{"schema_version":"1.0.0","id":"se:ra-2001-79","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":1790,"cites":[],"sha256":"40f451ac08e93add04a59191ffd5a4080287f7549ed5e0befef7ef0b070cbb51","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/9908e54b-c5c6-46c1-9c90-10186a7df5ac","fetched_at":"2026-10-18T23:37:50.616+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2001-79?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2001-79","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2001-79","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2001-79","ref":"RÅ 2001 ref. 79","court":"Regeringsrätten","decided":"2001-12-19","provisions":["29 kap. 2 §, 3 §, 4 §, 5 §, 6 §, 7 § och 8 § och 35 kap. 1 § inkomstskattelagen (1999:1229)","2 § lagen (1995:575) mot skatteflykt"],"source":"NovaCopilot"}