{"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:5-kap-17","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. 17 §","heading":null,"chapter":"5","in_force_from":null,"in_force_until":null,"text":"Om varan inte har levererats till en sådan beskattningsbar person som avses i 16 § inom 12 månader från det att varan ankom till det EU-land som den sändes eller transporterades till, ska en överföring av varan anses ha skett enligt 12 §. Tidpunkten för överföringen ska vara dagen efter 12-månadersperiodens utgång.","sha256":"1d175bc7756cbb92f3405758cbecc6ea610c15f776f8909a26feed022351bb7e","hash_input":"sha256 över fältet text i UTF-8","url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/5-kap-17","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","source":"Source: NovaCopilot"}}