{"schema_version":"1.0.0","id":"se:ra-2002-42","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":2011,"cites":[],"sha256":"a3f2960e1648a4b4bdcf3e54c68905f1d399bc3ad6c1e6c2469fe27dff2786c3","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/a607cc1d-257a-4359-80dc-cc4314b5bcf4","fetched_at":"2026-10-20T13:44:51.558+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2002-42?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2002-42","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2002-42","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2002-42","ref":"RÅ 2002 ref. 42","court":"Regeringsrätten","decided":"2002-06-10","provisions":["14 kap. 2 §, 4 § och 5 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}