{
  "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": "sha256:4d71d4b13f0f46a0fcd611d091bb90551ecff07ac475cb894ee4988db711675d",
    "jurisdiction": "eu"
  },
  "id": "avgorande-ra-1994-45",
  "kind": "avgorande",
  "node": {
    "path": "/juridik/praxis/ra-1994-45",
    "url": "https://legal.exploreworldai.com/juridik/praxis/ra-1994-45"
  },
  "title": "RÅ 1994 ref. 45, beslutsagent",
  "title_sv": "RÅ 1994 ref. 45, beslutsagent",
  "title_en": "RÅ 1994 ref. 45, decision agent",
  "core_question": null,
  "points": [
    {
      "key": "happened",
      "label": "Vad som hände",
      "text": "Förhandsbesked angående inkomstskatt.",
      "derived": false
    },
    {
      "key": "held",
      "label": "Vad domstolen sa",
      "text": "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.",
      "derived": false
    },
    {
      "key": "matters",
      "label": "Varför det spelar roll",
      "text": "Publicerat som vägledande avgörande från Regeringsrätten, 1994.",
      "derived": true
    }
  ],
  "risk_profile": {
    "level": "medel",
    "label": "Medel",
    "score": 2,
    "meaning": "Avgörandet väger medeltungt. Läs det tillsammans med lagtexten innan det åberopas ensamt.",
    "reasons": [
      "Publicerat som vägledande avgörande från Regeringsrätten"
    ],
    "derived_from": [
      "court",
      "act_count",
      "sibling_cases"
    ]
  },
  "context": null,
  "graph": {
    "total": 4,
    "acts": [],
    "questions": [],
    "cases": [
      {
        "label": "RÅ 2010 ref. 122",
        "url": "https://legal.exploreworldai.com/juridik/praxis/ra-2010-122",
        "via": "REGR"
      },
      {
        "label": "RÅ 2010 ref. 123",
        "url": "https://legal.exploreworldai.com/juridik/praxis/ra-2010-123",
        "via": "REGR"
      },
      {
        "label": "RÅ 2010 ref. 116",
        "url": "https://legal.exploreworldai.com/juridik/praxis/ra-2010-116",
        "via": "REGR"
      },
      {
        "label": "RÅ 2010 ref. 113",
        "url": "https://legal.exploreworldai.com/juridik/praxis/ra-2010-113",
        "via": "REGR"
      }
    ]
  },
  "commands": [
    {
      "name": "runCaseSummary()",
      "description": "Kärnfrågan och avgörandet i tre punkter, ordagrant ur referatet.",
      "url": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-1994-45/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/ra-1994-45/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/ra-1994-45/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/ra-1994-45/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": "2026-09-05",
  "related": {
    "cases": [],
    "acts": [],
    "questions": []
  },
  "spi": {
    "call": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-1994-45/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/ra-1994-45/manifest.json",
    "script": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-1994-45/script.json",
    "ai": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-1994-45/ai.json",
    "run": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-1994-45/run",
    "verify": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-1994-45/verify"
  },
  "hashes": {
    "node": "sha256:3c32e56e52469707188218e6832687015421ad6a359144393b1b7ee15105745d",
    "script": "sha256:fc467b9832e3d843fb2969b68bbfa0d2cd042d4030d97a21afb3d6f7c751ee46",
    "engine": "sha256:0a4bd50d21f8ec9be383fc091511008b76ad61909cbfb674eab56fe567fbd7a0",
    "agent": "sha256:be7d4eb50bef565cc9ab3760067304f45ecc3f48a6c3236309112aefb2c1db0b"
  },
  "version": "legal-2026-08-25",
  "canonical": "https://legal.exploreworldai.com/juridik/praxis/ra-1994-45",
  "disclaimer": "Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.",
  "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).",
  "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": "sha256:4d71d4b13f0f46a0fcd611d091bb90551ecff07ac475cb894ee4988db711675d",
  "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": "sha256:4d71d4b13f0f46a0fcd611d091bb90551ecff07ac475cb894ee4988db711675d",
    "revalidate_after": "2026-09-05T11:45:16.718Z",
    "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"
}