{"schema_version":"1.0.0","id":"se:ra-2009-86","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":1159,"cites":[],"sha256":"93a6acdb14eb790d1910a38637e8e9b7358a6a18b24830d6c40dba2da5ffc500","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/6d5708b1-51c8-4c5c-9c42-333507c1ff00","fetched_at":"2026-10-18T02:28:36.371+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2009-86?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2009-86","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2009-86","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2009-86","ref":"RÅ 2009 ref. 86","court":"Regeringsrätten","decided":"2009-12-30","provisions":["10 kap. 11 § första stycket inkomstskattelagen (1999:1229)"],"source":"NovaCopilot"}