{"schema_version":"1.0.0","id":"se:hfd-2016-70","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":1489,"cites":[],"sha256":"edea321c19b156243eb4b0602825ccaf60c8bf28ec8bee891ca48dd4fe629eaf","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/eae5b8c6-4282-4705-8394-b4603ad733ae","fetched_at":"2026-10-16T19:45:43.281+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2016-70?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2016-70","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2016-70","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2016-70","ref":"HFD 2016 ref. 70","court":"Högsta förvaltningsdomstolen","decided":"2016-10-18","provisions":["39 kap. 11 § och 12 §, 42 kap. 8 §, 50 kap. 3 § och 4 § samt 51 kap. 1 § skatteförfarandelagen (2011:1244)"],"source":"NovaCopilot"}