{ "attribution": { "source": "legal.exploreworldai.com", "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2021-33", "license": "https://legal.exploreworldai.com/revision", "version": "legal-2026-08-25", "proof": "sha256:bd10d963e9ae12f673ffe116256c8aaed59f22af54809635c6d1836831929b27", "jurisdiction": "eu" }, "id": "avgorande-hfd-2021-33", "kind": "avgorande", "node": { "path": "/juridik/praxis/hfd-2021-33", "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2021-33" }, "title": "HFD 2021 ref. 33, beslutsagent", "title_sv": "HFD 2021 ref. 33, beslutsagent", "title_en": "HFD 2021 ref. 33, decision agent", "core_question": "Fråga om hur utgiften för att förvärva det bestämmande inflytandet över ett underskottsföretag vars enda tillgång består av en fordran på säljaren ska bestämmas vid tillämpningen av beloppsspärren enligt 40 kap. inkomstskattelagen", "points": [ { "key": "held", "label": "Vad domstolen sa", "text": "Skatteflyktslagen har inte ansetts tillämplig på det aktuella förfarandet.", "derived": false }, { "key": "matters", "label": "Varför det spelar roll", "text": "Publicerat som vägledande avgörande från Högsta förvaltningsdomstolen, 2021. Tillämpar Inkomstskattelagen, Skatteflyktslagen.", "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", "465 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": "Skatteflyktslagen", "url": "https://legal.exploreworldai.com/juridik/kalla/skatteflyktslagen", "via": "SFS 1995:575" } ], "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-2021-33/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-2021-33/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-2021-33/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-2021-33/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/skatteflyktslagen" ], "questions": [] }, "spi": { "call": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2021-33/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-2021-33/manifest.json", "script": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2021-33/script.json", "ai": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2021-33/ai.json", "run": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2021-33/run", "verify": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2021-33/verify" }, "hashes": { "node": "sha256:d46223e7fe0a83156079db6fd0144b8bebbd348eb436b5ba38289a77feb68c89", "script": "sha256:5f2b17f494524da25f027d8f3be08f8ddc1d47acfa6ccfd7e8fc3baab00661a1", "engine": "sha256:0a4bd50d21f8ec9be383fc091511008b76ad61909cbfb674eab56fe567fbd7a0", "agent": "sha256:6b4b3c34f12534952d9ead8de9004b1ff3968af857dbea8bd5103b5d162e7fcb" }, "version": "legal-2026-08-25", "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2021-33", "disclaimer": "Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.", "citation": "avgorande-hfd-2021-33, HFD 2021 ref. 33, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2021-33 (hämtad 2026-08-29, bevis sha256:cc472cb56c2f10de, 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:bd10d963e9ae12f673ffe116256c8aaed59f22af54809635c6d1836831929b27", "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:bd10d963e9ae12f673ffe116256c8aaed59f22af54809635c6d1836831929b27", "revalidate_after": "2026-08-30T08:19:30.874Z", "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" }