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    "id": "skatteflyktslagen",
    "sfs": "1995:575",
    "short": "Skatteflyktslagen",
    "title": "Lag mot skatteflykt",
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    {
      "case_id": "se:hfd-2025-not-38",
      "identifier": "HFD 2025 not. 38",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-10-17",
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      "provisions": [
        "4 kap. 6 § bokföringslagen",
        "22 kap. 3 och 7 §§, 23 kap. 9 och 16 §§, 37 kap. 17 och 18 §§, 44 kap. 3 § inkomstskattelagen",
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      "case_id": "se:hfd-2021-66",
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      "case_id": "se:hfd-2016-61",
      "identifier": "HFD 2016 ref. 61",
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      "case_id": "se:hfd-2015-48",
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        "15 kap. 1 § första stycket, 23 kap. 3 §, 44 kap. 3 § samt 53 kap. 3 § inkomstskattelagen (1999:1229)",
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        "Lagen (1995:575) mot skatteflykt"
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      "case_id": "se:hfd-2012-50",
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      "case_id": "se:ra-2009-47",
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      "case_id": "se:ra-2007-84",
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      "case_id": "se:ra-2001-79",
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        "29 kap. 2 §, 3 §, 4 §, 5 §, 6 §, 7 § och 8 § och 35 kap. 1 § inkomstskattelagen (1999:1229)",
        "2 § lagen (1995:575) mot skatteflykt"
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      "case_id": "se:ra-2001-66",
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