{"schema_version":"1.0.0","id":"se:ra-2009-42","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":1599,"cites":[],"sha256":"68aa47f18dc60387246822bb1072403801ec246f7d1e3eff592db4442b390ade","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/684d98e2-32b6-473a-9157-a085cea7d606","fetched_at":"2026-10-15T10:44:56.242+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2009-42?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2009-42","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2009-42","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2009-42","ref":"RÅ 2009 ref. 42","court":"Regeringsrätten","decided":"2009-05-18","provisions":["12 kap. 26 § och 27 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}