{ "attribution": { "source": "legal.exploreworldai.com", "canonical": "https://legal.exploreworldai.com/juridik/praxis/rh-1993-136", "license": "https://legal.exploreworldai.com/revision", "version": "legal-2026-08-25", "proof": "sha256:c005aad9444d9a3972c2de6d84e07f27641628e0ac47761c6588549804de6943", "jurisdiction": "eu" }, "id": "avgorande-rh-1993-136", "kind": "avgorande", "node": { "path": "/juridik/praxis/rh-1993-136", "url": "https://legal.exploreworldai.com/juridik/praxis/rh-1993-136" }, "title": "RH 1993:136, beslutsagent", "title_sv": "RH 1993:136, beslutsagent", "title_en": "RH 1993:136, decision agent", "core_question": null, "points": [ { "key": "happened", "label": "Vad som hände", "text": "Tillika frågor om gärningsidentitet och om gränsen mellan skattebedrägeri och skatteförseelse samt om fullbordanspunkt vid åtal med avseende på att en inkomst utlämnats i en avgiven mervärdeskattedeklaration.", "derived": false }, { "key": "held", "label": "Vad domstolen sa", "text": "Utelämnande av en inkomst på 90 000 kr i en år 1990 angiven självdeklaration, vilket förfarande om det fullbordats skulle ha medfört att omkring 60 000 kr undandragits beskattning, har - trots att kontrolluppgift varit tillgänglig för skattemyndigheten - bedömts som försök till skattebedrägeri och ansetts böra föranleda fängelse.", "derived": false }, { "key": "matters", "label": "Varför det spelar roll", "text": "Avgörande från Hovrätten för Övre Norrland, 1993. Tillämpar Skattebrottslagen.", "derived": true } ], "risk_profile": { "level": "medel", "label": "Medel", "score": 2, "meaning": "Avgörandet väger medeltungt. Läs det tillsammans med lagtexten innan det åberopas ensamt.", "reasons": [ "Tillämpar en författning", "48 andra avgöranden i registret tillämpar samma författning" ], "derived_from": [ "court", "act_count", "sibling_cases" ] }, "context": "Detta avgörande används i frågor om skatt och skatteförfarande.", "graph": { "total": 9, "acts": [ { "label": "Skattebrottslagen", "url": "https://legal.exploreworldai.com/juridik/kalla/skattebrottslagen", "via": "SFS 1971:69" } ], "questions": [], "cases": [ { "label": "NJA 2025:78", "url": "https://legal.exploreworldai.com/juridik/praxis/nja-2025-78", "via": "SFS 1971:69" }, { "label": "RH 2020:36", "url": "https://legal.exploreworldai.com/juridik/praxis/rh-2020-36", "via": "SFS 1971:69" }, { "label": "NJA 2020 s. 734", "url": "https://legal.exploreworldai.com/juridik/praxis/nja-2020-s-734", "via": "SFS 1971:69" }, { "label": "NJA 2018 s. 704", "url": "https://legal.exploreworldai.com/juridik/praxis/nja-2018-s-704", "via": "SFS 1971:69" }, { "label": "NJA 2018 s. 634", "url": "https://legal.exploreworldai.com/juridik/praxis/nja-2018-s-634", "via": "SFS 1971:69" }, { "label": "NJA 2017 s. 690", "url": "https://legal.exploreworldai.com/juridik/praxis/nja-2017-s-690", "via": "SFS 1971:69" }, { "label": "NJA 2016 s. 891", "url": "https://legal.exploreworldai.com/juridik/praxis/nja-2016-s-891", "via": "SFS 1971:69" }, { "label": "NJA 2014 s. 854", "url": "https://legal.exploreworldai.com/juridik/praxis/nja-2014-s-854", "via": "SFS 1971:69" } ] }, "commands": [ { "name": "runCaseSummary()", "description": "Kärnfrågan och avgörandet i tre punkter, ordagrant ur referatet.", "url": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/rh-1993-136/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/rh-1993-136/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/rh-1993-136/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/rh-1993-136/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": "2026-08-29", "related": { "cases": [ "/juridik/praxis/nja-2025-78", "/juridik/praxis/rh-2020-36", "/juridik/praxis/nja-2020-s-734", "/juridik/praxis/nja-2018-s-704", "/juridik/praxis/nja-2018-s-634", "/juridik/praxis/nja-2017-s-690", "/juridik/praxis/nja-2016-s-891", "/juridik/praxis/nja-2014-s-854" ], "acts": [ "/juridik/kalla/skattebrottslagen" ], "questions": [] }, "spi": { "call": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/rh-1993-136/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/rh-1993-136/manifest.json", "script": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/rh-1993-136/script.json", "ai": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/rh-1993-136/ai.json", "run": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/rh-1993-136/run", "verify": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/rh-1993-136/verify" }, "hashes": { "node": "sha256:0e8fcaa7e9403cee59d803481b5e01628b7e7728a13c8a9f1a94dfdb6d7ac638", "script": "sha256:2a4af37d110f43e68d2e55602e7376a95bf9f7d04c44e99a83b417abded47db3", "engine": "sha256:0a4bd50d21f8ec9be383fc091511008b76ad61909cbfb674eab56fe567fbd7a0", "agent": "sha256:66e006f37c4d301d3cdd8431dda30ff94b076977abd626f6ddfc5945e08df069" }, "version": "legal-2026-08-25", "canonical": "https://legal.exploreworldai.com/juridik/praxis/rh-1993-136", "disclaimer": "Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.", "citation": "avgorande-rh-1993-136, RH 1993:136, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/rh-1993-136 (hämtad 2026-08-29, bevis sha256:3957ae76eefa7673, 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:c005aad9444d9a3972c2de6d84e07f27641628e0ac47761c6588549804de6943", "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:c005aad9444d9a3972c2de6d84e07f27641628e0ac47761c6588549804de6943", "revalidate_after": "2026-08-30T12:12:53.836Z", "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" }