{"schema_version":"1.0.0","id":"se:hfd-2020-33","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":2440,"cites":[],"sha256":"28761a1b8807ec642409d514848be0137d1e1f50df08eb3d7d4fb41e43d07468","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/50cd9c2e-c62c-484c-9c40-f0e563238675","fetched_at":"2026-10-20T06:33:43.864+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2020-33?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2020-33","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2020-33","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2020-33","ref":"HFD 2020 ref. 33","court":"Högsta förvaltningsdomstolen","decided":"2020-06-26","provisions":["11 kap. 1 § första stycket, 11 § första stycket och andra stycket 3 samt 12 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}