{"schema_version":"1.0.0","id":"se:ra-2007-87","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":1567,"cites":[],"sha256":"35133fa9cde95bab2b3bd5033b1652fef18de1a32421e385ad2fc80dbbc19a4d","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/7bac574e-2e8f-4005-80a6-e5f5328384d6","fetched_at":"2026-10-20T16:26:18.034+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2007-87?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2007-87","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2007-87","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2007-87","ref":"RÅ 2007 ref. 87","court":"Regeringsrätten","decided":"2007-11-09","provisions":["40 kap. 21 § och 50 kap. 5 § andra stycket inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}