{"schema_version":"1.0.0","id":"se:hfd-2019-53","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":7751,"cites":["C-204/90","C-118/96","C-403/03","C-293/06"],"sha256":"7ae87595768b2302c759781b408dc2a5550c20d35e13a710070c297b69852884","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/5317f10e-33c3-444e-ad3f-3e61b35fe5b2","fetched_at":"2026-10-20T16:42:04.905+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2019-53?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2019-53","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2019-53","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2019-53","ref":"HFD 2019 ref. 53","court":"Högsta förvaltningsdomstolen","decided":"2019-11-08","provisions":["16 kap. 1 §, 28 kap. 2 § och 3 §, 39 kap. 13 a § och 13 c §, 58 kap. 2 § och 5 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}