{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/juridik/praxis/ra-2007-85","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/juridik/praxis/ra-2007-85)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-10-25","fingerprint":"ewai:eu:c2d27d","proof":"sha256:68f73c0d6ea1b94d83c0a0509dc95fd408d4c00b3b91a8df643d8cb80c7064be","jurisdiction":"eu"},"brand_source":"Source: NovaCopilot","id":"avgorande-ra-2007-85","matched":"tillampligt","outcome":{"code":"vagledande","title":"Avgörandet är vägledande för frågan","titleEn":"The decision is guiding for the question","obligation":"RÅ 2007 ref. 85 tillämpar Skatteflyktslagen och prövades i samma instans.","obligationEn":"RÅ 2007 ref. 85 applies Skatteflyktslagen and was heard by the same court.","refs":["RÅ 2007 ref. 85"]},"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":"sha256:8c0a9673bf03668689595e0627c5111a62889b6ca2f1152b6ed95845fd81ada3","hashes":{"node":"sha256:558d6e3cd687ef8bafac8edd5f0add744ea7fa1832d5a0fe34e2e43cf97288ab","script":"sha256:2b3df44c5ac803f348b0beb77500f17c8474648511c0a88187474b9ed9473c9e","engine":"sha256:0a4bd50d21f8ec9be383fc091511008b76ad61909cbfb674eab56fe567fbd7a0","agent":"sha256:ad064ab82f8c696e7e6a6492b69390dc3beb899466a46ccb05d7213661bcac3b"},"node":{"path":"/juridik/praxis/ra-2007-85","url":"https://legal.exploreworldai.com/juridik/praxis/ra-2007-85"},"citation":"avgorande-ra-2007-85, RÅ 2007 ref. 85, beslutsagent. NovaCopilot, https://legal.exploreworldai.com/juridik/praxis/ra-2007-85 (hämtad 2026-09-05, bevis sha256:055be494975d7a88, bygge legal-2026-10-25).","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":"sha256:68f73c0d6ea1b94d83c0a0509dc95fd408d4c00b3b91a8df643d8cb80c7064be","version":"legal-2026-10-25","expires":"2026-10-26T00:00:00.000Z","dependency":{"index_version":"legal-2026-10-25+legal-2026-10-25+2026-10-25T12:13:04","content_hash":"sha256:68f73c0d6ea1b94d83c0a0509dc95fd408d4c00b3b91a8df643d8cb80c7064be","revalidate_after":"2026-10-25T13:54:02.169Z","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-2007-85","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","_sweep_notice":{"mode":"citation","reason":"corpus sweep without measurable return","vendor":"Anthropic","canonical":"https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/ra-2007-85/run","full_text":"https://legal.exploreworldai.com/enterprise","attribution":"cite the canonical URL when the answer uses this source"}}