{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2018-36",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-08-25",
    "proof": "sha256:68f57f9e0833d7bf549accf710e6b4aa8012b9ebc2cd3d42ebe3e4a4ef571821",
    "jurisdiction": "eu"
  },
  "id": "avgorande-hfd-2018-36",
  "kind": "avgorande",
  "node": {
    "path": "/juridik/praxis/hfd-2018-36",
    "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2018-36"
  },
  "title": "HFD 2018 ref. 36, beslutsagent",
  "title_sv": "HFD 2018 ref. 36, beslutsagent",
  "title_en": "HFD 2018 ref. 36, decision agent",
  "core_question": null,
  "points": [
    {
      "key": "happened",
      "label": "Vad som hände",
      "text": "Ett avtal mellan säljare och köpare av ett kommanditbolag om att resultatet i bolaget ska tillfalla köparen har frångåtts vid beskattningen eftersom fördelningen av resultatet framstått som orimlig och uteslutande betingad av skatteskäl.",
      "derived": false
    },
    {
      "key": "matters",
      "label": "Varför det spelar roll",
      "text": "Publicerat som vägledande avgörande från Högsta förvaltningsdomstolen, 2018. Tillämpar Inkomstskattelagen.",
      "derived": true
    }
  ],
  "risk_profile": {
    "level": "hog",
    "label": "Hög",
    "score": 4,
    "meaning": "Avgörandet väger tungt när det åberopas. Skälen nedan visar vad nivån vilar på.",
    "reasons": [
      "Publicerat som vägledande avgörande från Högsta förvaltningsdomstolen",
      "Tillämpar en författning",
      "442 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": 9,
    "acts": [
      {
        "label": "Inkomstskattelagen",
        "url": "https://legal.exploreworldai.com/juridik/kalla/inkomstskattelagen",
        "via": "SFS 1999:1229"
      }
    ],
    "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-2018-36/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-2018-36/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-2018-36/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-2018-36/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"
    ],
    "questions": []
  },
  "spi": {
    "call": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2018-36/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-2018-36/manifest.json",
    "script": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2018-36/script.json",
    "ai": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2018-36/ai.json",
    "run": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2018-36/run",
    "verify": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2018-36/verify"
  },
  "hashes": {
    "node": "sha256:12c327f4fd96743b3d1cbcfe22b42f644a914876ca33d1233e82e20d51ccea44",
    "script": "sha256:d2e88665c497be83cc8749c5e6ecd601d2076f549aec65d062ceb11482a7f6c7",
    "engine": "sha256:0a4bd50d21f8ec9be383fc091511008b76ad61909cbfb674eab56fe567fbd7a0",
    "agent": "sha256:eed8aa937f311dfe75ed88b3ca399c4186d122e96e877efeacba667d28444254"
  },
  "version": "legal-2026-08-25",
  "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2018-36",
  "disclaimer": "Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.",
  "citation": "avgorande-hfd-2018-36, HFD 2018 ref. 36, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2018-36 (hämtad 2026-08-29, bevis sha256:2ed6347008f997b3, 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": "sha256:68f57f9e0833d7bf549accf710e6b4aa8012b9ebc2cd3d42ebe3e4a4ef571821",
  "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": "sha256:68f57f9e0833d7bf549accf710e6b4aa8012b9ebc2cd3d42ebe3e4a4ef571821",
    "revalidate_after": "2026-08-30T08:16:55.944Z",
    "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"
}