{"schema_version":"1.0.0","id":"se:hfd-2014-54","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":1831,"cites":[],"sha256":"b65b8dec302f35f24f8c0f156956d1a324c13949ae4de36c48319321614d13cf","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/94fc5f06-383e-4e2a-96e1-854e01a8ed1a","fetched_at":"2026-10-18T10:53:36.853+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2014-54?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2014-54","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2014-54","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2014-54","ref":"HFD 2014 ref. 54","court":"Högsta förvaltningsdomstolen","decided":"2014-09-15","provisions":["23 kap. 3 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}