{"schema_version":"1.0.0","id":"se:hfd-2011-19","jurisdiction":"se","lang":"sv","judgment_class":"D","text_included":false,"text_note":"Full text is read from the official source. This record carries structured metadata and the text fingerprint.","word_count":3078,"cites":[],"sha256":"15aa0eb180609cf36c7c089d8b427c5f0444eb838474729e941ae8fffe488b8a","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/338e6929-f680-4780-a7c3-6af22abf8af6","fetched_at":"2026-10-16T09:19:34.438+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2011-19?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2011-19","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2011-19","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2011-19","ref":"HFD 2011 ref. 19","court":"Högsta förvaltningsdomstolen","decided":"2011-03-14","provisions":["23 kap. 11 § första stycket 2 inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}