{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/praxis/nja-2010-s-306","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/praxis/nja-2010-s-306)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-10-31","fingerprint":"ewai:se:838337","proof":"sha256:a951c0228e07a9f80535151d42737f393e31086d268df6f69af870bea61e340b","jurisdiction":"se","lang":"sv"},"brand_source":"Source: NovaCopilot","item":{"id":"nja-2010-s-306","layer":"praxis","court":{"code":"HDO","name":"Högsta domstolen"},"ref":"NJA 2010 s. 306","decided":"2010-06-01","headline":"En förutsättning för ansvar för skattebrott enligt 2 § skattebrottslagen (1971:69) har, trots lagtextens utformning, ansetts vara att den tilltalade haft uppsåt till skatteundandragande (eget eller annans).","register":"https://rattspraxis.etjanst.domstol.se","sourceUrl":"https://rattspraxis.etjanst.domstol.se/sok/publicering/e5f56a47-5832-4eec-9363-002cb7c1f395","url":"https://legal.exploreworldai.com/praxis/nja-2010-s-306","api":"https://legal.exploreworldai.com/api/public/v1/cases/nja-2010-s-306","source_confidence":"official","officialUrl":"https://rattspraxis.etjanst.domstol.se/sok/publicering/e5f56a47-5832-4eec-9363-002cb7c1f395","officialPublisher":"Högsta domstolen, Sveriges Domstolar","mirrorUrl":null,"provenance":{"source_confidence":"official","identifier":"NJA 2010 s. 306","layer":"praxis","official_url":"https://rattspraxis.etjanst.domstol.se/sok/publicering/e5f56a47-5832-4eec-9363-002cb7c1f395","official_publisher":"Högsta domstolen, Sveriges Domstolar","mirror_url":null,"mirror_publisher":null,"canonical":"https://legal.exploreworldai.com/praxis/nja-2010-s-306","api":"https://legal.exploreworldai.com/api/public/v1/cases/nja-2010-s-306","read_at":"2026-09-05","version":"legal-2026-10-31","hash":"sha256:4ca65aa9d761e670d05c8d28d570d0e0a839ff903e26bc4459c2a54516c61fc1","citation":"NJA 2010 s. 306, En förutsättning för ansvar för skattebrott enligt 2 § skattebrottslagen (1971:69) har, trots lagtextens utformning, ansetts vara att den tilltalade haft uppsåt till skatteundandragande (eget eller annans).. 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Ingen juridisk rådgivning och inget efterlevnadsbeslut.","content_notice":{"legal_advice":false,"nature":"Källregister. Endast information, inte juridisk rådgivning och ingen bedömning av ett enskilt ärende.","kinds":{"official_text":"Officiell källtext, ordagrann och ej tolkad","summary":"Sammanfattning, ej juristgranskad. Läs alltid källtexten","classification":"Automatisk märkning ur källans egen text, ej juristgranskad"},"rule":"Endast fält märkta official_text är lagens egen lydelse. Allt annat pekar på den.","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","freshness":{"freshness_class":"live","as_of":"2026-10-31T12:49:35.932Z","valid_for":3600,"recheck":"https://legal.exploreworldai.com/api/public/v1/cases/nja-2010-s-306","note":"Kontrollera mot recheck efter valid_for sekunder. If-None-Match ger 304 när inget ändrats.","tokens":1513}}