{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2016-23",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-08-25",
    "proof": "sha256:25ba4284583dc38b660027bfb54f5b5dd45bae3cf15f60a53bec74bc3741afe8",
    "jurisdiction": "eu"
  },
  "@context": "https://schema.org",
  "@type": "SoftwareApplication",
  "applicationCategory": "LegalService",
  "name": "HFD 2016 ref. 23, beslutsagent",
  "identifier": "avgorande-hfd-2016-23",
  "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2016-23",
  "inLanguage": "sv",
  "about": "HFD 2016 ref. 23, beslutsagent",
  "abstract": [
    "Vad domstolen sa: Ersättning enligt sponsorsavtal för att en idrottsman exponerar ett företags varumärke vid tävlingar har ansetts utgöra sådan ersättning för idrottslig verksamhet som är skattepliktig enligt lagen om särskild inkomstskatt för utomlands bosatta artister m.fl.",
    "Varför det spelar roll: Publicerat som vägledande avgörande från Högsta förvaltningsdomstolen, 2016."
  ],
  "isBasedOn": "https://legal.exploreworldai.com/juridik/praxis/hfd-2016-23",
  "softwareVersion": "ce4f8d75093c7ccc",
  "citation": "avgorande-hfd-2016-23, HFD 2016 ref. 23, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2016-23 (hämtad 2026-08-29, bevis sha256:7d6563d7c0a7cdd8, 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-2016-23/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": "sha256:25ba4284583dc38b660027bfb54f5b5dd45bae3cf15f60a53bec74bc3741afe8",
  "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": "sha256:25ba4284583dc38b660027bfb54f5b5dd45bae3cf15f60a53bec74bc3741afe8",
    "revalidate_after": "2026-08-30T06:02:28.278Z",
    "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-2016-23",
  "usageInfo": "https://legal.exploreworldai.com/citering"
}