{"schema_version":1,"fetched_at":"2026-10-08T19:18:53.000Z","built_at":"2026-09-29","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:se:mervardesskattelagen:5-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":"5 kap. 10 §","heading":null,"chapter":"5","in_force_from":null,"in_force_until":null,"text":"Med uttag av varor avses även att en beskattningsbar person för över en vara från en verksamhetsgren där transaktionerna medför avdragsrätt till en verksamhetsgren där transaktionerna inte alls eller bara delvis medför avdragsrätt.\n\nFörsta stycket gäller även om en vara förs över från en verksamhetsgren där transaktionerna medför avdragsrätt till en verksamhetsgren som omfattas av avdragsbegränsningen i 13 kap. 18 §.","sha256":"4fadeea76848199856d3bf6d03a665d7a5acf019730028b9da3709ed59e5b5db","hash_input":"sha256 över fältet text i UTF-8","verified":true,"url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/5-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":"5 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:5-kap-10","type":"provision","label":"5 kap. 10 §","heading":null,"text_sha256":"4fadeea76848199856d3bf6d03a665d7a5acf019730028b9da3709ed59e5b5db","url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/5-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":"4fadeea76848199856d3bf6d03a665d7a5acf019730028b9da3709ed59e5b5db"}],"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":"39b9d7f223305b9ab07b021acfbee6ec9ae0cb016fce9bb6a454c01afa2e72d6","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=2025-10-08"},"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":"2026-10-08T19:18:53.000Z","consequence_hash":"d12ed801537d5396ee3e19b333e20ddf62a1abb36048ccbfad15c142c0d2afa4","method":"Deterministisk härledning ur registret (skyldigheter, åtgärdskit, undantag, sanktioner, praxis, beslut). Inga modellgenererade relationer."}}}