{"schema_version":"1.0.0","id":"se:nja-2013-s-540","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":3518,"cites":[],"sha256":"1d63ee1de0add77d0b99d85f3df0c839c6ae67171098bffcb969653d6b7773a8","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/738df2dd-fa3e-4aaf-8dc0-e1351e9a6ff0","fetched_at":"2026-10-17T19:34:41.436+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/nja-2013-s-540?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:nja-2013-s-540","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:nja-2013-s-540","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:nja-2013-s-540","ref":"NJA 2013 s. 540","court":"Högsta domstolen","decided":"2013-06-13","provisions":["58 kap. 18 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}