{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/api/public/v1/relations",
    "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/relations)",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-10-02",
    "fingerprint": "ewai:se:d30b5b",
    "proof": "sha256:87b7902ae15f93b6db650b8ffc5aa6a846c58567a44d42a6747e5f77cb776167",
    "jurisdiction": "se",
    "lang": "sv"
  },
  "brand_source": "Source: NovaCopilot",
  "brand": {
    "product": "NovaCopilot",
    "platform": "ExploreWorldAI",
    "infrastructure": "ExploreWorld Legal",
    "infrastructure_url": "legal.exploreworldai.com",
    "legal_entity": "Valkiv Ventures AB",
    "permanent_url": "https://legal.exploreworldai.com/novacopilot",
    "source": "Source: NovaCopilot",
    "powered_by": "Powered by NovaCopilot",
    "license": "https://legal.exploreworldai.com/licensvillkor",
    "contact": "stig@valkiv.com"
  },
  "item": {
    "schema_version": "1.0.0",
    "brand_source": "Source: NovaCopilot",
    "brand": {
      "product": "NovaCopilot",
      "platform": "ExploreWorldAI",
      "infrastructure": "ExploreWorld Legal",
      "infrastructure_url": "legal.exploreworldai.com",
      "legal_entity": "Valkiv Ventures AB",
      "permanent_url": "https://legal.exploreworldai.com/novacopilot",
      "source": "Source: NovaCopilot",
      "powered_by": "Powered by NovaCopilot",
      "license": "https://legal.exploreworldai.com/licensvillkor",
      "contact": "stig@valkiv.com"
    },
    "id": "act:skattebrottslagen",
    "kind": "act",
    "act": {
      "id": "skattebrottslagen",
      "slug": "skattebrottslagen",
      "sfs": "1971:69",
      "title": "Skattebrottslag",
      "short": "Skattebrottslagen",
      "in_force": "1972-01-01",
      "official_text": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-1971-69/",
      "eu_act": null,
      "eu_relation": null
    },
    "decided_under": [
      {
        "id": "se:nja-2025-78",
        "identifier": "NJA 2025:78",
        "court": "HDO",
        "decided": "2025-11-28",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2025-78",
        "industries": []
      },
      {
        "id": "se:rh-2020-36",
        "identifier": "RH 2020:36",
        "court": "HON",
        "decided": "2020-12-23",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:rh-2020-36",
        "industries": []
      },
      {
        "id": "se:nja-2020-s-734",
        "identifier": "NJA 2020 s. 734",
        "court": "HDO",
        "decided": "2020-10-06",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2020-s-734",
        "industries": []
      },
      {
        "id": "se:nja-2018-s-704",
        "identifier": "NJA 2018 s. 704",
        "court": "HDO",
        "decided": "2018-09-21",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2018-s-704",
        "industries": []
      },
      {
        "id": "se:nja-2018-s-634",
        "identifier": "NJA 2018 s. 634",
        "court": "HDO",
        "decided": "2018-07-13",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2018-s-634",
        "industries": []
      },
      {
        "id": "se:nja-2017-s-690",
        "identifier": "NJA 2017 s. 690",
        "court": "HDO",
        "decided": "2017-10-04",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2017-s-690",
        "industries": []
      },
      {
        "id": "se:nja-2016-s-891",
        "identifier": "NJA 2016 s. 891",
        "court": "HDO",
        "decided": "2016-11-04",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2016-s-891",
        "industries": []
      },
      {
        "id": "se:nja-2014-s-854",
        "identifier": "NJA 2014 s. 854",
        "court": "HDO",
        "decided": "2014-12-05",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2014-s-854",
        "industries": []
      },
      {
        "id": "se:nja-2013-s-1067",
        "identifier": "NJA 2013 s. 1067",
        "court": "HDO",
        "decided": "2013-12-10",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2013-s-1067",
        "industries": []
      },
      {
        "id": "se:nja-2013-s-502",
        "identifier": "NJA 2013 s. 502",
        "court": "HDO",
        "decided": "2013-06-11",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2013-s-502",
        "industries": []
      },
      {
        "id": "se:nja-2012-s-247",
        "identifier": "NJA 2012 s. 247",
        "court": "HDO",
        "decided": "2012-04-20",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2012-s-247",
        "industries": []
      },
      {
        "id": "se:ad-2011-90",
        "identifier": "AD 2011 nr 90",
        "court": "ADO",
        "decided": "2011-11-30",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:ad-2011-90",
        "industries": []
      },
      {
        "id": "se:nja-2010-s-306",
        "identifier": "NJA 2010 s. 306",
        "court": "HDO",
        "decided": "2010-06-01",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2010-s-306",
        "industries": []
      },
      {
        "id": "se:nja-2008-s-697",
        "identifier": "NJA 2008 s. 697",
        "court": "HDO",
        "decided": "2008-06-11",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2008-s-697",
        "industries": []
      },
      {
        "id": "se:rh-2008-24",
        "identifier": "RH 2008:24",
        "court": "HSV",
        "decided": "2008-04-15",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:rh-2008-24",
        "industries": []
      },
      {
        "id": "se:nja-2007-s-929",
        "identifier": "NJA 2007 s. 929",
        "court": "HDO",
        "decided": "2007-11-30",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2007-s-929",
        "industries": []
      },
      {
        "id": "se:rh-2007-56",
        "identifier": "RH 2007:56",
        "court": "HSV",
        "decided": "2007-02-05",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:rh-2007-56",
        "industries": [
          "health"
        ]
      },
      {
        "id": "se:nja-2005-s-856",
        "identifier": "NJA 2005 s. 856",
        "court": "HDO",
        "decided": "2005-12-05",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2005-s-856",
        "industries": [
          "health"
        ]
      },
      {
        "id": "se:rh-2005-26",
        "identifier": "RH 2005:26",
        "court": "HSV",
        "decided": "2005-05-27",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:rh-2005-26",
        "industries": []
      },
      {
        "id": "se:rh-2005-52",
        "identifier": "RH 2005:52",
        "court": "HSV",
        "decided": "2005-04-29",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:rh-2005-52",
        "industries": []
      },
      {
        "id": "se:nja-2004-s-692",
        "identifier": "NJA 2004 s. 692",
        "court": "HDO",
        "decided": "2004-12-01",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2004-s-692",
        "industries": []
      },
      {
        "id": "se:nja-2004-s-510",
        "identifier": "NJA 2004 s. 510",
        "court": "HDO",
        "decided": "2004-08-30",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2004-s-510",
        "industries": []
      },
      {
        "id": "se:nja-2003-s-499",
        "identifier": "NJA 2003 s. 499",
        "court": "HDO",
        "decided": "2003-11-05",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2003-s-499",
        "industries": []
      },
      {
        "id": "se:rh-2003-12",
        "identifier": "RH 2003:12",
        "court": "HVS",
        "decided": "2002-10-21",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:rh-2003-12",
        "industries": []
      },
      {
        "id": "se:nja-2000-s-372",
        "identifier": "NJA 2000 s. 372",
        "court": "HDO",
        "decided": "2000-07-12",
        "node": "https://legal.exploreworldai.com/api/public/v1/case-nodes/se:nja-2000-s-372",
        "industries": []
      }
    ],
    "overruled_cases": [],
    "related_acts": [
      {
        "id": "skatteforfarandelagen",
        "sfs": "2011:1244",
        "title": "Skatteförfarandelag",
        "short": "Skatteförfarandelagen",
        "shared_cases": 2,
        "law_graph": "https://legal.exploreworldai.com/api/public/v1/graph/law?act=skatteforfarandelagen"
      },
      {
        "id": "aktiebolagslagen",
        "sfs": "2005:551",
        "title": "Aktiebolagslag",
        "short": "ABL",
        "shared_cases": 1,
        "law_graph": "https://legal.exploreworldai.com/api/public/v1/graph/law?act=aktiebolagslagen"
      }
    ],
    "eu_compliance": [],
    "risk": null,
    "changes": {
      "cursor": "MjAyNi0wOS0xMH5zZX52aXNzZWxibGFzYXJsYWdlbg",
      "chain_hash": "b2e9562b24e7de637742b1660609c2d36eb107fbb6c5ca8041be4979b823290d",
      "feed": "https://legal.exploreworldai.com/api/public/v1/changes/cursor?after=MjAyNi0wOS0xMH5zZX52aXNzZWxibGFzYXJsYWdlbg",
      "verify": "https://legal.exploreworldai.com/api/public/v1/changes/verify?cursor=MjAyNi0wOS0xMH5zZX52aXNzZWxibGFzYXJsYWdlbg&chain_hash=b2e9562b24e7de637742b1660609c2d36eb107fbb6c5ca8041be4979b823290d"
    },
    "provenance": {
      "graph_hash": "9c5811016c682fdee3a91114e3f0d1ee5452e210cfde39a0cd33bf4f74138f5e",
      "algorithm": "SHA-256 över id, kind och grafkanterna",
      "chain": "https://legal.exploreworldai.com/api/public/v1/changes/verify"
    },
    "citation": "Källa: NovaCopilot (ExploreWorld Legal), https://legal.exploreworldai.com/api/public/v1/relations?id=act%3Askattebrottslagen",
    "permanent_url": "https://legal.exploreworldai.com/api/public/v1/relations?id=act%3Askattebrottslagen",
    "chains": {
      "article_cases": "https://legal.exploreworldai.com/api/public/v1/article-cases?act=skattebrottslagen"
    }
  },
  "hash": "sha256:87b7902ae15f93b6db650b8ffc5aa6a846c58567a44d42a6747e5f77cb776167",
  "version": "legal-2026-10-02",
  "expires": "2026-10-03T00:00:00.000Z",
  "dependency": {
    "index_version": "legal-2026-10-02+legal-2026-10-02+2026-10-02T06:56:55",
    "content_hash": "sha256:87b7902ae15f93b6db650b8ffc5aa6a846c58567a44d42a6747e5f77cb776167",
    "revalidate_after": "2026-10-02T08:28:12.285Z",
    "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/relations",
  "disclaimer": "Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.",
  "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"
}