{"schema_version":"1.0.0","id":"se:ra-2004-85","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":684,"cites":[],"sha256":"420c96ab7fa68661272624ea7746e79bdc8245c6d220fde28d33dd180db96c9c","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/cf953fd3-aa58-4e78-918e-0b74a5a9a09c","fetched_at":"2026-10-19T16:55:20.906+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2004-85?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2004-85","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2004-85","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2004-85","ref":"RÅ 2004 ref. 85","court":"Regeringsrätten","decided":"2004-09-21","provisions":["11 kap. 23 § första stycket 2 inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}