{"schema_version":"1.0.0","id":"se:hfd-2017-41","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":1896,"cites":[],"sha256":"dbc44f6d0d97bef38817041e5075e3ff49dd2cd76d650b53f4d542b9e4130114","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/137d7663-67c5-4a23-9fd7-913287c7df76","fetched_at":"2026-10-19T09:43:54.162+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2017-41?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2017-41","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2017-41","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2017-41","ref":"HFD 2017 ref. 41","court":"Högsta förvaltningsdomstolen","decided":"2017-06-20","provisions":["13 kap. 1 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}