{"schema_version":"1.0.0","id":"se:ra-1997-35","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":3990,"cites":[],"sha256":"2b714ada0c3a0551c82967318167235e2d8db1c751c13c9f7fd356a699b9f124","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/04b8d167-828d-45c0-ba84-fc21d35899a0","fetched_at":"2026-10-20T23:45:55.931+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-1997-35?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-1997-35","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-1997-35","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-1997-35","ref":"RÅ 1997 ref. 35","court":"Regeringsrätten","decided":"1997-06-11","provisions":["Artikel 7 punkt 1 lagen (1992:1193) om dubbelbeskattningsavtal mellan Sverige och Tyskland"],"source":"NovaCopilot"}