{ "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:f68b530657ee6a22b6c89145d36edcd2ad311d980d8f3e8384b133971194ec76", "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:socialavgiftslagen", "object_type": "article_cases", "direction": "article_to_cases", "statute": { "id": "socialavgiftslagen", "sfs": "2000:980", "short": "Socialavgiftslagen", "title": "Socialavgiftslag", "eu_act": null }, "article": null, "total": 8, "cases": [ { "case_id": "se:hfd-2022-20", "identifier": "HFD 2022 ref. 20", "court": "Högsta förvaltningsdomstolen", "decided": "2022-05-23", "standing": "no_later_overruling_in_register", "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2022-20", "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2022-20", "provisions": [ "2 kap. 1 § första stycket och 10 § socialavgiftslagen (2000:980)" ] }, { "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-2012-69", "identifier": "HFD 2012 ref. 69", "court": "Högsta förvaltningsdomstolen", "decided": "2012-11-21", "standing": "no_later_overruling_in_register", "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2012-69", "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:hfd-2012-69", "provisions": [ "2 kap. 4 § och 5 § socialavgiftslagen (2000:980)" ] }, { "case_id": "se:ra-2010-122", "identifier": "RÅ 2010 ref. 122", "court": "Regeringsrätten", "decided": "2010-12-30", "standing": "no_later_overruling_in_register", "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:ra-2010-122", "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:ra-2010-122", "provisions": [ "2 kap. 10 § och 11 § socialavgiftslagen (2000:980)" ] }, { "case_id": "se:ra-2009-16", "identifier": "RÅ 2009 ref. 16", "court": "Regeringsrätten", "decided": "2009-02-03", "standing": "no_later_overruling_in_register", "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:ra-2009-16", "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:ra-2009-16", "provisions": [ "61 kap. 3 § och 18 § inkomstskattelagen (1999:1229)", "2 kap. 10 § socialavgiftslagen (2000:980)" ] }, { "case_id": "se:ra-2008-86", "identifier": "RÅ 2008 ref. 86", "court": "Regeringsrätten", "decided": "2008-12-22", "standing": "no_later_overruling_in_register", "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:ra-2008-86", "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:ra-2008-86", "provisions": [ "11 kap. 1 §, 12 kap. 1 § och 16 kap. 1 § inkomstskattelagen (1999:1229)", "2 kap. 10 § och 11 § socialavgiftslagen (2000:980)" ] }, { "case_id": "se:ra-2007-59", "identifier": "RÅ 2007 ref. 59", "court": "Regeringsrätten", "decided": "2007-10-26", "standing": "no_later_overruling_in_register", "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:ra-2007-59", "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:ra-2007-59", "provisions": [ "43 kap. 12 § inkomstskattelagen (1999:1229)", "2 kap. socialavgiftslagen (2000:980)" ] }, { "case_id": "se:ra-2007-61", "identifier": "RÅ 2007 ref. 61", "court": "Regeringsrätten", "decided": "2007-06-14", "standing": "no_later_overruling_in_register", "url": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:ra-2007-61", "timeline": "https://legal.exploreworldai.com/api/public/v1/case-timeline?id=se:ra-2007-61", "provisions": [ "2 kap. 5 § socialavgiftslagen (2000:980)" ] } ], "top_provisions": [ { "provision": "2 kap. 10 § och 11 § socialavgiftslagen (2000:980)", "cases": 2, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=socialavgiftslagen&article=2%20kap.%2010%20%C2%A7%20och%2011%20%C2%A7%20socialavgiftslagen%20(2000%3A980)" }, { "provision": "2 kap. 1 § första stycket och 10 § socialavgiftslagen (2000:980)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=socialavgiftslagen&article=2%20kap.%201%20%C2%A7%20f%C3%B6rsta%20stycket%20och%2010%20%C2%A7%20socialavgiftslagen%20(2000%3A980)" }, { "provision": "9 kap. 4 § första stycket 2 §, 10 kap. 14 § och 59 kap. 7 § skatteförfarandelagen (2011:1244)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=socialavgiftslagen&article=9%20kap.%204%20%C2%A7%20f%C3%B6rsta%20stycket%202%20%C2%A7%2C%2010%20kap.%2014%20%C2%A7%20och%2059%20kap.%207%20%C2%A7%20skattef%C3%B6rfarandelagen%20(2011%3A1244)" }, { "provision": "2 kap. 4 §, 5 § och 10 § socialavgiftslagen (2000:980)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=socialavgiftslagen&article=2%20kap.%204%20%C2%A7%2C%205%20%C2%A7%20och%2010%20%C2%A7%20socialavgiftslagen%20(2000%3A980)" }, { "provision": "2 kap. 4 § och 5 § socialavgiftslagen (2000:980)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=socialavgiftslagen&article=2%20kap.%204%20%C2%A7%20och%205%20%C2%A7%20socialavgiftslagen%20(2000%3A980)" }, { "provision": "61 kap. 3 § och 18 § inkomstskattelagen (1999:1229)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=socialavgiftslagen&article=61%20kap.%203%20%C2%A7%20och%2018%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)" }, { "provision": "2 kap. 10 § socialavgiftslagen (2000:980)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=socialavgiftslagen&article=2%20kap.%2010%20%C2%A7%20socialavgiftslagen%20(2000%3A980)" }, { "provision": "11 kap. 1 §, 12 kap. 1 § och 16 kap. 1 § inkomstskattelagen (1999:1229)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=socialavgiftslagen&article=11%20kap.%201%20%C2%A7%2C%2012%20kap.%201%20%C2%A7%20och%2016%20kap.%201%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)" }, { "provision": "43 kap. 12 § inkomstskattelagen (1999:1229)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=socialavgiftslagen&article=43%20kap.%2012%20%C2%A7%20inkomstskattelagen%20(1999%3A1229)" }, { "provision": "2 kap. socialavgiftslagen (2000:980)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=socialavgiftslagen&article=2%20kap.%20socialavgiftslagen%20(2000%3A980)" }, { "provision": "2 kap. 5 § socialavgiftslagen (2000:980)", "cases": 1, "url": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=socialavgiftslagen&article=2%20kap.%205%20%C2%A7%20socialavgiftslagen%20(2000%3A980)" } ], "coverage": "in_register", "sha256": "cac48e462dc3009ecd57753463edbbb9c140470b49969d778d276f75888ead76", "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=socialavgiftslagen", "cite_as": "Source: NovaCopilot, chain:article-cases:se:socialavgiftslagen, sha256 cac48e462dc3009e, https://legal.exploreworldai.com/api/public/v1/article-cases?act=socialavgiftslagen", "disclaimer": "Source reference with official identifier. Not legal advice and not a compliance decision.", "hash": "sha256:f68b530657ee6a22b6c89145d36edcd2ad311d980d8f3e8384b133971194ec76", "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:f68b530657ee6a22b6c89145d36edcd2ad311d980d8f3e8384b133971194ec76", "revalidate_after": "2026-10-02T21:23:46.289Z", "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" }