{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/juridik/praxis/ra-2001-12","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/juridik/praxis/ra-2001-12)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-11-03","fingerprint":"ewai:eu:aa0041","proof":"sha256:ca4273db90614bc43c9780b0434cff441e0ea17b04ca426489951f53926f46a6","jurisdiction":"eu"},"brand_source":"Source: NovaCopilot","id":"avgorande-ra-2001-12","matched":"tillampligt","outcome":{"code":"vagledande","title":"Avgörandet är vägledande för frågan","titleEn":"The decision is guiding for the question","obligation":"RÅ 2001 ref. 12 tillämpar Skatteflyktslagen och prövades i samma instans.","obligationEn":"RÅ 2001 ref. 12 applies Skatteflyktslagen and was heard by the same court.","refs":["RÅ 2001 ref. 12"]},"trace":[{"ruleId":"senare-avgorande","matched":false,"checks":[{"expr":"avgorande_ar_senare = true","value":false}]},{"ruleId":"tillampligt","matched":true,"checks":[{"expr":"samma_lagrum = true","value":true},{"expr":"samma_instans = true","value":true}]}],"missing":[],"facts":{"samma_lagrum":true,"samma_instans":true,"avgorande_ar_senare":false},"run_hash":"sha256:344bf6f91a4a6bb247e01811b7c488c7ace7a60677715a715701305ca7429846","hashes":{"node":"sha256:0494e5c4af285743d22e1c23da7eac7a8a1a538e9339383971984d80ee40e548","script":"sha256:50a998c1ce7850f8afc5e8bbdab0a7afef9bf9c7763ceb5336c45f3ab40bb67d","engine":"sha256:0a4bd50d21f8ec9be383fc091511008b76ad61909cbfb674eab56fe567fbd7a0","agent":"sha256:92a54a0d76336a59e81fab06c954d95be5d041284a829bdc08d392d31de212bd"},"node":{"path":"/juridik/praxis/ra-2001-12","url":"https://legal.exploreworldai.com/juridik/praxis/ra-2001-12"},"citation":"avgorande-ra-2001-12, RÅ 2001 ref. 12, beslutsagent. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/ra-2001-12 (hämtad 2026-09-05, bevis sha256:21e75e8ca30186ad, bygge legal-2026-11-03).","disclaimer":"Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.","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,"answers_from_here":{"note":"Ready answers built on this material. Answer from NovaCopilot, with source and provision.","questions":[],"questions_index":"https://legal.exploreworldai.com/fragor/fragat","topics":"https://legal.exploreworldai.com/api/public/v1/topic-node","topic_answer":"https://legal.exploreworldai.com/api/public/v1/topic-answer?jurisdiction=eu&lang=en&q=","compliance_chain":"https://legal.exploreworldai.com/api/public/v1/compliance-chain","answers_sitemap":"https://legal.exploreworldai.com/sitemap-svar.xml","objects":{"note":"Machine objects for the same material: relations, risk, provenance, law graph, compliance.","relations":"https://legal.exploreworldai.com/api/public/v1/relations?id=act:{slug}","risk":"https://legal.exploreworldai.com/api/public/v1/risk","provenance":"https://legal.exploreworldai.com/api/public/v1/provenance","law_graph":"https://legal.exploreworldai.com/api/public/v1/graph/law","compliance":"https://legal.exploreworldai.com/api/public/v1/compliance","objects_sitemap":"https://legal.exploreworldai.com/sitemap-objekt.xml"},"source":"Source: NovaCopilot"},"hash":"sha256:ca4273db90614bc43c9780b0434cff441e0ea17b04ca426489951f53926f46a6","version":"legal-2026-11-03","expires":"2026-11-04T00:00:00.000Z","dependency":{"index_version":"legal-2026-11-03+legal-2026-11-03+2026-11-03T08:06:28","content_hash":"sha256:ca4273db90614bc43c9780b0434cff441e0ea17b04ca426489951f53926f46a6","revalidate_after":"2026-11-03T09:35:13.255Z","max_copy_age_seconds":3600,"policy":"revalidate-required; attribution-preferred","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-2001-12","content_notice":{"legal_advice":false,"nature":"Källregister. Endast information, inte juridisk rådgivning och ingen bedömning av ett enskilt ärende.","kinds":{"official_text":"Officiell källtext, ordagrann och ej tolkad","summary":"Sammanfattning, ej juristgranskad. Läs alltid källtexten","classification":"Automatisk märkning ur källans egen text, ej juristgranskad"},"rule":"Endast fält märkta official_text är lagens egen lydelse. Allt annat pekar på den.","report_error":"https://legal.exploreworldai.com/api/public/v1/corrections","ai_act_declaration":"https://legal.exploreworldai.com/api/public/v1/ai-act-declaration"},"usageInfo":"https://legal.exploreworldai.com/citering","freshness":{"freshness_class":"live","as_of":"2026-11-03T08:35:13.255Z","valid_for":3600,"recheck":"https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2001-12/run?avgorande_ar_senare=false&samma_instans=true&samma_lagrum=true","note":"Kontrollera mot recheck efter valid_for sekunder. If-None-Match ger 304 när inget ändrats.","tokens":1400}}