{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/short-answer?path=%2Fcases%2Fse%2Fhfd-2014-71","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/short-answer?path=%2Fcases%2Fse%2Fhfd-2014-71)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-10-25","fingerprint":"ewai:shared:627b11","proof":"sha256:2e3557738d17b35c8445002095e5226076cd1e173c024a8e62e2424ede12bc84","jurisdiction":"shared","lang":"sv","publisher":"NovaCopilot by ExploreWorld Legal","terms":"https://legal.exploreworldai.com/om"},"brand_source":"Source: NovaCopilot","item":{"schema_version":"1.0.0","path":"/cases/se/hfd-2014-71","canonical":"https://legal.exploreworldai.com/cases/se/hfd-2014-71","lang":"sv","question":"Om beräkning av skattefri kapitalvinst på näringsbetingade andelar som ägts indirekt genom en i utlandet delägarbeskattad juridisk person","answer":"HFD 2014 ref. 71, Högsta förvaltningsdomstolen, 2014. Frågan: beräkning av skattefri kapitalvinst… Sammanfattning, lagrum och källa med hämtdatum.","speakable":"HFD 2014 ref. 71, Högsta förvaltningsdomstolen, 2014. Frågan: beräkning av skattefri kapitalvinst… Sammanfattning, lagrum och källa med hämtdatum.","read_more":"https://legal.exploreworldai.com/cases/se/hfd-2014-71","sha256":"f6c295a1abb1512db2088d96d54be0638c0977d61b16ec6205cafbdfeb0a8c38","generative_output":false,"brand_source":"Source: NovaCopilot","citation":"Om beräkning av skattefri kapitalvinst på näringsbetingade andelar som ägts indirekt genom en i utlandet delägarbeskattad juridisk person. Source: NovaCopilot. https://legal.exploreworldai.com/cases/se/hfd-2014-71"},"hash":"sha256:2e3557738d17b35c8445002095e5226076cd1e173c024a8e62e2424ede12bc84","version":"legal-2026-10-25","expires":"2026-10-26T00:00:00.000Z","dependency":{"index_version":"legal-2026-10-25+legal-2026-10-25+2026-10-25T12:13:04","content_hash":"sha256:2e3557738d17b35c8445002095e5226076cd1e173c024a8e62e2424ede12bc84","revalidate_after":"2026-10-25T14:17:08.110Z","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/short-answer?path=%2Fcases%2Fse%2Fhfd-2014-71","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","_sweep_notice":{"mode":"citation","reason":"corpus sweep without measurable return","vendor":"Anthropic","canonical":"https://legal.exploreworldai.com/api/public/v1/short-answer","full_text":"https://legal.exploreworldai.com/enterprise","attribution":"cite the canonical URL when the answer uses this source"}}