{"schema_version":"1.0.0","id":"se:hfd-2018-37","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":2195,"cites":[],"sha256":"86ab5dce783e63713760762b8c652cf4b418b5c7625a828003a7820bd80c6149","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/bfc4c7c3-7a46-45ee-93ae-8a43802b8eae","fetched_at":"2026-10-17T20:14:32.032+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2018-37?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2018-37","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2018-37","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2018-37","ref":"HFD 2018 ref. 37","court":"Högsta förvaltningsdomstolen","decided":"2018-06-15","provisions":["16 kap. 1 § första stycket och 44 kap. 14 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}