{"schema_version":"1.0.0","id":"se:hfd-2019-59","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":1187,"cites":[],"sha256":"fc1690c09a4e03645e3afb8512774a1aebc533c1d6af664666126b64af003126","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/f15766bc-a5e2-4512-be2d-f3e88ea189f2","fetched_at":"2026-10-20T14:19:11.518+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2019-59?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2019-59","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2019-59","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2019-59","ref":"HFD 2019 ref. 59","court":"Högsta förvaltningsdomstolen","decided":"2019-12-02","provisions":["7 kap. 4 § och 5 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}