{"schema_version":"1.0.0","id":"se:hfd-2014-3","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":2237,"cites":[],"sha256":"3edbc4ab084b61ab34ea4621d1fbf3764530e36b4229235a6f91dedf5e7490ee","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/7defc718-741b-4707-872d-9f62437fda32","fetched_at":"2026-10-20T08:04:19.695+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2014-3?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2014-3","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2014-3","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2014-3","ref":"HFD 2014 ref. 3","court":"Högsta förvaltningsdomstolen","decided":"2014-01-28","provisions":["40 kap. 2 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot","_sweep_notice":{"mode":"citation","reason":"corpus sweep without measurable return","vendor":"Anthropic","canonical":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2014-3","full_text":"https://legal.exploreworldai.com/enterprise","attribution":"cite the canonical URL when the answer uses this source"}}