{"schema_version":1,"fetched_at":"2026-10-15T08:15:29.289Z","built_at":"2026-09-29","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:se:mervardesskattelagen:21-kap-10","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":"21 kap. 10 §","heading":null,"chapter":"21","in_force_from":null,"in_force_until":null,"text":"Om en beskattningsbar person gör en efterföljande leverans av investeringsguld som är undantagen från skatteplikt enligt 5 §, har denne rätt att göra avdrag för ingående skatt som hänför sig till\n\n1. leverans av investeringsguld till den beskattningsbara personen, om den som levererar investeringsguldet har valt frivillig beskattning av leveransen enligt 7 eller 8 §,\n\n2. leverans till den beskattningsbara personen av annat guld än investeringsguld, som därefter omvandlas till investeringsguld av den beskattningsbara personen eller för dennes räkning,\n\n3. unionsinternt förvärv eller import som görs av den beskattningsbara personen av annat guld än investeringsguld, som därefter omvandlas till investeringsguld av den beskattningsbara personen eller för dennes räkning, och\n\n4. tillhandahållande av tjänster till den beskattningsbara personen som innebär en förändring av form, vikt eller finhalt på guld, inbegripet investeringsguld.","sha256":"1663c7f7164264913279f2db5703333d080738d8e3af8f7dbd7ee94daeb1dec8","hash_input":"sha256 över fältet text i UTF-8","verified":true,"url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/21-kap-10","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":"21 kap. 10 §","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."},"node":{"node_version":1,"id":"provision:se:mervardesskattelagen:21-kap-10","type":"provision","label":"21 kap. 10 §","heading":null,"text_sha256":"1663c7f7164264913279f2db5703333d080738d8e3af8f7dbd7ee94daeb1dec8","url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/21-kap-10","version_note":"Ändrad t.o.m. SFS 2026:1025","counts":{"obligations":0,"sanctions":0,"cases":0,"authority_decisions":0,"counterparts":2},"edges":[{"type":"counterpart_of","to":"law:no:merverdiavgiftsloven","label":"Merverdiavgiftsloven","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:no:merverdiavgiftsloven","label":"Merverdiavgiftsloven"},{"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://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-2023-200/","machine_url":"https://data.riksdagen.se/dokument/sfs-2023-200.text","text_sha256":"1663c7f7164264913279f2db5703333d080738d8e3af8f7dbd7ee94daeb1dec8"}],"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_in_register","reason":"Ingen dom i registret anger paragrafen i sin lagrumsförteckning."},{"field":"authority_decisions","status":"not_in_register","reason":"Inga publicerade myndighetsbeslut kopplade till paragrafen."}],"node_hash":"003b358a21ff532b0b7ac455a14ed64ddc8deaab20a06cb09603d0fb6548c2e7","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:no:merverdiavgiftsloven","label":"Merverdiavgiftsloven"},{"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_in_register"}],"gap_priority":null,"computed_at":"2026-10-15T08:15:29.289Z","consequence_hash":"e2181635d35873d76c9ded07aee8da2c74eff706b753b42135475d4ae9feaf1e","method":"Deterministisk härledning ur registret (skyldigheter, åtgärdskit, undantag, sanktioner, praxis, beslut). Inga modellgenererade relationer."}}}