{"schema_version":"1.0.0","id":"se:ra-2002-92","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":2343,"cites":[],"sha256":"0cbf5591f8003606e035ddc0d1a491e78c61556ff56bc93796abe58940f15f01","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/534b43e7-9e61-4bb2-b824-c34b4fd2cecc","fetched_at":"2026-10-19T00:48:29.869+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2002-92?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2002-92","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2002-92","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2002-92","ref":"RÅ 2002 ref. 92","court":"Regeringsrätten","decided":"2002-11-20","provisions":["42 kap. 1 §, 44 kap. 3 §, 4 §, 12 § och 20 § samt 48 kap. 13 § och 15 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}