{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/juridik/praxis/ra-1994-45",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-08-25",
    "proof": "sha256:0c975f7b2ca7a8929871f0a97a8cc208bbe9935b6a858a07ae973464457ed595",
    "jurisdiction": "eu"
  },
  "@context": "https://schema.org",
  "@type": "SoftwareApplication",
  "applicationCategory": "LegalService",
  "name": "RÅ 1994 ref. 45, beslutsagent",
  "identifier": "avgorande-ra-1994-45",
  "url": "https://legal.exploreworldai.com/juridik/praxis/ra-1994-45",
  "inLanguage": "sv",
  "about": "RÅ 1994 ref. 45, beslutsagent",
  "abstract": [
    "Vad som hände: Förhandsbesked angående inkomstskatt.",
    "Vad domstolen sa: En allemansfond har ansetts äga rätt till avdrag för utdelning som beslutats för beskattningsåret utan hinder av att utdelningsbeloppet enligt fondens stadgar använts för förvärv av nya andelar för de utdelningsberättigades räkning.",
    "Varför det spelar roll: Publicerat som vägledande avgörande från Regeringsrätten, 1994."
  ],
  "isBasedOn": "https://legal.exploreworldai.com/juridik/praxis/ra-1994-45",
  "softwareVersion": "be7d4eb50bef565c",
  "citation": "avgorande-ra-1994-45, RÅ 1994 ref. 45, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-1994-45 (hämtad 2026-09-05, bevis sha256:454f710b4cdabe84, 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/ra-1994-45/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": "sha256:0c975f7b2ca7a8929871f0a97a8cc208bbe9935b6a858a07ae973464457ed595",
  "version": "legal-2026-08-25",
  "expires": "2026-09-06T00:00:00.000Z",
  "dependency": {
    "index_version": "legal-2026-08-25+legal-2026-08-25+2026-08-25T10:00:00",
    "content_hash": "sha256:0c975f7b2ca7a8929871f0a97a8cc208bbe9935b6a858a07ae973464457ed595",
    "revalidate_after": "2026-09-05T11:43:24.342Z",
    "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/ra-1994-45",
  "usageInfo": "https://legal.exploreworldai.com/citering"
}