{"schema_version":"1.0.0","id":"se:hfd-2014-67","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":877,"cites":[],"sha256":"8b122f243582524ff5fd02a82fee89a5e4695b6a8e155c337c71fe7c0e2a56e8","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/b132b9ec-d6ec-4a95-a033-c108a9cade67","fetched_at":"2026-10-19T15:34:41.691+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2014-67?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2014-67","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2014-67","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2014-67","ref":"HFD 2014 ref. 67","court":"Högsta förvaltningsdomstolen","decided":"2014-11-05","provisions":["40 kap. 15 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}