{"schema_version":"1.0.0","id":"se:hfd-2015-60","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":2724,"cites":["C-172/11","C-514/12","C-540/07","C-279/93","C-10/14","C-14/14","C-17/14"],"sha256":"34ee12e849b1b5979c3d48330d9724b76be9340b443df52daf24dc7491319dde","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/377decc2-9a0e-4b4e-9474-73a2d9fece6b","fetched_at":"2026-10-21T00:12:31.39+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2015-60?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2015-60","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2015-60","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2015-60","ref":"HFD 2015 ref. 60","court":"Högsta förvaltningsdomstolen","decided":"2015-11-04","provisions":["3 kap. 9 § samt 10 kap. 11 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}