattelagen"
    },
    {
      "provision": "9 kap. 14 § 1 mervärdesskattelagen",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=9%20kap.%2014%20%C2%A7%201%20merv%C3%A4rdesskattelagen"
    },
    {
      "provision": "9 kap. 15 § och 10 kap. 30 § 4 mervärdesskattelagen",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=9%20kap.%2015%20%C2%A7%20och%2010%20kap.%2030%20%C2%A7%204%20merv%C3%A4rdesskattelagen"
    },
    {
      "provision": "13 kap. 29 § mervärdesskattelagen",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=13%20kap.%2029%20%C2%A7%20merv%C3%A4rdesskattelagen"
    },
    {
      "provision": "3 kap. 1 §, 5 kap. 26 § och 10 kap. 33 § mervärdesskattelagen",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=3%20kap.%201%20%C2%A7%2C%205%20kap.%2026%20%C2%A7%20och%2010%20kap.%2033%20%C2%A7%20merv%C3%A4rdesskattelagen"
    },
    {
      "provision": "5 kap. 38 § mervärdesskattelagen",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=5%20kap.%2038%20%C2%A7%20merv%C3%A4rdesskattelagen"
    },
    {
      "provision": "4 kap. 2 § andra stycket mervärdesskattelagen (2023:200)",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=4%20kap.%202%20%C2%A7%20andra%20stycket%20merv%C3%A4rdesskattelagen%20(2023%3A200)"
    },
    {
      "provision": "9 kap. 9 och 13 §§ mervärdesskattelagen (2023:200)",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=9%20kap.%209%20och%2013%20%C2%A7%C2%A7%20merv%C3%A4rdesskattelagen%20(2023%3A200)"
    },
    {
      "provision": "13 kap. 6 § och 23 § mervärdesskattelagen (2023:200)",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=13%20kap.%206%20%C2%A7%20och%2023%20%C2%A7%20merv%C3%A4rdesskattelagen%20(2023%3A200)"
    },
    {
      "provision": "3 kap. 1 § 3, 4 kap. 2 § första stycket och 5 kap. 26 § mervärdesskattelagen (2023:200)",
      "cases": 1,
      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=mervardesskattelagen&article=3%20kap.%201%20%C2%A7%203%2C%204%20kap.%202%20%C2%A7%20f%C3%B6rsta%20stycket%20och%205%20kap.%2026%20%C2%A7%20merv%C3%A4rdesskattelagen%20(2023%3A200)"
    },
    {
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