{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/juridik/kalla/mervardesskattelagen",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-08-25",
    "proof": "sha256:44899fd2d0d20ae6ce9930d32b0e572e94718aabc82f3a939f88e0d0e6e952c6",
    "jurisdiction": "eu"
  },
  "id": "lagrum-mervardesskattelagen",
  "script": {
    "kind": "operative",
    "fields": [
      {
        "name": "praxis_finns",
        "kind": "boolean",
        "label": "Frågan gäller en bestämmelse som prövats",
        "labelEn": "The question concerns a provision that has been tried"
      },
      {
        "name": "antal_avgoranden",
        "kind": "number",
        "label": "Antal avgöranden läsaren redan känner till",
        "labelEn": "Number of decisions the reader already knows"
      }
    ],
    "rules": [
      {
        "id": "praxis-finns",
        "when": {
          "op": "all",
          "of": [
            {
              "op": "equals",
              "field": "praxis_finns",
              "value": true
            },
            {
              "op": "gte",
              "field": "antal_avgoranden",
              "value": 1
            }
          ]
        },
        "outcome": {
          "code": "las-praxis",
          "title": "Läs praxis före lagtexten",
          "titleEn": "Read the case law before the statute",
          "obligation": "22 avgöranden i registret tillämpar Mervärdesskattelagen.",
          "obligationEn": "22 decisions in the register apply Mervärdesskattelagen.",
          "refs": [
            "2023:200"
          ]
        }
      },
      {
        "id": "ingen-praxis",
        "when": {
          "op": "equals",
          "field": "praxis_finns",
          "value": false
        },
        "outcome": {
          "code": "endast-lagtext",
          "title": "Endast lagtext i registret",
          "titleEn": "Statute only in the register",
          "obligation": "Registret har 22 avgöranden som tillämpar Mervärdesskattelagen. Saknas praxis läses lagtexten och förarbetena.",
          "obligationEn": "The register holds 22 decisions applying Mervärdesskattelagen. Absent case law, read the statute and its preparatory works.",
          "refs": [
            "2023:200"
          ]
        }
      }
    ],
    "fallback": {
      "code": "avstar",
      "title": "Underlaget räcker inte",
      "titleEn": "Insufficient input",
      "obligation": "Agenten avstår. Fälten som lämnats räcker inte för att peka ut en regel i registret.",
      "obligationEn": "The agent abstains. The facts given are not enough to point at a rule in the register.",
      "refs": []
    }
  },
  "hash": "sha256:44899fd2d0d20ae6ce9930d32b0e572e94718aabc82f3a939f88e0d0e6e952c6",
  "language": "sv",
  "source_language": "sv",
  "text_language": "sv",
  "available_languages": [
    "sv",
    "en",
    "no",
    "de"
  ],
  "translated_views": [
    "manifest.json",
    "ai.json"
  ],
  "source_only_views": [
    "script.json",
    "run",
    "monitor.json",
    "verify"
  ],
  "translated": false,
  "version": "legal-2026-08-25",
  "expires": "2026-09-02T00:00:00.000Z",
  "dependency": {
    "index_version": "legal-2026-08-25+legal-2026-08-25+2026-08-25T10:00:00",
    "content_hash": "sha256:44899fd2d0d20ae6ce9930d32b0e572e94718aabc82f3a939f88e0d0e6e952c6",
    "revalidate_after": "2026-09-01T06:21:00.441Z",
    "max_copy_age_seconds": 3600,
    "policy": "revalidate-required; live-fetch-per-answer; attribution-required; no-derived-index",
    "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/juridik/kalla/mervardesskattelagen",
  "disclaimer": "Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.",
  "usageInfo": "https://legal.exploreworldai.com/citering"
}