{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:c-119-24","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:c-119-24)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-11-02","fingerprint":"ewai:se:d1b3f7","proof":"sha256:25b27512372a07134734a42086608282b9bb29605d3ec6dfc3636e54517df721","jurisdiction":"se","lang":"en"},"brand_source":"Source: NovaCopilot","object_type":"decision","object_id":"decision:eu:c-119-24","schema_version":"1","schema":"https://legal.exploreworldai.com/api/public/v1/schemas/decision","url":"https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:c-119-24","judgment":{"id":"eu:c-119-24","text":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-119-24"},"siblings":{"risk":"https://legal.exploreworldai.com/api/public/v1/obj/risk/eu:c-119-24","relation":"https://legal.exploreworldai.com/api/public/v1/obj/relation/eu:c-119-24","change":"https://legal.exploreworldai.com/api/public/v1/obj/change/eu:c-119-24","agent":"https://legal.exploreworldai.com/api/public/v1/obj/agent/eu:c-119-24","provenance":"https://legal.exploreworldai.com/api/public/v1/obj/provenance/eu:c-119-24","status":"https://legal.exploreworldai.com/api/public/v1/obj/status/eu:c-119-24","precedent":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-119-24","edge":"https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-119-24","element":"https://legal.exploreworldai.com/api/public/v1/obj/element/eu:c-119-24","weight":"https://legal.exploreworldai.com/api/public/v1/obj/weight/eu:c-119-24","conflict":"https://legal.exploreworldai.com/api/public/v1/obj/conflict/eu:c-119-24","citation_graph":"https://legal.exploreworldai.com/api/public/v1/obj/citation_graph/eu:c-119-24"},"source":"NovaCopilot","precedent_graph":"https://legal.exploreworldai.com/api/public/v1/precedent-graph/eu:c-119-24","item":{"judgment":"eu:c-119-24","issue":"Reference for a preliminary ruling – Freedom of movement for workers – Income tax – Tax supplement on the income tax of natural persons which may be established by the municipalities or agglomerations in which those persons reside – Surcharge on income tax borne by non-residents for tax purposes paid to the State – Fiscal burden on non-residents for tax purposes that is heavier than that borne by tax residents of a Member State – Comparable situations – No justification.","decisions":[{"decision_id":"decision:eu:c-119-24#1","precedent_id":"precedent:eu:c-119-24#1","paragraph_id":"para_122","outcome":"precludes","then":"must be interpreted as precluding national legislation under which the income tax to which non-residents for tax purposes are subject in a Member State is increased by a flat-rate tax surcharge in favour of that State, established by analogy with a supplementary tax on the income tax payable by tax …","conditions":[{"text":"where the resulting tax burden for the non-residents in question is","elements":[]}],"exceptions":[],"elements":[],"open":["Inga rekvisit ur lexikonet kunde knytas till regeln."]}],"text_sha256":"d284dec1ae6eb74142d589af911452ce9f095e056abe38cdabb48ae534f59788","method":"Rättsregeln delas i utfall, villkor (where, if, when, provided that) och undantag (unless, except where) med fasta regler.","graph":{"graph_version":"1","path":"topic → obligation → decision → sanction → compliance","relations":[],"open":[{"decision_id":"decision:eu:c-119-24#1","missing":["obligation","sanction","compliance"],"reason":"Ingen säker registerkoppling via gemensamt rekvisit eller domens rättsakts-ID."},{"decision_id":"all","missing":["topic"],"reason":"Ingen kuraterad ämneskoppling för beslutets regelverk."}],"method":"Deterministisk koppling via permanenta rekvisit-ID:n, registrets rättsakts-ID:n och en kuraterad rättsakt-till-ämne-tabell. Inga relationer skapas med fritextgissning."},"limits":[],"hash":"2fad94a4f5b6738323794f322f32de7efcc85ca4320f54bfa7b29ca22934f2dc"},"links":{"provisions":null,"case_law":{"precedent":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-119-24","conflict":"https://legal.exploreworldai.com/api/public/v1/obj/conflict/eu:c-119-24","citation_graph":"https://legal.exploreworldai.com/api/public/v1/obj/citation_graph/eu:c-119-24","weight":"https://legal.exploreworldai.com/api/public/v1/obj/weight/eu:c-119-24"},"evidence":{"provenance":"https://legal.exploreworldai.com/api/public/v1/obj/provenance/eu:c-119-24","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/decision/eu:c-119-24?view=compact","representations":{"sv":"https://legal.exploreworldai.com/eu/praxis/c-119-24","en":"https://legal.exploreworldai.com/en/eu/praxis/c-119-24"},"machine_languages":["en","sv"],"ref":"eu:c-119-24"},"watch":{"risk":"https://legal.exploreworldai.com/api/public/v1/risk?id=eu%3Ac-119-24","relations":"https://legal.exploreworldai.com/api/public/v1/relations?id=eu%3Ac-119-24","risk_changes":"https://legal.exploreworldai.com/api/public/v1/risk-changes","node_state":"https://legal.exploreworldai.com/api/public/v1/node-state?id=eu%3Ac-119-24","provenance":"https://legal.exploreworldai.com/api/public/v1/obj/provenance/eu:c-119-24"},"metadata":{"schema":"novacopilot_object_metadata/1","canonical_url":"https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:c-119-24","source":"Source: NovaCopilot","official_source":null,"short_answer":null,"short_answer_status":"not_in_register","hash":"2fad94a4f5b6738323794f322f32de7efcc85ca4320f54bfa7b29ca22934f2dc","schema_version":"1","last_verified_at":null,"verification_status":"not_verified_yet","integrity_check_scope":"stored_content_only"},"hash":"sha256:25b27512372a07134734a42086608282b9bb29605d3ec6dfc3636e54517df721","version":"legal-2026-11-02","expires":"2026-11-03T00:00:00.000Z","dependency":{"index_version":"legal-2026-11-02+legal-2026-11-02+2026-11-02T11:08:50","content_hash":"sha256:25b27512372a07134734a42086608282b9bb29605d3ec6dfc3636e54517df721","revalidate_after":"2026-11-02T12:26:17.960Z","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/decision/eu:c-119-24","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","_sweep_notice":{"mode":"citation","reason":"corpus sweep without measurable return","vendor":"Anthropic","canonical":"https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:c-119-24","full_text":"https://legal.exploreworldai.com/enterprise","attribution":"cite the canonical URL when the answer uses this source"},"citation":{"citation_url":"https://legal.exploreworldai.com/eu/praxis/c-119-24","cite_as":"NovaCopilot (legal.exploreworldai.com)","provenance":{"publisher":"NovaCopilot","signature":"nc-1a54b66a56e9b6a47d7b5e59ef0c973c","response_hash":"sha256:25b27512372a07134734a42086608282b9bb29605d3ec6dfc3636e54517df721"}},"freshness":{"freshness_class":"live","as_of":"2026-11-02T11:26:18.188Z","valid_for":3600,"recheck":"https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:c-119-24","note":"Kontrollera mot recheck efter valid_for sekunder. If-None-Match ger 304 när inget ändrats.","tokens":2313}}