{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/api/public/v1/obj/case_kit/se:hfd-2025-13",
    "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/case_kit/se:hfd-2025-13)",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-10-21",
    "fingerprint": "ewai:se:eefcec",
    "proof": "sha256:cbd9e81caac8c629f5f0732b1930a3e24fb0944481b59410c522e5214172e354",
    "jurisdiction": "se",
    "lang": "en",
    "publisher": "NovaCopilot by ExploreWorld Legal",
    "terms": "https://legal.exploreworldai.com/om"
  },
  "brand_source": "Source: NovaCopilot",
  "object_type": "case_kit",
  "object_id": "case_kit:se:hfd-2025-13",
  "schema_version": "1",
  "schema": "https://legal.exploreworldai.com/api/public/v1/schemas/case_kit",
  "url": "https://legal.exploreworldai.com/api/public/v1/obj/case_kit/se:hfd-2025-13",
  "source": "NovaCopilot",
  "item": {
    "coverage": {
      "complete": 6,
      "total": 8,
      "label": "6 of 8 components ready",
      "components": {
        "citation_graph": false,
        "precedent": false,
        "outcome": true,
        "provision_link": true,
        "obligation": true,
        "sanction": true,
        "risk": true,
        "conflict": true
      },
      "reasons": {
        "citation_graph": "no_citations_in_text",
        "precedent": "no_deterministic_source"
      }
    },
    "case_id": "se:hfd-2025-13",
    "acts": [
      "skatteforfarandelagen"
    ],
    "components": [
      {
        "type": "citation_graph",
        "status": "gap",
        "ids": [
          "citation_graph:se:hfd-2025-13"
        ],
        "sha256": "7ff2443095a74c48425330ac5d34b57aa396e989605aa9c57bf1fa890c55a4a8"
      },
      {
        "type": "precedent",
        "status": "gap",
        "ids": [],
        "sha256": null
      },
      {
        "type": "outcome",
        "status": "ready",
        "ids": [
          "outcome:se:skatteforfarandelagen"
        ],
        "sha256": "d246e7a6eaf6a86f2e26d6182d1394b794bfd6beefaa3f461128c6c33b1ffbe0"
      },
      {
        "type": "provision_link",
        "status": "ready",
        "ids": [
          "provision_link:se:skatteforfarandelagen"
        ],
        "sha256": "ef0500bdf92f071ba8538afd20dd71748eb1b6390d82ba0de3ffd8a1501baab9"
      },
      {
        "type": "obligation",
        "status": "ready",
        "ids": [
          "obligation:se:skatteforfarandelagen-art-26-kap-arbetsgivare",
          "obligation:se:skatteforfarandelagen-art-7-kap-1-naringsidkare"
        ],
        "sha256": "1d1cf654865d1253afe2422283cb4eb1ae90073e7c66ed3fcc96b12e173a45e1"
      },
      {
        "type": "sanction",
        "status": "ready",
        "ids": [
          "sanction:se:skatteforfarandelagen-art-48-kap-1",
          "sanction:se:skatteforfarandelagen-art-49-kap-11"
        ],
        "sha256": "81f420601d7f371b1bc0ad6d3c618139bba065e157553a19d7ba8399ec4965c4"
      },
      {
        "type": "risk",
        "status": "ready",
        "ids": [
          "risk_chain:se:skatteforfarandelagen"
        ],
        "sha256": "76e66a29dac7bee6bfbc6a50167aeff74cebeef13b9834d3aa4cb6bdf47b8eb7"
      },
      {
        "type": "conflict",
        "status": "ready",
        "ids": [
          "conflict:se:hfd-2025-13"
        ],
        "sha256": "f434d8d21e1a6b7d9b2f86e81ff2c88f6d87755db27b7c9317ed9bd7f584417f"
      }
    ],
    "parts": [
      {
        "type": "citation_graph",
        "status": "gap",
        "summary": null,
        "reason": "no_citations_in_text",
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/citation_graph/se:hfd-2025-13"
        ]
      },
      {
        "type": "precedent",
        "status": "gap",
        "summary": null,
        "reason": "no_deterministic_source",
        "urls": []
      },
      {
        "type": "outcome",
        "status": "ready",
        "summary": "This case: dismissed. Sample of 36 judgments under skatteforfarandelagen.",
        "reason": null,
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/outcome/se:skatteforfarandelagen",
          "https://legal.exploreworldai.com/api/public/v1/obj/outcome_pattern/se:skatteforfarandelagen"
        ]
      },
      {
        "type": "provision_link",
        "status": "ready",
        "summary": "Provision relations for skatteforfarandelagen.",
        "reason": null,
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/provision_link/se:skatteforfarandelagen"
        ]
      },
      {
        "type": "obligation",
        "status": "ready",
        "summary": "2 obligations triggered by the applied provisions.",
        "reason": null,
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/obligation/se:skatteforfarandelagen-art-26-kap-arbetsgivare",
          "https://legal.exploreworldai.com/api/public/v1/obj/obligation/se:skatteforfarandelagen-art-7-kap-1-naringsidkare"
        ]
      },
      {
        "type": "sanction",
        "status": "ready",
        "summary": "2 sanctions linked to those obligations.",
        "reason": null,
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/sanction/se:skatteforfarandelagen-art-48-kap-1",
          "https://legal.exploreworldai.com/api/public/v1/obj/sanction/se:skatteforfarandelagen-art-49-kap-11"
        ]
      },
      {
        "type": "risk",
        "status": "ready",
        "summary": "Risk level medium.",
        "reason": null,
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/risk_chain/se:skatteforfarandelagen"
        ]
      },
      {
        "type": "conflict",
        "status": "ready",
        "summary": "Later or earlier judgments that depart from, limit or distinguish this case; empty means none found.",
        "reason": null,
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/conflict/se:hfd-2025-13"
        ]
      }
    ],
    "gaps": [
      "citation_graph:no_citations_in_text",
      "precedent:no_deterministic_source"
    ],
    "method": "Each component is loaded from its existing deterministic object. Coverage counts ready components; gaps carry fixed reason codes. No model writes anything.",
    "links": {
      "case": "https://legal.exploreworldai.com/api/public/v1/obj/citation_graph/se:hfd-2025-13",
      "relations": "https://legal.exploreworldai.com/api/public/v1/relations?id=se%3Ahfd-2025-13",
      "changes": "https://legal.exploreworldai.com/api/public/v1/case-kits/changes"
    },
    "hash": "fffe7283876c877ea6fd9579c1225fc4565799d924602b5087a7ab3c2d1aa46b",
    "extended": {
      "coverage": {
        "complete": 3,
        "total": 4,
        "label": "3 of 4 extended components ready",
        "all_components": {
          "complete": 9,
          "of": 12
        }
      },
      "parts": [
        {
          "type": "outcome_pattern",
          "status": "ready",
          "summary": "Trend more_affirmed over 12 years, 36 judgments.",
          "reason": null,
          "urls": [
            "https://legal.exploreworldai.com/api/public/v1/obj/outcome_pattern/se:skatteforfarandelagen"
          ],
          "sha256": "312945170a8554a2c1b61496398eb678acfaae2d44bcc83c7daf75923d305939"
        },
        {
          "type": "timeline",
          "status": "gap",
          "summary": null,
          "reason": "not_in_register",
          "urls": [],
          "sha256": null
        },
        {
          "type": "role_duties",
          "status": "ready",
          "summary": "2 roles, 2 duties.",
          "reason": null,
          "urls": [],
          "sha256": "7c51b0defe7b758c943919246c7b2760144cdefcaf05b4ac546faa26317da954"
        },
        {
          "type": "compliance_checklist",
          "status": "ready",
          "summary": "2 checks across 2 roles.",
          "reason": null,
          "urls": [],
          "sha256": "8c3c4036fee30147b62daf6de2a8ea1d7b993b417d74448e110726d65fe00aa0"
        }
      ],
      "role_duties": [
        {
          "role": "arbetsgivare",
          "obligations": [
            {
              "id": "obligation:se:skatteforfarandelagen-art-26-kap-arbetsgivare",
              "act": "skatteforfarandelagen",
              "article": "26 kap.",
              "must_do": "Lämna arbetsgivardeklaration på individnivå varje månad och betala avdragen skatt och arbetsgivaravgifter.",
              "deadline": null,
              "url": "https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/se:skatteforfarandelagen-art-26-kap-arbetsgivare"
            }
          ]
        },
        {
          "role": "naringsidkare",
          "obligations": [
            {
              "id": "obligation:se:skatteforfarandelagen-art-7-kap-1-naringsidkare",
              "act": "skatteforfarandelagen",
              "article": "7 kap. 1",
              "must_do": "Registrera sig hos Skatteverket för mervärdesskatt och som arbetsgivare innan verksamheten startar.",
              "deadline": null,
              "url": "https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/se:skatteforfarandelagen-art-7-kap-1-naringsidkare"
            }
          ]
        }
      ],
      "compliance_checklist": [
        {
          "role": "arbetsgivare",
          "steps": [
            {
              "step": 1,
              "check": "Lämna arbetsgivardeklaration på individnivå varje månad och betala avdragen skatt och arbetsgivaravgifter.",
              "provision": "skatteforfarandelagen 26 kap.",
              "deadline": null,
              "exceptions": 0,
              "if_not": [
                "sanction:se:skatteforfarandelagen-art-49-kap-11",
                "sanction:se:skatteforfarandelagen-art-48-kap-1"
              ],
              "done": false
            }
          ]
        },
        {
          "role": "naringsidkare",
          "steps": [
            {
              "step": 1,
              "check": "Registrera sig hos Skatteverket för mervärdesskatt och som arbetsgivare innan verksamheten startar.",
              "provision": "skatteforfarandelagen 7 kap. 1",
              "deadline": null,
              "exceptions": 0,
              "if_not": [
                "sanction:se:skatteforfarandelagen-art-49-kap-11",
                "sanction:se:skatteforfarandelagen-art-48-kap-1"
              ],
              "done": false
            }
          ]
        }
      ],
      "answers": [
        {
          "question": "What applies?",
          "answer_from": [
            "provision_link",
            "obligation"
          ],
          "urls": [
            "https://legal.exploreworldai.com/api/public/v1/obj/provision_link/se:skatteforfarandelagen",
            "https://legal.exploreworldai.com/api/public/v1/obj/obligation/se:skatteforfarandelagen-art-26-kap-arbetsgivare",
            "https://legal.exploreworldai.com/api/public/v1/obj/obligation/se:skatteforfarandelagen-art-7-kap-1-naringsidkare"
          ],
          "answerable": true
        },
        {
          "question": "Which obligations exist?",
          "answer_from": [
            "obligation",
            "role_duties"
          ],
          "urls": [
            "https://legal.exploreworldai.com/api/public/v1/obj/obligation/se:skatteforfarandelagen-art-26-kap-arbetsgivare",
            "https://legal.exploreworldai.com/api/public/v1/obj/obligation/se:skatteforfarandelagen-art-7-kap-1-naringsidkare"
          ],
          "answerable": true
        },
        {
          "question": "Which sanctions can be triggered?",
          "answer_from": [
            "sanction"
          ],
          "urls": [
            "https://legal.exploreworldai.com/api/public/v1/obj/sanction/se:skatteforfarandelagen-art-48-kap-1",
            "https://legal.exploreworldai.com/api/public/v1/obj/sanction/se:skatteforfarandelagen-art-49-kap-11"
          ],
          "answerable": true
        },
        {
          "question": "What is the risk?",
          "answer_from": [
            "risk"
          ],
          "urls": [
            "https://legal.exploreworldai.com/api/public/v1/obj/risk_chain/se:skatteforfarandelagen"
          ],
          "answerable": true
        },
        {
          "question": "Which precedent supports this?",
          "answer_from": [
            "precedent",
            "citation_graph"
          ],
          "urls": [],
          "answerable": false
        },
        {
          "question": "How do courts usually rule?",
          "answer_from": [
            "outcome",
            "outcome_pattern",
            "conflict"
          ],
          "urls": [
            "https://legal.exploreworldai.com/api/public/v1/obj/outcome/se:skatteforfarandelagen",
            "https://legal.exploreworldai.com/api/public/v1/obj/outcome_pattern/se:skatteforfarandelagen",
            "https://legal.exploreworldai.com/api/public/v1/obj/outcome_pattern/se:skatteforfarandelagen",
            "https://legal.exploreworldai.com/api/public/v1/obj/conflict/se:hfd-2025-13"
          ],
          "answerable": true
        },
        {
          "question": "What must a given role do to comply?",
          "answer_from": [
            "role_duties",
            "compliance_checklist",
            "timeline"
          ],
          "urls": [],
          "answerable": false
        }
      ],
      "note": "Additive fields outside hash. Core components and hash are unchanged."
    }
  },
  "links": {
    "provisions": "https://legal.exploreworldai.com/api/public/v1/obj/provision_link/se:hfd-2025-13",
    "case_law": {
      "outcome": "https://legal.exploreworldai.com/api/public/v1/obj/outcome/se:hfd-2025-13",
      "outcome_pattern": "https://legal.exploreworldai.com/api/public/v1/obj/outcome_pattern/se:hfd-2025-13"
    },
    "evidence": {
      "provenance": null,
      "chain_verify": "https://legal.exploreworldai.com/api/public/v1/changes/verify",
      "object_changes": "https://legal.exploreworldai.com/api/public/v1/objects/changes"
    },
    "compact": "https://legal.exploreworldai.com/api/public/v1/obj/case_kit/se:hfd-2025-13?view=compact",
    "representations": {},
    "machine_languages": [
      "en",
      "sv"
    ],
    "ref": "se:hfd-2025-13"
  },
  "watch": {
    "changes": "https://legal.exploreworldai.com/api/public/v1/changes",
    "whats_new": "https://legal.exploreworldai.com/api/public/v1/whats-new?jurisdiction=se",
    "conditional": "Send If-None-Match with the ETag; unchanged objects return 304 without body.",
    "recheck_after_seconds": 86400
  },
  "hash": "sha256:cbd9e81caac8c629f5f0732b1930a3e24fb0944481b59410c522e5214172e354",
  "version": "legal-2026-10-21",
  "expires": "2026-10-23T00:00:00.000Z",
  "dependency": {
    "index_version": "legal-2026-10-21+legal-2026-10-21+2026-10-21T16:46:51",
    "content_hash": "sha256:cbd9e81caac8c629f5f0732b1930a3e24fb0944481b59410c522e5214172e354",
    "revalidate_after": "2026-10-22T01:22:50.241Z",
    "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/api/public/v1/obj/case_kit/se:hfd-2025-13",
  "disclaimer": "Source reference with official identifier. Not legal advice and not a compliance decision.",
  "content_notice": {
    "legal_advice": false,
    "nature": "Source register. Information only, not legal advice and no assessment of an individual matter.",
    "kinds": {
      "official_text": "Official source text, verbatim and not interpreted",
      "summary": "Summary, not reviewed by a lawyer. Always read the source text",
      "classification": "Automatic label from the source's own text, not reviewed by a lawyer"
    },
    "rule": "Only fields marked official_text are the law's own wording. Everything else points to it.",
    "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"
}