{"schema_version":1,"fetched_at":"2026-10-11T02:56:20.578Z","built_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-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":"4 kap. 2 §","heading":null,"chapter":"4","in_force_from":null,"in_force_until":null,"text":"Med beskattningsbar person avses den som självständigt bedriver en ekonomisk verksamhet, oavsett på vilken plats det sker och oberoende av dess syfte eller resultat. Anställda och andra personer anses inte bedriva verksamhet självständigt i den utsträckning de är bundna till en arbetsgivare av ett anställningsavtal eller av ett annat rättsligt förhållande som skapar ett anställningsförhållande i fråga om arbetsvillkor, lön och arbetsgivaransvar.\n\nMed ekonomisk verksamhet avses varje verksamhet som bedrivs av en producent, en handlare eller en tjänsteleverantör, inbegripet gruvdrift och jordbruksverksamhet samt verksamheter inom fria och därmed likställda yrken. Utnyttjande av materiella eller immateriella tillgångar i syfte att fortlöpande vinna intäkter av dem ska särskilt betraktas som ekonomisk verksamhet.","sha256":"a9e02effc0b7895fd8793ef11872238f8240080900484c241e6a28634750fceb","hash_input":"sha256 över fältet text i UTF-8","url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/4-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"},"relations":{"label":"4 kap. 2 §","obligations":"not_in_register","practice":[{"judgment_id":"se:hfd-2026-7","ref":"HFD 2026 ref. 7","decided":"2026-02-25","court":"HFD","page":"https://legal.exploreworldai.com/juridik/praxis/hfd-2026-7","risk":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2026-7"},{"judgment_id":"se:hfd-2024-44","ref":"HFD 2024 ref. 44","decided":"2024-09-09","court":"HFD","page":"https://legal.exploreworldai.com/juridik/praxis/hfd-2024-44","risk":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2024-44"},{"judgment_id":"se:hfd-2024-33","ref":"HFD 2024 ref. 33","decided":"2024-05-27","court":"HFD","page":"https://legal.exploreworldai.com/juridik/praxis/hfd-2024-33","risk":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2024-33"},{"judgment_id":"se:hfd-2024-25","ref":"HFD 2024 ref. 25","decided":"2024-04-22","court":"HFD","page":"https://legal.exploreworldai.com/juridik/praxis/hfd-2024-25","risk":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2024-25"}],"risk":[{"id":"risk:se:hfd-2026-7","url":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2026-7"},{"id":"risk:se:hfd-2024-44","url":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2024-44"},{"id":"risk:se:hfd-2024-33","url":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2024-33"},{"id":"risk:se:hfd-2024-25","url":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2024-25"}],"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":"ea9f0ee05557b963b25f3ecef7f8527a2611d2190ca6879c911e3f4a14236aa1","method":"Deterministisk matchning mot lag och paragraf i registret; inga modellgenererade relationer."},"node":{"node_version":1,"id":"provision:se:mervardesskattelagen:4-kap-2","type":"provision","label":"4 kap. 2 §","heading":null,"text_sha256":"a9e02effc0b7895fd8793ef11872238f8240080900484c241e6a28634750fceb","url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/4-kap-2","version_note":"Ändrad t.o.m. SFS 2026:1025","counts":{"obligations":0,"sanctions":0,"cases":4,"authority_decisions":0,"counterparts":2},"edges":[{"type":"interpreted_by","to":"se:hfd-2026-7","label":"HFD HFD 2026 ref. 7","date":"2026-02-25","url":"https://legal.exploreworldai.com/juridik/praxis/hfd-2026-7","basis":"court_cited_provision"},{"type":"outcome_in","to":"se:hfd-2026-7","url":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se%3Ahfd-2026-7","basis":"court_cited_provision"},{"type":"carries_risk","to":"risk:se:hfd-2026-7","url":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2026-7","basis":"court_cited_provision"},{"type":"interpreted_by","to":"se:hfd-2024-44","label":"HFD HFD 2024 ref. 44","date":"2024-09-09","url":"https://legal.exploreworldai.com/juridik/praxis/hfd-2024-44","basis":"court_cited_provision"},{"type":"outcome_in","to":"se:hfd-2024-44","url":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se%3Ahfd-2024-44","basis":"court_cited_provision"},{"type":"carries_risk","to":"risk:se:hfd-2024-44","url":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2024-44","basis":"court_cited_provision"},{"type":"interpreted_by","to":"se:hfd-2024-33","label":"HFD HFD 2024 ref. 33","date":"2024-05-27","url":"https://legal.exploreworldai.com/juridik/praxis/hfd-2024-33","basis":"court_cited_provision"},{"type":"outcome_in","to":"se:hfd-2024-33","url":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se%3Ahfd-2024-33","basis":"court_cited_provision"},{"type":"carries_risk","to":"risk:se:hfd-2024-33","url":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2024-33","basis":"court_cited_provision"},{"type":"interpreted_by","to":"se:hfd-2024-25","label":"HFD HFD 2024 ref. 25","date":"2024-04-22","url":"https://legal.exploreworldai.com/juridik/praxis/hfd-2024-25","basis":"court_cited_provision"},{"type":"outcome_in","to":"se:hfd-2024-25","url":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se%3Ahfd-2024-25","basis":"court_cited_provision"},{"type":"carries_risk","to":"risk:se:hfd-2024-25","url":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2024-25","basis":"court_cited_provision"},{"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":[{"date":"2024-04-22","event":"judgment","ref":"se:hfd-2024-25"},{"date":"2024-05-27","event":"judgment","ref":"se:hfd-2024-33"},{"date":"2024-09-09","event":"judgment","ref":"se:hfd-2024-44"},{"date":"2026-02-25","event":"judgment","ref":"se:hfd-2026-7"}],"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","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":"a9e02effc0b7895fd8793ef11872238f8240080900484c241e6a28634750fceb"},{"kind":"judgment","id":"se:hfd-2026-7","url":"https://legal.exploreworldai.com/juridik/praxis/hfd-2026-7"},{"kind":"judgment","id":"se:hfd-2024-44","url":"https://legal.exploreworldai.com/juridik/praxis/hfd-2024-44"},{"kind":"judgment","id":"se:hfd-2024-33","url":"https://legal.exploreworldai.com/juridik/praxis/hfd-2024-33"},{"kind":"judgment","id":"se:hfd-2024-25","url":"https://legal.exploreworldai.com/juridik/praxis/hfd-2024-25"}],"confidence":{"score":0.65,"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":"authority_decisions","status":"not_in_register","reason":"Inga publicerade myndighetsbeslut kopplade till paragrafen."}],"node_hash":"55bf9e07bfd2096ce22604832600c9173a8e55b0bf741cab9942644ce2a76cd3","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":"low","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":{"cases":[{"id":"se:hfd-2026-7","ref":"HFD 2026 ref. 7","court":"HFD","decided":"2026-02-25","outcome":"not_classified","outcome_url":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se%3Ahfd-2026-7"},{"id":"se:hfd-2024-44","ref":"HFD 2024 ref. 44","court":"HFD","decided":"2024-09-09","outcome":"not_classified","outcome_url":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se%3Ahfd-2024-44"},{"id":"se:hfd-2024-33","ref":"HFD 2024 ref. 33","court":"HFD","decided":"2024-05-27","outcome":"not_classified","outcome_url":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se%3Ahfd-2024-33"},{"id":"se:hfd-2024-25","ref":"HFD 2024 ref. 25","court":"HFD","decided":"2024-04-22","outcome":"not_classified","outcome_url":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=se%3Ahfd-2024-25"}],"authority_decisions":[],"note":"Utfallet klassas inte automatiskt per paragraf; följ outcome_url till domtexten."},"related_rules":[{"id":"law:no:merverdiavgiftsloven","label":"Merverdiavgiftsloven"},{"id":"eu:directive-2006-112","label":"Mervärdesskattedirektivet 2006/112/EG"}],"coverage":{"score":0.33,"covered":3,"of":9,"dimensions":{"duty_bearer":false,"action":false,"deadline":false,"evidence":false,"exceptions":false,"risk_level":true,"likely_outcomes":false,"historical_outcomes":true,"related_rules":true},"formula":"cov-v1"},"confidence":{"score":0.44,"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":"low","repealed":false,"changed_last_365d":false,"new_practice_last_365d":1,"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=2025-10-11"},"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":"likely_outcomes","status":"not_in_register"}],"gap_priority":null,"computed_at":"2026-10-11T02:56:20.578Z","consequence_hash":"e19196bdd096991f5afb5f5d2418e1d80334aafad5b3148af13b1077bc8a5469","method":"Deterministisk härledning ur registret (skyldigheter, åtgärdskit, undantag, sanktioner, praxis, beslut). Inga modellgenererade relationer."}}}