{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-197-25",
    "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-197-25)",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-10-11",
    "fingerprint": "ewai:se:b438fb",
    "proof": "sha256:f3b8e62cfbba404d971ff771701b55e1888ee2e69db4bc8ad7b7c47b9d8db947",
    "jurisdiction": "se",
    "lang": "en"
  },
  "brand_source": "Source: NovaCopilot",
  "object_type": "edge",
  "object_id": "edge:eu:c-197-25",
  "schema_version": "1",
  "schema": "https://legal.exploreworldai.com/api/public/v1/schemas/edge",
  "url": "https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-197-25",
  "judgment": {
    "id": "eu:c-197-25",
    "text": "https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-197-25"
  },
  "siblings": {
    "risk": "https://legal.exploreworldai.com/api/public/v1/obj/risk/eu:c-197-25",
    "relation": "https://legal.exploreworldai.com/api/public/v1/obj/relation/eu:c-197-25",
    "change": "https://legal.exploreworldai.com/api/public/v1/obj/change/eu:c-197-25",
    "agent": "https://legal.exploreworldai.com/api/public/v1/obj/agent/eu:c-197-25",
    "provenance": "https://legal.exploreworldai.com/api/public/v1/obj/provenance/eu:c-197-25",
    "status": "https://legal.exploreworldai.com/api/public/v1/obj/status/eu:c-197-25",
    "precedent": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-197-25",
    "element": "https://legal.exploreworldai.com/api/public/v1/obj/element/eu:c-197-25",
    "decision": "https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:c-197-25",
    "weight": "https://legal.exploreworldai.com/api/public/v1/obj/weight/eu:c-197-25",
    "conflict": "https://legal.exploreworldai.com/api/public/v1/obj/conflict/eu:c-197-25",
    "citation_graph": "https://legal.exploreworldai.com/api/public/v1/obj/citation_graph/eu:c-197-25"
  },
  "source": "NovaCopilot",
  "precedent_graph": "https://legal.exploreworldai.com/api/public/v1/precedent-graph/eu:c-197-25",
  "item": {
    "judgment": "eu:c-197-25",
    "outgoing": [
      {
        "edge_id": "edge:eu:c-197-25~follows~c-357-13",
        "type": "follows",
        "label_sv": "följer",
        "from": "eu:c-197-25",
        "to": {
          "ref": "C-357/13",
          "id": "eu:c-357-13-62013co0357",
          "url": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-357-13-62013co0357"
        },
        "paragraph_ids": [
          "para_148"
        ],
        "excerpt": "The objective of that equivalence is to prevent the choice of a particular legal form from resulting in the different fiscal treatment of transactions which, from an economic point of view, are equivalent (see, to that effect, judgment of 22 April 2015, Drukarnia Multipress , C-357/13, EU:C:2015:253",
        "decided": "2026-09-17",
        "hash": "fb8f62d150fd2672dd1ea11e4b9e3b331c9a516fa59783a9e242e113ced1dd23"
      },
      {
        "edge_id": "edge:eu:c-197-25~follows~c-685-23",
        "type": "follows",
        "label_sv": "följer",
        "from": "eu:c-197-25",
        "to": {
          "ref": "C-685/23",
          "id": "eu:c-685-23-62023cj0685",
          "url": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-685-23-62023cj0685"
        },
        "paragraph_ids": [
          "para_150"
        ],
        "excerpt": "By contrast, the prohibition on indirect taxation referred to in Article 5 of that directive must be interpreted broadly (see, to that effect, judgment of 5 June 2025, Corner and Border , C-685/23, EU:C:2025:398, paragraph 30 and the case-law cited).",
        "decided": "2026-09-17",
        "hash": "ad8c80510c1e88dd9dc03990429ad81b13319b874f3de4c60e4a1d788c5baa40"
      },
      {
        "edge_id": "edge:eu:c-197-25~cites~c-837-24",
        "type": "cites",
        "label_sv": "hänvisar till",
        "from": "eu:c-197-25",
        "to": {
          "ref": "C-837/24",
          "id": "eu:c-837-24",
          "url": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-837-24"
        },
        "paragraph_ids": [
          "para_146"
        ],
        "excerpt": "Full realisation of that objective presupposes that the raising of capital is burdened by indirect taxes only on the strict conditions laid down by the EU legislature (judgment of 4 June 2026, Nova Iberomoldes , C-837/24, EU:C:2026:445, paragraphs 24 to 26 and the case-law cited).",
        "decided": "2026-09-17",
        "hash": "1533d60276bc22c9205ad54256beb5fb44482e1b4852e635afd1527ddcf5bd8d"
      }
    ],
    "incoming": [],
    "acts": [],
    "counts": {
      "outgoing": 3,
      "incoming": 0,
      "acts": 0
    },
    "follow": "https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-197-25?follow=5",
    "hash": "d409c0836496659c64759bc50293574ab02ed8f3f403f4e384079342f928c6ee"
  },
  "links": {
    "provisions": null,
    "case_law": {
      "precedent": "https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:c-197-25",
      "conflict": "https://legal.exploreworldai.com/api/public/v1/obj/conflict/eu:c-197-25",
      "citation_graph": "https://legal.exploreworldai.com/api/public/v1/obj/citation_graph/eu:c-197-25",
      "weight": "https://legal.exploreworldai.com/api/public/v1/obj/weight/eu:c-197-25"
    },
    "compact": "https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:c-197-25?view=compact",
    "representations": {
      "sv": "https://legal.exploreworldai.com/eu/praxis/c-197-25",
      "en": "https://legal.exploreworldai.com/en/eu/praxis/c-197-25"
    },
    "machine_languages": [
      "en",
      "sv"
    ],
    "ref": "eu:c-197-25"
  },
  "watch": {
    "changes": "https://legal.exploreworldai.com/api/public/v1/changes",
    "whats_new": "https://legal.exploreworldai.com/api/public/v1/whats-new?jurisdiction=eu",
    "conditional": "Send If-None-Match with the ETag; unchanged objects return 304 without body.",
    "recheck_after_seconds": 86400
  },
  "hash": "sha256:f3b8e62cfbba404d971ff771701b55e1888ee2e69db4bc8ad7b7c47b9d8db947",
  "version": "legal-2026-10-11",
  "expires": "2026-10-12T00:00:00.000Z",
  "dependency": {
    "index_version": "legal-2026-10-11+legal-2026-10-11+2026-10-11T08:50:07",
    "content_hash": "sha256:f3b8e62cfbba404d971ff771701b55e1888ee2e69db4bc8ad7b7c47b9d8db947",
    "revalidate_after": "2026-10-11T10:21:00.766Z",
    "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/edge/eu:c-197-25",
  "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",
  "withheld": {
    "links.evidence": 3
  },
  "access": {
    "status": "partner_key_required",
    "header": "x-partner-key",
    "contact": "https://legal.exploreworldai.com/kontakt",
    "note": "Facts and counts are public. Relationships and decision paths stay inside NovaCopilot."
  },
  "access_class": "relationship",
  "access_view": "public"
}