{"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:6-kap-54","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":"6 kap. 54 §","heading":null,"chapter":"6","in_force_from":null,"in_force_until":null,"text":"En tjänst enligt 53 § anses dock vara tillhandahållen utomlands, om\n\n1. den avser en fritidsbåt som faktiskt levereras till kunden i ett annat EU-land än Sverige,\n\n2. uthyraren har sätet för sin ekonomiska verksamhet eller ett fast etableringsställe i det EU-landet, och\n\n3. tjänsten tillhandahålls från sätet eller det fasta etableringsstället.","sha256":"8b54ed2c6fdec6558b56965f4f7882b98ff6b5ada4830c5f503818b83ec3515f","hash_input":"sha256 över fältet text i UTF-8","verified":true,"url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/6-kap-54","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"}}