{"schema_version":"1.0.0","id":"se:hfd-2014-71","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":5580,"cites":[],"sha256":"23360be1d75ef65991a9b3a254dd67df96d3df8a56f8e81753d30444c01831f7","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/ee921560-e998-4848-bb2c-de3081ffbb62","fetched_at":"2026-10-19T05:34:20.618+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2014-71?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2014-71","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2014-71","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2014-71","ref":"HFD 2014 ref. 71","court":"Högsta förvaltningsdomstolen","decided":"2014-11-05","provisions":["1 kap. 7 §, 2 kap. 2 §, 5 § och 5 a §, 5 kap. 2 a §, 6 kap. 7 §, 8 §, 11 § och 12 § samt 25 a kap. 23 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}