{"schema_version":1,"fetched_at":"2026-10-15T08:11:31.247Z","built_at":"2026-09-29","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:no:merverdiavgiftsloven:10-5","jurisdiction":"no","law":{"key":"merverdiavgiftsloven","title":"Lov om merverdiavgift (merverdiavgiftsloven)","official_id":"LOV-2009-06-19-58","official_url":"https://lovdata.no/dokument/NL/lov/2009-06-19-58","version_note":"Gjeldende lover, Lovdata (NLOD 2.0)"},"label":"§10-5","heading":"Fjernleverbare tjenester som er til bruk utenfor merverdiavgiftsområdet","chapter":null,"in_force_from":null,"in_force_until":null,"text":"§ 10-5. Fjernleverbare tjenester som er til bruk utenfor merverdiavgiftsområdet\n\n(1) Næringsdrivende eller offentlig virksomhet som er hjemmehørende i merverdiavgiftsområdet, har rett til refusjon av inngående merverdiavgift på anskaffelser av fjernleverbare tjenester som er til bruk av virksomheten utenfor merverdiavgiftsområdet.\n\n(2) Departementet kan gi forskrift om utfylling og gjennomføring av denne paragrafen, herunder fastsette vilkår for refusjon.Opphevet ved lov 11 des 2009 nr. 129, tilføyd ved lov 22 des 2025 nr. 121 (i kraft 1 juli 2026).","sha256":"8bd4eb573420a5f1a9a3994f354e9eb17cc02684550929c96c23c9888d97332b","hash_input":"sha256 över fältet text i UTF-8","url":"https://legal.exploreworldai.com/lagtext/no/merverdiavgiftsloven/10-5","answers_from_here":{"note":"Ready answers built on this material. Answer from NovaCopilot, with source and provision.","questions":[],"questions_index":"https://legal.exploreworldai.com/fragor/fragat","topics":"https://legal.exploreworldai.com/api/public/v1/topic-node","topic_answer":"https://legal.exploreworldai.com/api/public/v1/topic-answer?jurisdiction=eu&lang=en&q=","compliance_chain":"https://legal.exploreworldai.com/api/public/v1/compliance-chain","answers_sitemap":"https://legal.exploreworldai.com/sitemap-svar.xml","objects":{"note":"Machine objects for the same material: relations, risk, provenance, law graph, compliance.","relations":"https://legal.exploreworldai.com/api/public/v1/relations?id=act:{slug}","risk":"https://legal.exploreworldai.com/api/public/v1/risk","provenance":"https://legal.exploreworldai.com/api/public/v1/provenance","law_graph":"https://legal.exploreworldai.com/api/public/v1/graph/law","compliance":"https://legal.exploreworldai.com/api/public/v1/compliance","objects_sitemap":"https://legal.exploreworldai.com/sitemap-objekt.xml"},"source":"Source: NovaCopilot"},"relations":{"label":"§10-5","obligations":"not_in_register","practice":"not_covered","risk":"not_in_register","authority_decisions":"not_in_register","authority_gap":null,"praxis_line":null,"relations_hash":"3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9","method":"Deterministisk matchning mot lag och paragraf i registret; inga modellgenererade relationer."},"node":{"node_version":1,"id":"provision:no:merverdiavgiftsloven:10-5","type":"provision","label":"§10-5","heading":"Fjernleverbare tjenester som er til bruk utenfor merverdiavgiftsområdet","text_sha256":"8bd4eb573420a5f1a9a3994f354e9eb17cc02684550929c96c23c9888d97332b","url":"https://legal.exploreworldai.com/lagtext/no/merverdiavgiftsloven/10-5","version_note":"Gjeldende lover, Lovdata (NLOD 2.0)","counts":{"obligations":0,"sanctions":0,"cases":0,"authority_decisions":0,"counterparts":2},"edges":[{"type":"counterpart_of","to":"law:se:mervardesskattelagen","label":"Mervärdesskattelagen","basis":"curated_map:mp-v1"},{"type":"counterpart_of","to":"eu:directive-2006-112","label":"Mervärdesskattedirektivet 2006/112/EG","basis":"curated_map:mp-v1"}],"timeline":"not_in_register","cross_jurisdiction":{"level":"law","mapping":"mp-v1","note":"Funktionell motsvarighet på lagnivå, inte paragraf för paragraf.","items":[{"id":"law:se:mervardesskattelagen","label":"Mervärdesskattelagen"},{"id":"eu:directive-2006-112","label":"Mervärdesskattedirektivet 2006/112/EG"}]},"gaps":["obligations","sanctions","cases","authority_decisions"],"requires":"not_in_register","obligations":[],"sanctions":[],"on_breach":"not_in_register","compliance_impact":{"exposure":"unknown","rule":"high = sanktion och praxis eller beslut; medium = sanktion; low = skyldighet utan sanktion; unknown = ingen skyldighet i registret"},"evidence":[{"kind":"official_text","url":"https://lovdata.no/dokument/NL/lov/2009-06-19-58","machine_url":"https://api.lovdata.no/v1/publicData/get/gjeldende-lover.tar.bz2","text_sha256":"8bd4eb573420a5f1a9a3994f354e9eb17cc02684550929c96c23c9888d97332b"}],"confidence":{"score":0.5,"formula":"cs-v1","weights":{"text":0.4,"obligations":0.2,"cases":0.15,"authority_decisions":0.15,"counterparts":0.1},"note":"Mäter hur väl relationerna är belagda i registret, inte rättslig säkerhet."},"knowledge_gaps":[{"field":"obligations","status":"not_in_register","reason":"Ingen skyldighet för paragrafen finns i registret ännu."},{"field":"sanctions","status":"not_in_register","reason":"Ingen sanktion är kopplad till paragrafens skyldigheter i registret."},{"field":"cases","status":"not_covered","reason":"Praxis per paragraf läses ännu inte in för denna jurisdiktion."},{"field":"authority_decisions","status":"not_in_register","reason":"Inga publicerade myndighetsbeslut kopplade till paragrafen."}],"node_hash":"3621329d97f112b3da9919545b19e876841e2a05af4a8fd88441df2f50d0fbd4","method":"Deterministiska kanter ur registret och domstolarnas lagrumsförteckning; motsvarigheter ur kurerad karta mp-v1. Inga modellgenererade relationer.","source":"Source: NovaCopilot","consequence":{"consequence_version":1,"chain":["duty_bearer","action","deadline","evidence_required","exceptions","risk_level","likely_outcomes","historical_outcomes","related_rules"],"duties":"not_in_register","risk_level":{"level":"unknown","rule":"rl-v1: sanktion 2 + myndighetsbeslut 2 + praxis 1 + frist ≤30 dygn 1; ≥4 high, ≥2 medium, ≥1 low"},"likely_outcomes":"not_in_register","historical_outcomes":"not_in_register","related_rules":[{"id":"law:se:mervardesskattelagen","label":"Mervärdesskattelagen"},{"id":"eu:directive-2006-112","label":"Mervärdesskattedirektivet 2006/112/EG"}],"coverage":{"score":0.11,"covered":1,"of":9,"dimensions":{"duty_bearer":false,"action":false,"deadline":false,"evidence":false,"exceptions":false,"risk_level":false,"likely_outcomes":false,"historical_outcomes":false,"related_rules":true},"formula":"cov-v1"},"confidence":{"score":0.3,"formula":"cf-v1: 0.3 + 0.14 per källbelagd dimension (roll, åtgärd, frist, undantag, praxis/beslut)","note":"Mäter belägg i registret, inte rättslig säkerhet."},"change_impact":{"level":"none_registered","repealed":false,"changed_last_365d":false,"new_practice_last_365d":0,"rule":"ci-v1: high = upphävd; medium = ändrad senaste året eller minst tre nya avgöranden; low = minst ett nytt avgörande","watch":"https://legal.exploreworldai.com/api/public/v1/changes?since=2025-10-15"},"gaps":[{"field":"duty_bearer","status":"not_in_register"},{"field":"action","status":"not_in_register"},{"field":"deadline","status":"not_in_register"},{"field":"evidence","status":"not_in_register"},{"field":"exceptions","status":"not_in_register"},{"field":"risk_level","status":"not_in_register"},{"field":"likely_outcomes","status":"not_in_register"},{"field":"historical_outcomes","status":"not_covered"}],"gap_priority":"Norge: skyldigheter och myndighetsvedtak per paragraf är glest belagda.","computed_at":"2026-10-15T08:11:31.247Z","consequence_hash":"b8a536f84b78596bc5a5789221d7af2c078f05f6e9e518f70cf2b114e7886783","method":"Deterministisk härledning ur registret (skyldigheter, åtgärdskit, undantag, sanktioner, praxis, beslut). Inga modellgenererade relationer."}}}