{"schema_version":"1.0.0","id":"se:ra-2003-21","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":3351,"cites":["C-349/96","C-453/93","C-216/97","C-141/00"],"sha256":"04e5e4d80001404b62a7917611c4e1ec8f2b23da516643a9b8e39cc4bae5a588","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/60c6bcda-7ef8-48f6-a49d-8a6cc14d2cf1","fetched_at":"2026-10-13T21:41:08.992+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2003-21?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2003-21","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2003-21","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2003-21","ref":"RÅ 2003 ref. 21","court":"Regeringsrätten","decided":"2003-03-26","provisions":["Artiklarna 13 A.1 g och 13 A.2 a i Rådets sjätte direktiv 77/388/EEG av den 17 maj 1977 om harmonisering av medlemsstaternas lagstiftning rörande omsättningsskatter - Gemensamt system för mervärdeskatt: enhetlig beräkningsgrund","3 kap. 4 § och 7 § mervärdesskattelagen (1994:200)"],"source":"NovaCopilot"}