{"schema_version":1,"fetched_at":"2026-09-29","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:no:merverdiavgiftsloven:3-26","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":"§3-26","heading":"Oppføring av bygg eller anlegg for egen regning","chapter":null,"in_force_from":null,"in_force_until":null,"text":"§ 3-26. Oppføring av bygg eller anlegg for egen regning\n\nDet skal beregnes merverdiavgift når næringsdrivende tar i bruk varer og tjenester i virksomhet med oppføring, oppussing, modernisering mv. av bygg eller anlegg for salg eller utleie, herunder byggeledelse, byggeadministrasjon og annen administrasjon av slike arbeider, og det drives slik virksomhet bare for egen regning.","sha256":"0ca5763e1e9584ad6234cbcf2c1e279ca26689b06df7f45d687a2c12b289951a","hash_input":"sha256 över fältet text i UTF-8","verified":true,"url":"https://legal.exploreworldai.com/lagtext/no/merverdiavgiftsloven/3-26","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":"§3-26","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."}}