{"schema_version":"1.0.0","id":"se:hfd-2022-6","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":1874,"cites":[],"sha256":"a9da84607ff4f8d214162c7014d643d178c3731bc192bb5ec6c02c5fd344683d","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/46f97324-991f-46b9-8405-524879517f5a","fetched_at":"2026-10-20T09:41:26.595+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/hfd-2022-6?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:hfd-2022-6","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:hfd-2022-6","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:hfd-2022-6","ref":"HFD 2022 ref. 6","court":"Högsta förvaltningsdomstolen","decided":"2022-02-04","provisions":["13 kap. 1 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}