{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/praxis/ra-1994-92","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/praxis/ra-1994-92)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-09-25","fingerprint":"ewai:se:47726c","proof":"sha256:75bd6307edbb45bcc02876a2d8af5a95cdf8a2caaab539786c914fc789a8c217","jurisdiction":"se","lang":"sv"},"item":{"id":"ra-1994-92","layer":"praxis","court":{"code":"REGR","name":"Regeringsrätten"},"ref":"RÅ 1994 ref. 92","decided":"1994-12-07","headline":"Kommunalförbund har ansetts utgöra sådant från skattskyldighet frikallat rättssubjekt som avses i 7 § 3 mom. lagen (1947:576) om statlig inkomstskatt. Taxering till statlig inkomstskatt 1986 och 1987.","register":"https://rattspraxis.etjanst.domstol.se","sourceUrl":"https://rattspraxis.etjanst.domstol.se/sok/publicering/b1819c9c-7ee9-4260-b7f6-ed5896f76f81","url":"https://legal.exploreworldai.com/praxis/ra-1994-92","api":"https://legal.exploreworldai.com/api/public/v1/cases/ra-1994-92","source_confidence":"official","officialUrl":"https://rattspraxis.etjanst.domstol.se/sok/publicering/b1819c9c-7ee9-4260-b7f6-ed5896f76f81","officialPublisher":"Regeringsrätten, Sveriges Domstolar","mirrorUrl":null,"provenance":{"source_confidence":"official","identifier":"RÅ 1994 ref. 92","layer":"praxis","official_url":"https://rattspraxis.etjanst.domstol.se/sok/publicering/b1819c9c-7ee9-4260-b7f6-ed5896f76f81","official_publisher":"Regeringsrätten, Sveriges Domstolar","mirror_url":null,"mirror_publisher":null,"canonical":"https://legal.exploreworldai.com/praxis/ra-1994-92","api":"https://legal.exploreworldai.com/api/public/v1/cases/ra-1994-92","read_at":"2026-09-05","version":"legal-2026-09-25","hash":"sha256:a74fcc3ff67f6138b798c1f2db461a0a98ae6bdc7f5c891ce0c8ab42927b8b1f","citation":"RÅ 1994 ref. 92, Kommunalförbund har ansetts utgöra sådant från skattskyldighet frikallat rättssubjekt som avses i 7 § 3 mom. lagen (1947:576) om statlig inkomstskatt. Taxering till statlig inkomstskatt 1986 och 1987.. NovaCopilot, https://legal.exploreworldai.com/praxis/ra-1994-92 (hämtad 2026-09-05, bevis sha256:a74fcc3ff67f6138, bygge legal-2026-09-25).","credit":"NovaCopilot, legal.exploreworldai.com","usage":"Fri återgivning med angiven källa och läsdatum. Kontrollera alltid raden mot den officiella publiceringen innan den används i ett ärende.","disclaimer":"Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.","contract":"https://legal.exploreworldai.com/citering"},"actSlugs":[],"readAt":"2026-09-05"},"meta":{"build":"legal-2026-09-25","builtAt":"2026-09-25","engine":"legal-answer/1.1.0","api":"v1","license":"Källhänvisningar och identifierare. Ingen lagtext återges.","disclaimer":"Deterministisk källuppslagning, inte juridisk rådgivning och inget efterlevnadsbeslut."},"hash":"sha256:75bd6307edbb45bcc02876a2d8af5a95cdf8a2caaab539786c914fc789a8c217","version":"legal-2026-09-25","expires":"2026-09-27T00:00:00.000Z","dependency":{"index_version":"legal-2026-09-25+legal-2026-09-25+2026-09-25T21:24:40","content_hash":"sha256:75bd6307edbb45bcc02876a2d8af5a95cdf8a2caaab539786c914fc789a8c217","revalidate_after":"2026-09-26T05:25:08.784Z","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/praxis/ra-1994-92","disclaimer":"Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.","usageInfo":"https://legal.exploreworldai.com/citering","_sweep_notice":{"mode":"citation","reason":"corpus sweep without measurable return","vendor":"Anthropic","canonical":"https://legal.exploreworldai.com/api/public/v1/cases/ra-1994-92","full_text":"https://legal.exploreworldai.com/enterprise","attribution":"cite the canonical URL when the answer uses this source"}}