{"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:se:mervardesskattelagen:1-kap-5","jurisdiction":"se","law":{"key":"mervardesskattelagen","title":"Mervärdesskattelag (2023:200)","official_id":"SFS 2023:200","official_url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-2023-200/","version_note":"Ändrad t.o.m. SFS 2026:1025"},"label":"1 kap. 5 §","heading":null,"chapter":"1","in_force_from":null,"in_force_until":null,"text":"Bestämmelser om förfarandet vid uttag av skatt finns i skatteförfarandelagen (2011:1244).\n\nBestämmelser om förfarandet finns även i\n\n1. 14 kap. om återbetalning av skatt,\n\n2. 22 kap. om särskilda ordningar för distansförsäljning av varor och vissa tillhandahållanden av tjänster,\n\n3. 23 kap. om särskild ordning för deklaration och betalning av mervärdesskatt vid import, och\n\n4. tullagen (2016:253).","sha256":"c03b815d7afcf7d5678e2e6a369e4d8076c6b535694ab16b4931d7341d877f06","hash_input":"sha256 över fältet text i UTF-8","url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/1-kap-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":"1 kap. 5 §","obligations":"not_in_register","practice":"not_in_register","risk":"not_in_register","authority_decisions":"not_in_register","authority_gap":null,"praxis_line":"https://legal.exploreworldai.com/api/public/v1/praxis-line?jurisdiction=se&act=mervardesskattelagen","relations_hash":"3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9","method":"Deterministisk matchning mot lag och paragraf i registret; inga modellgenererade relationer."}}