{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/juridik/praxis/ra-2000-23",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-08-25",
    "proof": "sha256:9c013e3dbccb43c3bc3b72dbbad1b0fcdf0308a7a73bd9fd487d8bd403445efa",
    "jurisdiction": "eu"
  },
  "@context": "https://schema.org",
  "@type": "SoftwareApplication",
  "applicationCategory": "LegalService",
  "name": "RÅ 2000 ref. 23, beslutsagent",
  "identifier": "avgorande-ra-2000-23",
  "url": "https://legal.exploreworldai.com/juridik/praxis/ra-2000-23",
  "inLanguage": "sv",
  "about": "RÅ 2000 ref. 23, beslutsagent",
  "abstract": [
    "Vad som hände: En skattskyldig har genom andelsbyte samtidigt avyttrat såväl A- som B-aktier mot andelar av samma slag och sort i ett annat bolag.",
    "Vad domstolen sa: Hela det belopp varmed uppskov medgetts har ansetts skola fördelas jämnt på de mottagna andelarna, även om realisationsvinsten per aktie varit olika för de olika slagen eller vinst uppkommit enbart på det ena aktieslaget.",
    "Varför det spelar roll: Publicerat som vägledande avgörande från Regeringsrätten, 2000."
  ],
  "isBasedOn": "https://legal.exploreworldai.com/juridik/praxis/ra-2000-23",
  "softwareVersion": "17ffbb7c34abea01",
  "citation": "avgorande-ra-2000-23, RÅ 2000 ref. 23, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2000-23 (hämtad 2026-08-29, bevis sha256:0ccc3681b6014ddf, 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-2000-23/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": "sha256:9c013e3dbccb43c3bc3b72dbbad1b0fcdf0308a7a73bd9fd487d8bd403445efa",
  "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": "sha256:9c013e3dbccb43c3bc3b72dbbad1b0fcdf0308a7a73bd9fd487d8bd403445efa",
    "revalidate_after": "2026-08-30T07:05:05.984Z",
    "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-2000-23",
  "usageInfo": "https://legal.exploreworldai.com/citering"
}