{"schema_version":"1.0.0","id":"se:ra-2001-55","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":1750,"cites":[],"sha256":"859e2cf413fc30fdb03bb285081898169f83bdcf7a6ca93be5bee18be0804000","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/1c3f6183-1ae4-4f99-8ee0-83159ab2777b","fetched_at":"2026-10-17T16:35:03.911+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2001-55?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2001-55","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2001-55","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2001-55","ref":"RÅ 2001 ref. 55","court":"Regeringsrätten","decided":"2001-11-21","provisions":["48 kap. 2 § och 6 a § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}