{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2012-55",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-08-25",
    "proof": "sha256:8b3b3922ce5513528d5cef667329cb0e9df0b20b9663589aa5dc36a1c325ca17",
    "jurisdiction": "eu"
  },
  "@context": "https://schema.org",
  "@type": "SoftwareApplication",
  "applicationCategory": "LegalService",
  "name": "HFD 2012 ref. 55, beslutsagent",
  "identifier": "avgorande-hfd-2012-55",
  "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2012-55",
  "inLanguage": "sv",
  "about": "HFD 2012 ref. 55, beslutsagent",
  "abstract": [
    "Vad som hände: Skatteverket har i visst fall inte gjort sannolikt att arbetsgivarens kostnad för en bostadsförmån motsvarat förmånens marknadsvärde och har inte heller presenterat något underlag för att beräkna förmånsvärdet på annat sätt.",
    "Varför det spelar roll: Publicerat som vägledande avgörande från Högsta förvaltningsdomstolen, 2012. Tillämpar Inkomstskattelagen."
  ],
  "isBasedOn": "https://legal.exploreworldai.com/juridik/praxis/hfd-2012-55",
  "softwareVersion": "e4969b7e5cf0c3a0",
  "citation": "avgorande-hfd-2012-55, HFD 2012 ref. 55, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2012-55 (hämtad 2026-08-29, bevis sha256:b37b9b8e37cf0ae1, bygge legal-2026-08-25).",
  "disclaimer": "Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.",
  "potentialAction": {
    "@type": "SearchAction",
    "target": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2012-55/run?{&samma_lagrum,samma_instans,avgorande_ar_senare}"
  },
  "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": "sha256:8b3b3922ce5513528d5cef667329cb0e9df0b20b9663589aa5dc36a1c325ca17",
  "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": "sha256:8b3b3922ce5513528d5cef667329cb0e9df0b20b9663589aa5dc36a1c325ca17",
    "revalidate_after": "2026-08-30T08:06:11.616Z",
    "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-2012-55",
  "usageInfo": "https://legal.exploreworldai.com/citering"
}