{"schema_version":"1.0.0","id":"se:hfd-2020-43","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":1205,"cites":[],"sha256":"49f2720f69c8fba88d5f42a6f99b6978466961cf6045ac8be23f7dd87d90bf81","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/9f38cda6-e080-4b23-9afd-eb43102bb425","fetched_at":"2026-10-20T22:56:55.073+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2020-43?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2020-43","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2020-43","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2020-43","ref":"HFD 2020 ref. 43","court":"Högsta förvaltningsdomstolen","decided":"2020-09-18","provisions":["24 kap. 9 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}