{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2018-59",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-08-25",
    "proof": "sha256:0dca1698448751dfadaf56be66fe11773990bc372e4965cc2b37087dec3bfe53",
    "jurisdiction": "eu"
  },
  "@context": "https://schema.org",
  "@type": "SoftwareApplication",
  "applicationCategory": "LegalService",
  "name": "HFD 2018 ref. 59, beslutsagent",
  "identifier": "avgorande-hfd-2018-59",
  "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2018-59",
  "inLanguage": "sv",
  "about": "HFD 2018 ref. 59, beslutsagent",
  "abstract": [
    "Vad som hände: Förhandsbesked om inkomstskatt.",
    "Vad domstolen sa: Avdrag för koncernbidrag som lämnas inför en koncernintern omstrukturering vilken leder till att koncernbidragsrätten mellan givare och mottagare upphör har inte ansetts kunna vägras med stöd av skatteflyktslagen.",
    "Varför det spelar roll: Publicerat som vägledande avgörande från Högsta förvaltningsdomstolen, 2018. Tillämpar Inkomstskattelagen, Skatteflyktslagen."
  ],
  "isBasedOn": "https://legal.exploreworldai.com/juridik/praxis/hfd-2018-59",
  "softwareVersion": "75903b02755433c2",
  "citation": "avgorande-hfd-2018-59, HFD 2018 ref. 59, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2018-59 (hämtad 2026-08-29, bevis sha256:eeae623a77c64a28, 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-2018-59/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": "sha256:0dca1698448751dfadaf56be66fe11773990bc372e4965cc2b37087dec3bfe53",
  "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": "sha256:0dca1698448751dfadaf56be66fe11773990bc372e4965cc2b37087dec3bfe53",
    "revalidate_after": "2026-08-30T09:06:52.972Z",
    "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-2018-59",
  "usageInfo": "https://legal.exploreworldai.com/citering"
}