{"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:4-kap-11","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":"4 kap. 11 §","heading":null,"chapter":"4","in_force_from":null,"in_force_until":null,"text":"En mervärdesskattegrupp anses bildad den dag Skatteverket beslutar att de beskattningsbara personerna ska registreras som en sådan grupp (gruppregistrering), eller den senare dag som Skatteverket bestämmer. Av beslutet ska det framgå vem Skatteverket utsett som huvudman för gruppen.\n\nGrupphuvudman för en mervärdesskattegrupp som\n\n1. avses i 8 § första stycket 1 ska vara den medlem i mervärdesskattegruppen som de övriga i gruppen föreslår, om det inte finns särskilda skäl som talar mot detta, eller\n\n2. avses i 8 § första stycket 2 ska vara en medlem i mervärdesskattegruppen som är kommittentföretag.","sha256":"1369cb4dcefce6f6a158abb5bf578e97ec71fe9820d7fa18ecd272d868389de3","hash_input":"sha256 över fältet text i UTF-8","url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/4-kap-11","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":"4 kap. 11 §","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."}}