{"schema_version":"1.0.0","id":"se:hfd-2016-47","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":2278,"cites":["C-565/11","C-591/10","C-397/98","C-410/98","C-282/07"],"sha256":"7e3aa3ec6993bb25142144afc4082981593bfd9bdb352e237d4103ed36e00fd3","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/213b9132-cea9-4c85-b3b0-be24d2dd1ed5","fetched_at":"2026-10-19T12:28:00.348+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2016-47?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2016-47","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2016-47","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2016-47","ref":"HFD 2016 ref. 47","court":"Högsta förvaltningsdomstolen","decided":"2016-06-23","provisions":["7 §, 8 §, 14 § och 15 § kupongskattelagen (1970:624)"],"source":"NovaCopilot"}