{ "attribution": { "source": "legal.exploreworldai.com", "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2017-9", "license": "https://legal.exploreworldai.com/revision", "version": "legal-2026-08-25", "proof": "sha256:fe9eb45ebd591c90a1c00f4ae78f6be91ea1624aaba5157bdbdc25ddf01b2140", "jurisdiction": "eu" }, "id": "avgorande-hfd-2017-9", "kind": "avgorande", "node": { "path": "/juridik/praxis/hfd-2017-9", "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2017-9" }, "title": "HFD 2017 ref. 9, beslutsagent", "title_sv": "HFD 2017 ref. 9, beslutsagent", "title_en": "HFD 2017 ref. 9, decision agent", "core_question": null, "points": [ { "key": "happened", "label": "Vad som hände", "text": "Den utländska pensionsfonden har dock rätt till avdrag för eventuella kostnader som har ett direkt samband med uppbärandet av utdelningen (I).", "derived": false }, { "key": "held", "label": "Vad domstolen sa", "text": "Det har ansetts förenligt med EU-rätten att ta ut kupongskatt på utdelning till en utländsk pensionsfond samtidigt som motsvarande svenska subjekt är skyldiga att betala avkastningsskatt.", "derived": false }, { "key": "matters", "label": "Varför det spelar roll", "text": "Publicerat som vägledande avgörande från Högsta förvaltningsdomstolen, 2017. Tillämpar Inkomstskattelagen, Kupongskattelagen.", "derived": true } ], "risk_profile": { "level": "hog", "label": "Hög", "score": 5, "meaning": "Avgörandet väger tungt när det åberopas. Skälen nedan visar vad nivån vilar på.", "reasons": [ "Publicerat som vägledande avgörande från Högsta förvaltningsdomstolen", "Tillämpar 2 författningar", "449 andra avgöranden i registret tillämpar samma författning" ], "derived_from": [ "court", "act_count", "sibling_cases" ] }, "context": "Detta avgörande används i frågor om skatt och skatteförfarande.", "graph": { "total": 10, "acts": [ { "label": "Inkomstskattelagen", "url": "https://legal.exploreworldai.com/juridik/kalla/inkomstskattelagen", "via": "SFS 1999:1229" }, { "label": "Kupongskattelagen", "url": "https://legal.exploreworldai.com/juridik/kalla/kupongskattelagen", "via": "SFS 1970:624" } ], "questions": [], "cases": [ { "label": "HFD mål nr 7493-25", "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-mal-7493-25", "via": "SFS 1999:1229" }, { "label": "HFD mål nr 758-26", "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-mal-758-26", "via": "SFS 1999:1229" }, { "label": "HFD mål nr 6555-25", "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-mal-6555-25", "via": "SFS 1999:1229" }, { "label": "HFD mål nr 4566-25", "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-mal-4566-25", "via": "SFS 1999:1229" }, { "label": "HFD 2026 ref. 18", "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2026-18", "via": "SFS 1999:1229" }, { "label": "HFD 2026 ref. 13", "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2026-13", "via": "SFS 1999:1229" }, { "label": "HFD 2026 ref. 9", "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2026-9", "via": "SFS 1999:1229" }, { "label": "HFD 2026 ref. 6", "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2026-6", "via": "SFS 1999:1229" } ] }, "commands": [ { "name": "runCaseSummary()", "description": "Kärnfrågan och avgörandet i tre punkter, ordagrant ur referatet.", "url": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2017-9/manifest.json", "deterministic": true }, { "name": "runLegalImpact()", "description": "Riskprofil, lagrum och de avgöranden som tillämpar samma författning.", "url": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2017-9/ai.json", "deterministic": true }, { "name": "runObligationCheck()", "description": "Deterministisk prövning av om avgörandet är vägledande för din fråga.", "url": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2017-9/run?samma_lagrum=true&samma_instans=true&avgorande_ar_senare=false", "deterministic": true }, { "name": "runProofVerify()", "description": "Kontroll av att hashen du citerar hör till den här noden.", "url": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2017-9/verify", "deterministic": true } ], "deterministic": true, "llm_used": false, "engine": { "version": "agent-engine-1", "hash": "sha256:0a4bd50d21f8ec9be383fc091511008b76ad61909cbfb674eab56fe567fbd7a0" }, "register": "Vägledande avgöranden, Sveriges Domstolar, och det svenska källregistret", "read_at": "2026-08-29", "related": { "cases": [ "/juridik/praxis/hfd-mal-7493-25", "/juridik/praxis/hfd-mal-758-26", "/juridik/praxis/hfd-mal-6555-25", "/juridik/praxis/hfd-mal-4566-25", "/juridik/praxis/hfd-2026-18", "/juridik/praxis/hfd-2026-13", "/juridik/praxis/hfd-2026-9", "/juridik/praxis/hfd-2026-6" ], "acts": [ "/juridik/kalla/inkomstskattelagen", "/juridik/kalla/kupongskattelagen" ], "questions": [] }, "spi": { "call": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2017-9/run", "method": "GET", "inputs": [ { "name": "samma_lagrum", "kind": "boolean", "label": "Frågan gäller ett av de lagrum avgörandet tillämpar", "labelEn": "The question concerns one of the provisions the decision applies" }, { "name": "samma_instans", "kind": "boolean", "label": "Ärendet prövas i samma instans", "labelEn": "The matter is heard by the same court" }, { "name": "avgorande_ar_senare", "kind": "boolean", "label": "Ett senare avgörande finns i samma fråga", "labelEn": "A later decision exists on the same question" } ], "output": [ "matched", "outcome", "trace", "missing", "facts", "hash" ], "quota": "60 anrop per minut och klient", "license": "https://legal.exploreworldai.com/citering" }, "artifacts": { "manifest": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2017-9/manifest.json", "script": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2017-9/script.json", "ai": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2017-9/ai.json", "run": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2017-9/run", "verify": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2017-9/verify" }, "hashes": { "node": "sha256:4c107ed42265b99fe4fd6b3ac06048b9e46ebe91077e88789f82cca0278588b6", "script": "sha256:9c07d7ad6da463e2976d42a3d965fdd97c3f1e6fecb3148405a027ff5d1b152e", "engine": "sha256:0a4bd50d21f8ec9be383fc091511008b76ad61909cbfb674eab56fe567fbd7a0", "agent": "sha256:14c52d66873693a3bdf1f3762ee03ec2f791f912f1b69afaf1352230797e1dda" }, "version": "legal-2026-08-25", "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2017-9", "disclaimer": "Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.", "citation": "avgorande-hfd-2017-9, HFD 2017 ref. 9, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2017-9 (hämtad 2026-08-29, bevis sha256:fbf6b6820a803015, bygge legal-2026-08-25).", "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:fe9eb45ebd591c90a1c00f4ae78f6be91ea1624aaba5157bdbdc25ddf01b2140", "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:fe9eb45ebd591c90a1c00f4ae78f6be91ea1624aaba5157bdbdc25ddf01b2140", "revalidate_after": "2026-08-30T07:18:46.503Z", "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 }, "usageInfo": "https://legal.exploreworldai.com/citering" }