{"schema_version":"1.0.0","id":"se:hfd-2021-9","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":1364,"cites":[],"sha256":"27a7b4b795ac8e407d76a1820bc7d3a8b663cb0a1989670b3569b89f02bc19f4","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/4b28b891-a603-44c4-aaab-234e2ef1c302","fetched_at":"2026-10-19T16:59:38.047+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2021-9?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2021-9","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2021-9","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2021-9","ref":"HFD 2021 ref. 9","court":"Högsta förvaltningsdomstolen","decided":"2021-02-18","provisions":["10 kap. 1 § och 13 kap. 1 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}