{"schema_version":"1.0.0","id":"se:hfd-2014-63","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":4583,"cites":[],"sha256":"ea3fa6bbc1f070ac5cbe519ed3258119993aa919fafeaac0b198aaf4ba392cd1","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/f4cc09be-f7db-4f93-9064-39e5764e05e5","fetched_at":"2026-10-19T07:00:58.449+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2014-63?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2014-63","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2014-63","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2014-63","ref":"HFD 2014 ref. 63","court":"Högsta förvaltningsdomstolen","decided":"2014-06-26","provisions":["10 kap. 1 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}