{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/juridik/praxis/ra-2006-67",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-08-25",
    "proof": "sha256:6e13bcc546e54fb675cd0f25d4992cd1bacbf5b7f85c1bd8d91addd9170d79b4",
    "jurisdiction": "eu"
  },
  "@context": "https://schema.org",
  "@type": "SoftwareApplication",
  "applicationCategory": "LegalService",
  "name": "RÅ 2006 ref. 67, beslutsagent",
  "identifier": "avgorande-ra-2006-67",
  "url": "https://legal.exploreworldai.com/juridik/praxis/ra-2006-67",
  "inLanguage": "sv",
  "about": "RÅ 2006 ref. 67, beslutsagent",
  "abstract": [
    "Vad som hände: Förhandsbesked angående inkomstskatt.",
    "Vad domstolen sa: En person som tillsammans med tre andra personer till lika delar äger aktierna i ett kapitalförvaltande bolag har ansetts ha väsentlig anknytning till Sverige på grund av att detta bolag genom sitt direkta och indirekta aktieinnehav ansågs ha ett väsentligt inflytande över ett rörelsedrivande bolag.",
    "Varför det spelar roll: Publicerat som vägledande avgörande från Regeringsrätten, 2006. Tillämpar Inkomstskattelagen."
  ],
  "isBasedOn": "https://legal.exploreworldai.com/juridik/praxis/ra-2006-67",
  "softwareVersion": "0fd646e16bf8a9e6",
  "citation": "avgorande-ra-2006-67, RÅ 2006 ref. 67, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/ra-2006-67 (hämtad 2026-08-29, bevis sha256:734b9846cdf8e4fe, 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-2006-67/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": "sha256:6e13bcc546e54fb675cd0f25d4992cd1bacbf5b7f85c1bd8d91addd9170d79b4",
  "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": "sha256:6e13bcc546e54fb675cd0f25d4992cd1bacbf5b7f85c1bd8d91addd9170d79b4",
    "revalidate_after": "2026-08-30T10:05:04.317Z",
    "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-2006-67",
  "usageInfo": "https://legal.exploreworldai.com/citering"
}