{"schema_version":"1.0.0","id":"se:hfd-2014-19","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":3437,"cites":[],"sha256":"16c791b561dcfb2c7e68705f7fd21740f98f7ac046c12f9bbba5c1c04a235f6d","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/1435e6fc-ad03-4fa4-8b29-39c19fbd7322","fetched_at":"2026-10-14T12:57:12.866+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2014-19?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2014-19","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2014-19","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2014-19","ref":"HFD 2014 ref. 19","court":"Högsta förvaltningsdomstolen","decided":"2014-04-07","provisions":["2 kap. 17 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}