{"schema_version":"1.0.0","id":"se:hfd-2017-1","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":1942,"cites":[],"sha256":"e46ad5dd7f719bb9ca2bc1d0f60100aecc1afb8cfc48c98fbdafd2c84dad9b63","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/7b98f1ba-f9af-475e-b7c3-9d2bea50a23f","fetched_at":"2026-10-20T12:19:52.2+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2017-1?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2017-1","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2017-1","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2017-1","ref":"HFD 2017 ref. 1","court":"Högsta förvaltningsdomstolen","decided":"2017-02-06","provisions":["56 kap. 2 § och 6 § samt 57 kap. 3 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}