{"schema_version":"1.0.0","id":"se:ra-2001-37","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":2987,"cites":[],"sha256":"f7130c9b576514728c35c0d47dea5ece8ea30b41dbf2124b0a24f40299f3c8ee","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/66409a66-9cce-4c28-ad38-e27cd3e55eb6","fetched_at":"2026-10-20T17:25:36.441+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2001-37?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2001-37","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2001-37","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2001-37","ref":"RÅ 2001 ref. 37","court":"Regeringsrätten","decided":"2001-10-09","provisions":["57 kap. 5 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}