{"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:3-kap-2","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":"3 kap. 2 §","heading":null,"chapter":"3","in_force_from":null,"in_force_until":null,"text":"Föremål för mervärdesskatt enligt denna lag är även unionsinterna förvärv mot ersättning av nya transportmedel, om förvärvet görs inom landet av\n\n1. en beskattningsbar person eller en juridisk person som inte är en beskattningsbar person, vars övriga förvärv inte är föremål för mervärdesskatt i enlighet med 4-6 §§, eller\n\n2. varje annan person som inte är en beskattningsbar person.","sha256":"2f7c0271ab71ebb917d89b11c61d7ca6fe9c32b8d5f2eff034313fe3bf320c78","hash_input":"sha256 över fältet text i UTF-8","verified":true,"url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/3-kap-2","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"}}