{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/short-answer?path=%2Fcases%2Fse%2Fra-1996-72","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/short-answer?path=%2Fcases%2Fse%2Fra-1996-72)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-11-03","fingerprint":"ewai:shared:dfbac7","proof":"sha256:29d4a7bfe8540d82b28543619dfd3969ae4cbc32ba3c56d760e6f87484a68420","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/ra-1996-72","canonical":"https://legal.exploreworldai.com/cases/se/ra-1996-72","lang":"sv","question":"Förhandsbesked angående inkomstskatt","answer":"RÅ 1996 ref. 72, Regeringsrätten, 1996. Frågan: Vid ett byte av aktier i ett fåmansbolag mot nyemitterade… Sammanfattning, lagrum och källa med hämtdatum.","speakable":"RÅ 1996 ref. 72, Regeringsrätten, 1996. Frågan: Vid ett byte av aktier i ett fåmansbolag mot nyemitterade… Sammanfattning, lagrum och källa med hämtdatum.","read_more":"https://legal.exploreworldai.com/cases/se/ra-1996-72","sha256":"8d5610a5d7f9707f9d1f58201da659a6f43111221c138a37d86dbcb482c01f20","generative_output":false,"brand_source":"Source: NovaCopilot","citation":"Förhandsbesked angående inkomstskatt. Source: NovaCopilot. https://legal.exploreworldai.com/cases/se/ra-1996-72"},"hash":"sha256:29d4a7bfe8540d82b28543619dfd3969ae4cbc32ba3c56d760e6f87484a68420","version":"legal-2026-11-03","expires":"2026-11-03T12:00:00.000Z","dependency":{"index_version":"legal-2026-11-03+legal-2026-11-03+2026-11-03T08:46:54","content_hash":"sha256:29d4a7bfe8540d82b28543619dfd3969ae4cbc32ba3c56d760e6f87484a68420","revalidate_after":"2026-11-03T11:28:24.049Z","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%2Fra-1996-72","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","freshness":{"freshness_class":"live","as_of":"2026-11-03T10:28:24.257Z","valid_for":3600,"recheck":"https://legal.exploreworldai.com/api/public/v1/short-answer?path=%2Fcases%2Fse%2Fra-1996-72","note":"Kontrollera mot recheck efter valid_for sekunder. If-None-Match ger 304 när inget ändrats.","tokens":840}}