{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/api/public/v1/graph/law",
    "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/graph/law)",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-10-01",
    "fingerprint": "ewai:se:7c6d38",
    "proof": "sha256:de6a74a2a2d8d1d05f9dc6d5b9b6033886c3cad9f37f8ddd17f28b9b5bd65ff2",
    "jurisdiction": "se",
    "lang": "sv",
    "publisher": "NovaCopilot by ExploreWorld Legal",
    "terms": "https://legal.exploreworldai.com/om"
  },
  "brand_source": "Source: NovaCopilot",
  "brand": {
    "product": "NovaCopilot",
    "platform": "ExploreWorldAI",
    "infrastructure": "ExploreWorld Legal",
    "infrastructure_url": "legal.exploreworldai.com",
    "legal_entity": "Valkiv Ventures AB",
    "permanent_url": "https://legal.exploreworldai.com/novacopilot",
    "source": "Source: NovaCopilot",
    "powered_by": "Powered by NovaCopilot",
    "license": "https://legal.exploreworldai.com/licensvillkor",
    "contact": "stig@valkiv.com"
  },
  "item": {
    "schema_version": "1.0.0",
    "graph": "law",
    "industries_filter": null,
    "industries": [],
    "act": {
      "id": "skatteforfarandelagen",
      "slug": "skatteforfarandelagen",
      "sfs": "2011:1244",
      "title": "Skatteförfarandelag",
      "short": "Skatteförfarandelagen",
      "in_force": "2012-01-01",
      "official_text": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-2011-1244/",
      "eu_act": null,
      "eu_relation": null
    },
    "case_count": 42,
    "overruled_cases": [],
    "cases": [
      {
        "id": "se:nja-2025-78",
        "identifier": "NJA 2025:78",
        "court": "HDO",
        "decided": "2025-11-28",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2025-78",
        "industries": []
      },
      {
        "id": "se:hfd-2025-49",
        "identifier": "HFD 2025 ref. 49",
        "court": "HFD",
        "decided": "2025-10-20",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-49",
        "industries": []
      },
      {
        "id": "se:hfd-2025-not-35",
        "identifier": "HFD 2025 not. 35",
        "court": "HFD",
        "decided": "2025-10-02",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-not-35",
        "industries": []
      },
      {
        "id": "se:hfd-2025-not-37",
        "identifier": "HFD 2025 not. 37",
        "court": "HFD",
        "decided": "2025-10-02",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-not-37",
        "industries": []
      },
      {
        "id": "se:hfd-2025-24",
        "identifier": "HFD 2025 ref. 24",
        "court": "HFD",
        "decided": "2025-05-09",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-24",
        "industries": []
      },
      {
        "id": "se:hfd-2025-13",
        "identifier": "HFD 2025 ref. 13",
        "court": "HFD",
        "decided": "2025-03-10",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2025-13",
        "industries": []
      },
      {
        "id": "se:hfd-2024-53",
        "identifier": "HFD 2024 ref. 53",
        "court": "HFD",
        "decided": "2024-10-23",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-53",
        "industries": []
      },
      {
        "id": "se:hfd-2024-52",
        "identifier": "HFD 2024 ref. 52",
        "court": "HFD",
        "decided": "2024-10-22",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-52",
        "industries": []
      },
      {
        "id": "se:hfd-2024-40",
        "identifier": "HFD 2024 ref. 40",
        "court": "HFD",
        "decided": "2024-06-14",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-40",
        "industries": []
      },
      {
        "id": "se:hfd-2024-34",
        "identifier": "HFD 2024 ref. 34",
        "court": "HFD",
        "decided": "2024-05-28",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2024-34",
        "industries": []
      },
      {
        "id": "se:hfd-2023-1",
        "identifier": "HFD 2023 ref. 1",
        "court": "HFD",
        "decided": "2023-01-03",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2023-1",
        "industries": []
      },
      {
        "id": "se:hfd-2022-2",
        "identifier": "HFD 2022 ref. 2",
        "court": "HFD",
        "decided": "2022-01-10",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2022-2",
        "industries": []
      },
      {
        "id": "se:hfd-2021-23",
        "identifier": "HFD 2021 ref. 23",
        "court": "HFD",
        "decided": "2021-04-27",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2021-23",
        "industries": []
      },
      {
        "id": "se:hfd-2020-64",
        "identifier": "HFD 2020 ref. 64",
        "court": "HFD",
        "decided": "2020-12-21",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2020-64",
        "industries": []
      },
      {
        "id": "se:hfd-2020-52",
        "identifier": "HFD 2020 ref. 52",
        "court": "HFD",
        "decided": "2020-10-26",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2020-52",
        "industries": [
          "banking"
        ]
      },
      {
        "id": "se:hfd-2020-56",
        "identifier": "HFD 2020 ref. 56",
        "court": "HFD",
        "decided": "2020-10-26",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2020-56",
        "industries": []
      },
      {
        "id": "se:hfd-2020-26",
        "identifier": "HFD 2020 ref. 26",
        "court": "HFD",
        "decided": "2020-05-14",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2020-26",
        "industries": []
      },
      {
        "id": "se:hfd-2019-60",
        "identifier": "HFD 2019 ref. 60",
        "court": "HFD",
        "decided": "2019-12-06",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2019-60",
        "industries": []
      },
      {
        "id": "se:hfd-2019-51",
        "identifier": "HFD 2019 ref. 51",
        "court": "HFD",
        "decided": "2019-11-14",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2019-51",
        "industries": []
      },
      {
        "id": "se:hfd-2019-38",
        "identifier": "HFD 2019 ref. 38",
        "court": "HFD",
        "decided": "2019-09-20",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2019-38",
        "industries": []
      },
      {
        "id": "se:hfd-2019-16",
        "identifier": "HFD 2019 ref. 16",
        "court": "HFD",
        "decided": "2019-05-08",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2019-16",
        "industries": []
      },
      {
        "id": "se:hfd-2018-79",
        "identifier": "HFD 2018 ref. 79",
        "court": "HFD",
        "decided": "2018-12-28",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2018-79",
        "industries": []
      },
      {
        "id": "se:nja-2018-s-1117",
        "identifier": "NJA 2018 s. 1117",
        "court": "HDO",
        "decided": "2018-12-21",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2018-s-1117",
        "industries": []
      },
      {
        "id": "se:rh-2018-20",
        "identifier": "RH 2018:20",
        "court": "HSV",
        "decided": "2018-04-25",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:rh-2018-20",
        "industries": []
      },
      {
        "id": "se:hfd-2018-16",
        "identifier": "HFD 2018 ref. 16",
        "court": "HFD",
        "decided": "2018-03-16",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2018-16",
        "industries": []
      },
      {
        "id": "se:hfd-2018-4",
        "identifier": "HFD 2018 ref. 4",
        "court": "HFD",
        "decided": "2018-01-15",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2018-4",
        "industries": []
      },
      {
        "id": "se:hfd-2017-68",
        "identifier": "HFD 2017 ref. 68",
        "court": "HFD",
        "decided": "2017-11-28",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2017-68",
        "industries": []
      },
      {
        "id": "se:hfd-2017-46",
        "identifier": "HFD 2017 ref. 46",
        "court": "HFD",
        "decided": "2017-06-26",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2017-46",
        "industries": []
      },
      {
        "id": "se:hfd-2017-54",
        "identifier": "HFD 2017 ref. 54",
        "court": "HFD",
        "decided": "2017-06-22",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2017-54",
        "industries": []
      },
      {
        "id": "se:hfd-2017-13",
        "identifier": "HFD 2017 ref. 13",
        "court": "HFD",
        "decided": "2017-03-13",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2017-13",
        "industries": []
      },
      {
        "id": "se:hfd-2017-12",
        "identifier": "HFD 2017 ref. 12",
        "court": "HFD",
        "decided": "2017-02-22",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2017-12",
        "industries": []
      },
      {
        "id": "se:hfd-2016-81",
        "identifier": "HFD 2016 ref. 81",
        "court": "HFD",
        "decided": "2016-11-30",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2016-81",
        "industries": []
      },
      {
        "id": "se:hfd-2016-70",
        "identifier": "HFD 2016 ref. 70",
        "court": "HFD",
        "decided": "2016-10-18",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2016-70",
        "industries": []
      },
      {
        "id": "se:hfd-2016-63",
        "identifier": "HFD 2016 ref. 63",
        "court": "HFD",
        "decided": "2016-10-12",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2016-63",
        "industries": []
      },
      {
        "id": "se:hfd-2015-58",
        "identifier": "HFD 2015 ref. 58",
        "court": "HFD",
        "decided": "2015-10-29",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2015-58",
        "industries": []
      },
      {
        "id": "se:hfd-2015-56",
        "identifier": "HFD 2015 ref. 56",
        "court": "HFD",
        "decided": "2015-10-09",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2015-56",
        "industries": []
      },
      {
        "id": "se:hfd-2015-19",
        "identifier": "HFD 2015 ref. 19",
        "court": "HFD",
        "decided": "2015-03-27",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2015-19",
        "industries": []
      },
      {
        "id": "se:nja-2014-s-873",
        "identifier": "NJA 2014 s. 873",
        "court": "HDO",
        "decided": "2014-12-11",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2014-s-873",
        "industries": []
      },
      {
        "id": "se:hfd-2014-68",
        "identifier": "HFD 2014 ref. 68",
        "court": "HFD",
        "decided": "2014-11-17",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2014-68",
        "industries": []
      },
      {
        "id": "se:nja-2013-s-502",
        "identifier": "NJA 2013 s. 502",
        "court": "HDO",
        "decided": "2013-06-11",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2013-s-502",
        "industries": []
      },
      {
        "id": "se:hfd-2013-16",
        "identifier": "HFD 2013 ref. 16",
        "court": "HFD",
        "decided": "2013-04-12",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2013-16",
        "industries": []
      },
      {
        "id": "se:hfd-2013-15",
        "identifier": "HFD 2013 ref. 15",
        "court": "HFD",
        "decided": "2013-03-22",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:hfd-2013-15",
        "industries": []
      }
    ],
    "related_acts": [
      {
        "id": "inkomstskattelagen",
        "sfs": "1999:1229",
        "title": "Inkomstskattelag",
        "short": "Inkomstskattelagen",
        "shared_cases": 3,
        "law_graph": "https://legal.exploreworldai.com/api/public/v1/graph/law?act=inkomstskattelagen"
      },
      {
        "id": "skattebrottslagen",
        "sfs": "1971:69",
        "title": "Skattebrottslag",
        "short": "Skattebrottslagen",
        "shared_cases": 2,
        "law_graph": "https://legal.exploreworldai.com/api/public/v1/graph/law?act=skattebrottslagen"
      },
      {
        "id": "aktiebolagslagen",
        "sfs": "2005:551",
        "title": "Aktiebolagslag",
        "short": "ABL",
        "shared_cases": 1,
        "law_graph": "https://legal.exploreworldai.com/api/public/v1/graph/law?act=aktiebolagslagen"
      },
      {
        "id": "forvaltningslagen",
        "sfs": "2017:900",
        "title": "Förvaltningslag",
        "short": "Förvaltningslagen",
        "shared_cases": 1,
        "law_graph": "https://legal.exploreworldai.com/api/public/v1/graph/law?act=forvaltningslagen"
      },
      {
        "id": "lakemedelslagen",
        "sfs": "2015:315",
        "title": "Läkemedelslag",
        "short": "Läkemedelslagen",
        "shared_cases": 1,
        "law_graph": "https://legal.exploreworldai.com/api/public/v1/graph/law?act=lakemedelslagen"
      },
      {
        "id": "socialavgiftslagen",
        "sfs": "2000:980",
        "title": "Socialavgiftslag",
        "short": "Socialavgiftslagen",
        "shared_cases": 1,
        "law_graph": "https://legal.exploreworldai.com/api/public/v1/graph/law?act=socialavgiftslagen"
      }
    ],
    "method": "Lagkopplingar ur registrets lagrum per dom. Relaterade lagar = lagar som tillämpas i samma domar.",
    "read_at": "2026-09-10"
  },
  "explore": {
    "brand_source": "Source: NovaCopilot",
    "brand": {
      "product": "NovaCopilot",
      "platform": "ExploreWorldAI",
      "infrastructure": "ExploreWorld Legal",
      "infrastructure_url": "legal.exploreworldai.com",
      "legal_entity": "Valkiv Ventures AB",
      "permanent_url": "https://legal.exploreworldai.com/novacopilot",
      "source": "Source: NovaCopilot",
      "powered_by": "Powered by NovaCopilot",
      "license": "https://legal.exploreworldai.com/licensvillkor",
      "contact": "stig@valkiv.com"
    },
    "data_model": "https://legal.exploreworldai.com/api/public/v1/data-model",
    "relations": "https://legal.exploreworldai.com/api/public/v1/relations?id=act%3Askatteforfarandelagen",
    "risk": "https://legal.exploreworldai.com/api/public/v1/risk?id=act%3Askatteforfarandelagen",
    "changes": "https://legal.exploreworldai.com/api/public/v1/changes/cursor",
    "partner_entries": "https://legal.exploreworldai.com/api/public/v1/partner-entry",
    "source": "Source: NovaCopilot"
  },
  "hash": "sha256:de6a74a2a2d8d1d05f9dc6d5b9b6033886c3cad9f37f8ddd17f28b9b5bd65ff2",
  "version": "legal-2026-10-01",
  "expires": "2026-10-02T00:00:00.000Z",
  "dependency": {
    "index_version": "legal-2026-10-01+legal-2026-10-01+2026-10-01T17:37:17",
    "content_hash": "sha256:de6a74a2a2d8d1d05f9dc6d5b9b6033886c3cad9f37f8ddd17f28b9b5bd65ff2",
    "revalidate_after": "2026-10-01T22:57:31.416Z",
    "max_copy_age_seconds": 3600,
    "policy": "revalidate-required; attribution-preferred",
    "changelog": "https://legal.exploreworldai.com/api/public/v1/dependency",
    "verify": "https://legal.exploreworldai.com/api/public/v1/verify",
    "stale_copy_invalid": true
  },
  "canonical": "https://legal.exploreworldai.com/api/public/v1/graph/law",
  "disclaimer": "Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.",
  "content_notice": {
    "legal_advice": false,
    "nature": "Källregister. Endast information, inte juridisk rådgivning och ingen bedömning av ett enskilt ärende.",
    "kinds": {
      "official_text": "Officiell källtext, ordagrann och ej tolkad",
      "summary": "Sammanfattning, ej juristgranskad. Läs alltid källtexten",
      "classification": "Automatisk märkning ur källans egen text, ej juristgranskad"
    },
    "rule": "Endast fält märkta official_text är lagens egen lydelse. Allt annat pekar på den.",
    "report_error": "https://legal.exploreworldai.com/api/public/v1/corrections",
    "ai_act_declaration": "https://legal.exploreworldai.com/api/public/v1/ai-act-declaration"
  },
  "usageInfo": "https://legal.exploreworldai.com/citering"
}