{"schema_version":"1.0.0","id":"se:ra-2010-94","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":3114,"cites":["C-498/03","C-415/04","C-434/05","C-141/00","C-45/01","C-216/97"],"sha256":"d14ff9186a84905eef2669507ef39aed87e1bca7a9863503547d138561d29d0a","source_url":"https://rattspraxis.etjanst.domstol.se/api/v1/publiceringar/74ada9d0-86bd-49ff-a566-57b05daaa40e","fetched_at":"2026-10-20T13:11:06.818+00:00","full_text_view":"https://legal.exploreworldai.com/api/public/v1/full-judgment/ra-2010-94?view=full","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=se:ra-2010-94","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=se:ra-2010-94","agent":"https://legal.exploreworldai.com/api/public/v1/se-praxis/agent?id=se:ra-2010-94","ref":"RÅ 2010 ref. 94","court":"Regeringsrätten","decided":"2010-11-19","provisions":["3 kap. 4 § och 7 § mervärdesskattelagen (1994:200)","Artikel 132.1 g och h samt artikel 134 i rådets direktiv 2006/112/EG av den 28 november 2006 om ett gemensamt system för mervärdesskatt","Artikel 13 A.1 g och h samt artikel 13 A.2 b i det numera upphävda sjätte direktivet 77/388/EEG av den 17 maj 1977 om harmonisering av medlemsstaternas lagstiftning rörande omsättningsskatter - Gemensamt system för mervärdesskatt: enhetlig beräkningsgrund"],"source":"NovaCopilot"}