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    "id": "skatteforfarandelagen",
    "sfs": "2011:1244",
    "short": "Skatteförfarandelagen",
    "title": "Skatteförfarandelag",
    "eu_act": null
  },
  "article": null,
  "total": 42,
  "cases": [
    {
      "case_id": "se:nja-2025-78",
      "identifier": "NJA 2025:78",
      "court": "Högsta domstolen",
      "decided": "2025-11-28",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2025-78",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:nja-2025-78",
      "provisions": [
        "56 kap. 9 § skatteförfarandelagen (2011:1244)",
        "2 § skattebrottslagen (1971:69)"
      ]
    },
    {
      "case_id": "se:hfd-2025-49",
      "identifier": "HFD 2025 ref. 49",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-10-20",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-49",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-49",
      "provisions": [
        "66 kap. 3 § skatteförfarandelagen"
      ]
    },
    {
      "case_id": "se:hfd-2025-not-35",
      "identifier": "HFD 2025 not. 35",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-10-02",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-not-35",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-not-35",
      "provisions": [
        "40 kap. 1 § och 49 kap. 4 och 5 §§ skatteförfarandelagen"
      ]
    },
    {
      "case_id": "se:hfd-2025-not-37",
      "identifier": "HFD 2025 not. 37",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-10-02",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-not-37",
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      "provisions": [
        "40 kap. 1 § och 49 kap. 4 och 5 §§ skatteförfarandelagen"
      ]
    },
    {
      "case_id": "se:hfd-2025-24",
      "identifier": "HFD 2025 ref. 24",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-05-09",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-24",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-24",
      "provisions": [
        "67 kap. 2 § skatteförfarandelagen",
        "41 § förvaltningslagen"
      ]
    },
    {
      "case_id": "se:hfd-2025-13",
      "identifier": "HFD 2025 ref. 13",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2025-03-10",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-13",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2025-13",
      "provisions": [
        "49 kap. 3 § och 66 kap. 27 § skatteförfarandelagen"
      ]
    },
    {
      "case_id": "se:hfd-2024-53",
      "identifier": "HFD 2024 ref. 53",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-10-23",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-53",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-53",
      "provisions": [
        "25 kap. 50 § första stycket aktiebolagslagen (2005:551)",
        "49 kap. 4, 11 och 14 §§ samt 51 kap. 1 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2024-52",
      "identifier": "HFD 2024 ref. 52",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-10-22",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-52",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-52",
      "provisions": [
        "43 kap. 1, 2 och 5 §§ skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2024-40",
      "identifier": "HFD 2024 ref. 40",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-06-14",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-40",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-40",
      "provisions": [
        "51 kap. 1 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2024-34",
      "identifier": "HFD 2024 ref. 34",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2024-05-28",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-34",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2024-34",
      "provisions": [
        "7 kap. 1 § första stycket 3 och 2 § första stycket skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "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-2022-2",
      "identifier": "HFD 2022 ref. 2",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2022-01-10",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2022-2",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2022-2",
      "provisions": [
        "63 kap. 4 § och 5 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2021-23",
      "identifier": "HFD 2021 ref. 23",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2021-04-27",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2021-23",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2021-23",
      "provisions": [
        "45 kap. skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2020-64",
      "identifier": "HFD 2020 ref. 64",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2020-12-21",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2020-64",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2020-64",
      "provisions": [
        "43 kap. 1 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2020-52",
      "identifier": "HFD 2020 ref. 52",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2020-10-26",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2020-52",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2020-52",
      "provisions": [
        "10 kap. 1 § första stycket inkomstskattelagen (1999:1229)",
        "39 kap. 3 §, 49 kap. 5 § första stycket 1, 6 § och 15 §, 57 kap. 1 § första stycket, 66 kap. 21 § och 27 § 1 skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2020-56",
      "identifier": "HFD 2020 ref. 56",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2020-10-26",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2020-56",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2020-56",
      "provisions": [
        "49 kap. 19 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2020-26",
      "identifier": "HFD 2020 ref. 26",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2020-05-14",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2020-26",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2020-26",
      "provisions": [
        "45 kap. 2 §, 13 § och 16 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2019-60",
      "identifier": "HFD 2019 ref. 60",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2019-12-06",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2019-60",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2019-60",
      "provisions": [
        "9 kap. 4 § första stycket 2 §, 10 kap. 14 § och 59 kap. 7 § skatteförfarandelagen (2011:1244)",
        "2 kap. 4 §, 5 § och 10 § socialavgiftslagen (2000:980)"
      ]
    },
    {
      "case_id": "se:hfd-2019-51",
      "identifier": "HFD 2019 ref. 51",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2019-11-14",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2019-51",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2019-51",
      "provisions": [
        "40 kap. 3 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2019-38",
      "identifier": "HFD 2019 ref. 38",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2019-09-20",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2019-38",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2019-38",
      "provisions": [
        "59 kap. 14 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2019-16",
      "identifier": "HFD 2019 ref. 16",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2019-05-08",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2019-16",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2019-16",
      "provisions": [
        "43 kap. 1 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2018-79",
      "identifier": "HFD 2018 ref. 79",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2018-12-28",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2018-79",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2018-79",
      "provisions": [
        "66 kap. 27 § samt 49 kap. 4 § och 5 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:nja-2018-s-1117",
      "identifier": "NJA 2018 s. 1117",
      "court": "Högsta domstolen",
      "decided": "2018-12-21",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2018-s-1117",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:nja-2018-s-1117",
      "provisions": [
        "43 kap. 1 § skatteförfarandelagen (2011:1244),",
        "71 kap. 4 § skatteförfarandelagen (2011:1244),"
      ]
    },
    {
      "case_id": "se:rh-2018-20",
      "identifier": "RH 2018:20",
      "court": "Svea hovrätt",
      "decided": "2018-04-25",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:rh-2018-20",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:rh-2018-20",
      "provisions": [
        "49 kap. 4 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2018-16",
      "identifier": "HFD 2018 ref. 16",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2018-03-16",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2018-16",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2018-16",
      "provisions": [
        "43 kap. 1 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2018-4",
      "identifier": "HFD 2018 ref. 4",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2018-01-15",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2018-4",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2018-4",
      "provisions": [
        "59 kap. 13 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2017-68",
      "identifier": "HFD 2017 ref. 68",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2017-11-28",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2017-68",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2017-68",
      "provisions": [
        "51 kap. 1 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2017-46",
      "identifier": "HFD 2017 ref. 46",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2017-06-26",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2017-46",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2017-46",
      "provisions": [
        "67 kap. 11 § och 18 § inkomstskattelagen (1999:1229)",
        "43 kap. skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2017-54",
      "identifier": "HFD 2017 ref. 54",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2017-06-22",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2017-54",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2017-54",
      "provisions": [
        "59 kap. 16 § samt 67 kap. 2 §, 3 §, 11 § och 30 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2017-13",
      "identifier": "HFD 2017 ref. 13",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2017-03-13",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2017-13",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2017-13",
      "provisions": [
        "67 kap. 36 § skatteförfarandelagen (2011:1244)",
        "4 kap. 6 § och 9 § läkemedelslagen (2015:315)"
      ]
    },
    {
      "case_id": "se:hfd-2017-12",
      "identifier": "HFD 2017 ref. 12",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2017-02-22",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2017-12",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2017-12",
      "provisions": [
        "59 kap. 12 § och 13 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2016-81",
      "identifier": "HFD 2016 ref. 81",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2016-11-30",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2016-81",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2016-81",
      "provisions": [
        "39 kap. 7 § andra stycket och 50 kap. 1 § första och andra stycket skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2016-70",
      "identifier": "HFD 2016 ref. 70",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2016-10-18",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2016-70",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2016-70",
      "provisions": [
        "39 kap. 11 § och 12 §, 42 kap. 8 §, 50 kap. 3 § och 4 § samt 51 kap. 1 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2016-63",
      "identifier": "HFD 2016 ref. 63",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2016-10-12",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2016-63",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2016-63",
      "provisions": [
        "49 kap. 4 §, 5 §, 11 § och 19 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:hfd-2015-58",
      "identifier": "HFD 2015 ref. 58",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2015-10-29",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2015-58",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2015-58",
      "provisions": [
        "59 kap. 13 § skatteförfarandelagen (2011:1244)"
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    },
    {
      "case_id": "se:hfd-2015-56",
      "identifier": "HFD 2015 ref. 56",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2015-10-09",
      "standing": "no_later_overruling_in_register",
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        "43 kap. 1 § skatteförfarandelagen (2011:1244)"
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    },
    {
      "case_id": "se:hfd-2015-19",
      "identifier": "HFD 2015 ref. 19",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2015-03-27",
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      "provisions": [
        "jfr 59 kap. 12 §, 13 §, 14 § och 21 § skatteförfarandelagen (2011:1244)"
      ]
    },
    {
      "case_id": "se:nja-2014-s-873",
      "identifier": "NJA 2014 s. 873",
      "court": "Högsta domstolen",
      "decided": "2014-12-11",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2014-s-873",
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        "59 kap. 11 § skatteförfarandelagen (2011:1244)"
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    },
    {
      "case_id": "se:hfd-2014-68",
      "identifier": "HFD 2014 ref. 68",
      "court": "Högsta förvaltningsdomstolen",
      "decided": "2014-11-17",
      "standing": "no_later_overruling_in_register",
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      "provisions": [
        "39 kap. 7 § skatteförfarandelagen (2011:1244)"
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    },
    {
      "case_id": "se:nja-2013-s-502",
      "identifier": "NJA 2013 s. 502",
      "court": "Högsta domstolen",
      "decided": "2013-06-11",
      "standing": "no_later_overruling_in_register",
      "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2013-s-502",
      "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:nja-2013-s-502",
      "provisions": [
        "49 kap. 4 §, 5 §, 6 §, 51 kap. 1 § och 59 kap. 11 § skatteförfarandelagen (2011:1244)",
        "2 §, 4 § och 10 § skattebrottslagen (1971:69)"
      ]
    },
    {
      "case_id": "se:hfd-2013-16",
      "identifier": "HFD 2013 ref. 16",
      "court": "Högsta förvaltningsdomstolen",
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    },
    {
      "case_id": "se:hfd-2013-15",
      "identifier": "HFD 2013 ref. 15",
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      "provision": "25 kap. 50 § första stycket aktiebolagslagen (2005:551)",
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    {
      "provision": "7 kap. 1 § första stycket 3 och 2 § första stycket skatteförfarandelagen (2011:1244)",
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      "provision": "49 kap. 4 § första stycket 1 och 5 § första stycket 1 skatteförfarandelagen (2011:1244)",
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    {
      "provision": "63 kap. 4 § och 5 § skatteförfarandelagen (2011:1244)",
      "cases": 1,
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      "provision": "45 kap. skatteförfarandelagen (2011:1244)",
      "cases": 1,
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      "provision": "10 kap. 1 § första stycket inkomstskattelagen (1999:1229)",
      "cases": 1,
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      "provision": "39 kap. 3 §, 49 kap. 5 § första stycket 1, 6 § och 15 §, 57 kap. 1 § första stycket, 66 kap. 21 § och 27 § 1 skatteförfarandelagen (2011:1244)",
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      "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=skatteforfarandelagen&article=39%20kap.%203%20%C2%A7%2C%2049%20kap.%205%20%C2%A7%20f%C3%B6rsta%20stycket%201%2C%206%20%C2%A7%20och%2015%20%C2%A7%2C%2057%20kap.%201%20%C2%A7%20f%C3%B6rsta%20stycket%2C%2066%20kap.%2021%20%C2%A7%20och%2027%20%C2%A7%201%20skattef%C3%B6rfarandelagen%20(2011%3A1244)"
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      "cases": 1,
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