{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2019-59",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-08-25",
    "proof": "sha256:16f0c49b173ee5164163039b2fc6f898969597d7be8d649ba27339fb736cc1d8",
    "jurisdiction": "eu"
  },
  "id": "avgorande-hfd-2019-59",
  "matched": "tillampligt",
  "outcome": {
    "code": "vagledande",
    "title": "Avgörandet är vägledande för frågan",
    "titleEn": "The decision is guiding for the question",
    "obligation": "HFD 2019 ref. 59 tillämpar Inkomstskattelagen och prövades i samma instans.",
    "obligationEn": "HFD 2019 ref. 59 applies Inkomstskattelagen and was heard by the same court.",
    "refs": [
      "HFD 2019 ref. 59"
    ]
  },
  "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:fdd48d9f7903c777d6b035022d11702d5d70b1b48661bb595de708b67ef3bb6d",
  "hashes": {
    "node": "sha256:fac470d436f2f0af3e5429392a5f12fab7c0cc18a5365924a2b09471c28db647",
    "script": "sha256:92adf32473ab317cfdba56b24443c9aee615366de6a49c2921268d3509eb3622",
    "engine": "sha256:0a4bd50d21f8ec9be383fc091511008b76ad61909cbfb674eab56fe567fbd7a0",
    "agent": "sha256:67e4569f42eb4839b472d3b917e8dd7068b8b7e75beb13492f400ca91436d946"
  },
  "node": {
    "path": "/juridik/praxis/hfd-2019-59",
    "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2019-59"
  },
  "citation": "avgorande-hfd-2019-59, HFD 2019 ref. 59, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2019-59 (hämtad 2026-08-29, bevis sha256:846ab4bf0cf73422, 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": "sha256:16f0c49b173ee5164163039b2fc6f898969597d7be8d649ba27339fb736cc1d8",
  "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": "sha256:16f0c49b173ee5164163039b2fc6f898969597d7be8d649ba27339fb736cc1d8",
    "revalidate_after": "2026-08-30T10:27:58.543Z",
    "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-2019-59",
  "usageInfo": "https://legal.exploreworldai.com/citering"
}