{"schema_version":"1.0.0","id":"se:hfd-2012-51","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":3120,"cites":[],"sha256":"fb4cc59812a4a974bf4762108f98c5ba87c966b8bdf086f1242e4e55190ea5a2","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/424ec386-cd05-46d6-a72d-bca596903ec9","fetched_at":"2026-10-20T23:51:47.081+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2012-51?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2012-51","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2012-51","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2012-51","ref":"HFD 2012 ref. 51","court":"Högsta förvaltningsdomstolen","decided":"2012-08-27","provisions":["13 kap. 1 § och 15 kap. 1 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}