{"schema_version":"1.0.0","id":"se:hfd-2012-61","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":2259,"cites":[],"sha256":"5e2883d88048afae2adec4d4a617d70492fe5bc81063f1f89e0c9ef52d21fe84","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/241683e7-7093-4c7f-9cd1-fc02ec2beb48","fetched_at":"2026-10-18T19:19:53.977+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2012-61?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2012-61","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2012-61","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2012-61","ref":"HFD 2012 ref. 61","court":"Högsta förvaltningsdomstolen","decided":"2012-11-07","provisions":["14 kap. 8 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}