{"schema_version":"1.0.0","id":"se:hfd-2017-69","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":1169,"cites":[],"sha256":"eeeb6e0aacda55e2fe95c3e99482ad0d9589ca1f589adcd9d8562cddcaaa568b","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/46d8bcd0-d61b-49dc-8b7c-e5898538547d","fetched_at":"2026-10-20T08:17:22.059+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2017-69?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2017-69","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2017-69","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2017-69","ref":"HFD 2017 ref. 69","court":"Högsta förvaltningsdomstolen","decided":"2017-12-04","provisions":["3 kap. 12 § och 64 kap. 5 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}