{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2011-20",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-08-25",
    "proof": "sha256:78c094961b5ed93a0c0a7149362fba4fcc885a3ac7a55dd99f55608750126c52",
    "jurisdiction": "eu"
  },
  "id": "avgorande-hfd-2011-20",
  "matched": "tillampligt",
  "outcome": {
    "code": "vagledande",
    "title": "Avgörandet är vägledande för frågan",
    "titleEn": "The decision is guiding for the question",
    "obligation": "HFD 2011 ref. 20 tillämpar Inkomstskattelagen och prövades i samma instans.",
    "obligationEn": "HFD 2011 ref. 20 applies Inkomstskattelagen and was heard by the same court.",
    "refs": [
      "HFD 2011 ref. 20"
    ]
  },
  "trace": [
    {
      "ruleId": "senare-avgorande",
      "matched": false,
      "checks": [
        {
          "expr": "avgorande_ar_senare = true",
          "value": false
        }
      ]
    },
    {
      "ruleId": "tillampligt",
      "matched": true,
      "checks": [
        {
          "expr": "samma_lagrum = true",
          "value": true
        },
        {
          "expr": "samma_instans = true",
          "value": true
        }
      ]
    }
  ],
  "missing": [],
  "facts": {
    "samma_lagrum": true,
    "samma_instans": true,
    "avgorande_ar_senare": false
  },
  "run_hash": "sha256:d217fac61964eea73fe6b0d42b42f73172ccdac6b8bc153eb10f9367a3a7b2d8",
  "hashes": {
    "node": "sha256:ba2c02da3aa0297668c261820485e7f7d867ed9cb641b5037495aed213fa9c9d",
    "script": "sha256:298d7eb8ab0cd7943037e2087863ac12971bf96e8024de77ca83c9ea077a92a1",
    "engine": "sha256:0a4bd50d21f8ec9be383fc091511008b76ad61909cbfb674eab56fe567fbd7a0",
    "agent": "sha256:de4aeebf86a18bd6dab95393adf7a0a5382947431b55a5df56e2fcedb1c9a2fe"
  },
  "node": {
    "path": "/juridik/praxis/hfd-2011-20",
    "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2011-20"
  },
  "citation": "avgorande-hfd-2011-20, HFD 2011 ref. 20, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2011-20 (hämtad 2026-08-29, bevis sha256:3aa9005d5ab20287, bygge legal-2026-08-25).",
  "disclaimer": "Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.",
  "language": "sv",
  "source_language": "sv",
  "text_language": "sv",
  "available_languages": [
    "sv",
    "en",
    "no",
    "de"
  ],
  "translated_views": [
    "manifest.json",
    "ai.json"
  ],
  "source_only_views": [
    "script.json",
    "run",
    "monitor.json",
    "verify"
  ],
  "translated": false,
  "hash": "sha256:78c094961b5ed93a0c0a7149362fba4fcc885a3ac7a55dd99f55608750126c52",
  "version": "legal-2026-08-25",
  "expires": "2026-08-31T00:00:00.000Z",
  "dependency": {
    "index_version": "legal-2026-08-25+legal-2026-08-25+2026-08-25T10:00:00",
    "content_hash": "sha256:78c094961b5ed93a0c0a7149362fba4fcc885a3ac7a55dd99f55608750126c52",
    "revalidate_after": "2026-08-30T09:42:54.523Z",
    "max_copy_age_seconds": 3600,
    "policy": "revalidate-required; live-fetch-per-answer; attribution-required; no-derived-index",
    "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/juridik/praxis/hfd-2011-20",
  "usageInfo": "https://legal.exploreworldai.com/citering"
}