{"schema_version":"1.0.0","id":"se:ra-2004-81","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":871,"cites":[],"sha256":"8e1375ff9624b69204b4f530b2fd81c58b72621eb7a59becdbe0c12d3f360ac8","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/cba52742-454c-43f3-b376-624c0697e120","fetched_at":"2026-10-17T13:35:49.646+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2004-81?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2004-81","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2004-81","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2004-81","ref":"RÅ 2004 ref. 81","court":"Regeringsrätten","decided":"2004-09-07","provisions":["14 kap. 2 § samt 18 kap. 1 §, 3 § och 4 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}