{"schema_version":"1.0.0","id":"se:hfd-2019-40","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":1159,"cites":[],"sha256":"efbb005b43c187675e4f78e03d3b0608ce8a650706b7cf50c82c28345cbca5aa","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/06f78077-78e9-4b49-a8ce-08a04371ed67","fetched_at":"2026-10-19T15:45:11.333+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2019-40?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2019-40","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2019-40","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2019-40","ref":"HFD 2019 ref. 40","court":"Högsta förvaltningsdomstolen","decided":"2019-04-25","provisions":["40 kap. 15 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}