{"schema_version":"1.0.0","id":"se:ra-2006-38","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":3061,"cites":["C-334/02","C-446/03"],"sha256":"fb1e0513a4a7289871e7719dbd30e5ffd621e452d4f933543eb3f9895e22fd09","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/0cc46fc9-7e3b-423d-af1e-b074576d2ef0","fetched_at":"2026-10-19T22:12:22.701+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2006-38?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2006-38","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2006-38","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2006-38","ref":"RÅ 2006 ref. 38","court":"Regeringsrätten","decided":"2006-03-29","provisions":["2 kap. 2 §, 44 kap. 2 § och 48 kap. 18 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}