{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2023-17",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-08-25",
    "proof": "sha256:760793f627e3a9cd09098e7312ea65e5fb43501c4bf651a26b697aab5c5d6beb",
    "jurisdiction": "eu"
  },
  "@context": "https://schema.org",
  "@type": "SoftwareApplication",
  "applicationCategory": "LegalService",
  "name": "HFD 2023 ref. 17, beslutsagent",
  "identifier": "avgorande-hfd-2023-17",
  "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2023-17",
  "inLanguage": "sv",
  "about": "HFD 2023 ref. 17, beslutsagent",
  "abstract": [
    "Vad som hände: För att en skattskyldig ska ha rätt till avräkning av utländsk skatt som inte har kunnat avräknas ett tidigare år (s.k. carry forward) krävs inte att den skattskyldige under det år då avräkning begärs har utländska inkomster som har beskattats i utlandet.",
    "Varför det spelar roll: Publicerat som vägledande avgörande från Högsta förvaltningsdomstolen, 2023."
  ],
  "isBasedOn": "https://legal.exploreworldai.com/juridik/praxis/hfd-2023-17",
  "softwareVersion": "3a51112ab300860a",
  "citation": "avgorande-hfd-2023-17, HFD 2023 ref. 17, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2023-17 (hämtad 2026-08-29, bevis sha256:71e917e991ec4fe5, 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-2023-17/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": "sha256:760793f627e3a9cd09098e7312ea65e5fb43501c4bf651a26b697aab5c5d6beb",
  "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": "sha256:760793f627e3a9cd09098e7312ea65e5fb43501c4bf651a26b697aab5c5d6beb",
    "revalidate_after": "2026-08-30T12:06:26.914Z",
    "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-2023-17",
  "usageInfo": "https://legal.exploreworldai.com/citering"
}