{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2016-61",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-08-25",
    "proof": "sha256:71819d64f567ffc74caf9248b3dd6ee4c4e3c894300d6be610a6b02e90fffbfc",
    "jurisdiction": "eu"
  },
  "id": "avgorande-hfd-2016-61",
  "matched": "tillampligt",
  "outcome": {
    "code": "vagledande",
    "title": "Avgörandet är vägledande för frågan",
    "titleEn": "The decision is guiding for the question",
    "obligation": "HFD 2016 ref. 61 tillämpar Inkomstskattelagen, Skatteflyktslagen och prövades i samma instans.",
    "obligationEn": "HFD 2016 ref. 61 applies Inkomstskattelagen, Skatteflyktslagen and was heard by the same court.",
    "refs": [
      "HFD 2016 ref. 61"
    ]
  },
  "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": "sha256:66e9a44e7b8a8d53f3fa557fca59e1b62958316ffb6d2c7367be1ebdb90ec200",
  "hashes": {
    "node": "sha256:707c8fa0dcc3c458950f17d3e673c09d0ed8c815d4c45a7c0c39c81889a6f231",
    "script": "sha256:b4d5fcf6a01e7db60cdfb1e7b950f25e0a4bb896de8d22a89035848306531751",
    "engine": "sha256:0a4bd50d21f8ec9be383fc091511008b76ad61909cbfb674eab56fe567fbd7a0",
    "agent": "sha256:27adaf3653e4553143ddd8e1bde42b61c46cb36824f3c0398dc98b822c435d4b"
  },
  "node": {
    "path": "/juridik/praxis/hfd-2016-61",
    "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2016-61"
  },
  "citation": "avgorande-hfd-2016-61, HFD 2016 ref. 61, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2016-61 (hämtad 2026-08-29, bevis sha256:87b76640a280ac7a, 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": "sha256:71819d64f567ffc74caf9248b3dd6ee4c4e3c894300d6be610a6b02e90fffbfc",
  "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": "sha256:71819d64f567ffc74caf9248b3dd6ee4c4e3c894300d6be610a6b02e90fffbfc",
    "revalidate_after": "2026-08-30T10:27:15.313Z",
    "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-2016-61",
  "usageInfo": "https://legal.exploreworldai.com/citering"
}