{"schema_version":"1.0.0","id":"se:ra-2009-53","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":1546,"cites":[],"sha256":"bae93d8ec35c116179831824ce6bf008b8719598c3b5133526a2974b8278da4f","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/58cbcc2e-79d0-4db4-a575-af2f898b79e1","fetched_at":"2026-10-19T12:47:09.544+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2009-53?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2009-53","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2009-53","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2009-53","ref":"RÅ 2009 ref. 53","court":"Regeringsrätten","decided":"2009-05-28","provisions":["57 kap. 4 § och 5 § inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}