{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2012-13",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-08-25",
    "proof": "sha256:048c4c149b374d0576075ce9b4996e4f43fbce9a08b7f002a975ef79c0c3f273",
    "jurisdiction": "eu"
  },
  "id": "avgorande-hfd-2012-13",
  "matched": "tillampligt",
  "outcome": {
    "code": "vagledande",
    "title": "Avgörandet är vägledande för frågan",
    "titleEn": "The decision is guiding for the question",
    "obligation": "HFD 2012 ref. 13 tillämpar Inkomstskattelagen och prövades i samma instans.",
    "obligationEn": "HFD 2012 ref. 13 applies Inkomstskattelagen and was heard by the same court.",
    "refs": [
      "HFD 2012 ref. 13"
    ]
  },
  "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": "sha256:449f5c2b8dc0879acc116e4e4318e4119a36528431ab22921a17e550ad2f4fc2",
  "hashes": {
    "node": "sha256:2ecbb80d2204487cab8cdb4112d067dc92543a62895de87171e632a91131f269",
    "script": "sha256:9489e1d79d99f86a14d4ad8c1a57e2202452429dd8b959783cc9902532fbf652",
    "engine": "sha256:0a4bd50d21f8ec9be383fc091511008b76ad61909cbfb674eab56fe567fbd7a0",
    "agent": "sha256:fcd97030bb62f87f6481b920d37979a96d4169e842b1b95bf302678b5caf0613"
  },
  "node": {
    "path": "/juridik/praxis/hfd-2012-13",
    "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2012-13"
  },
  "citation": "avgorande-hfd-2012-13, HFD 2012 ref. 13, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2012-13 (hämtad 2026-08-29, bevis sha256:8655d2a157db6ff5, 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": "sha256:048c4c149b374d0576075ce9b4996e4f43fbce9a08b7f002a975ef79c0c3f273",
  "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": "sha256:048c4c149b374d0576075ce9b4996e4f43fbce9a08b7f002a975ef79c0c3f273",
    "revalidate_after": "2026-08-30T06:58:13.586Z",
    "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-2012-13",
  "usageInfo": "https://legal.exploreworldai.com/citering"
}