{"schema_version":1,"fetched_at":"2026-11-04T03:55:54.601Z","built_at":"2026-10-15","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:se:mervardesskattelagen:7-kap-44","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":"7 kap. 44 §","heading":null,"chapter":"7","in_force_from":null,"in_force_until":null,"text":"En minskning av skatten enligt 43 § ska, om inte annat följer av 45 § eller av andra stycket, göras för den redovisningsperiod då nedsättningen av priset, återtagandet av varan eller kundförlusten enligt god redovisningssed har bokförts eller borde ha bokförts.\n\nOm den som ska minska skatten enligt 43 § redovisar utgående skatt enligt 15 eller 16 §, ska minskningen av skatten göras på det sätt som gäller för dennes redovisning av utgående skatt, om inte annat följer av 45 §.","sha256":"2b0827f4c20c1e2bba3f4de53eb5e701d5b432bfd5ac4615464286d531a60995","hash_input":"sha256 över fältet text i UTF-8","url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/7-kap-44","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":"7 kap. 44 §","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."},"temporal":{"status":"not_in_register","base":"7-kap-44","current":{"num":"7-kap-44","in_force_from":null,"sha256":"2b0827f4c20c1e2bba3f4de53eb5e701d5b432bfd5ac4615464286d531a60995"},"upcoming":[],"note":"Ingen beslutad framtida lydelse i registret för paragrafen.","verification":"Ej verifierad ännu"},"node":{"node_version":1,"id":"provision:se:mervardesskattelagen:7-kap-44","type":"provision","label":"7 kap. 44 §","heading":null,"text_sha256":"2b0827f4c20c1e2bba3f4de53eb5e701d5b432bfd5ac4615464286d531a60995","url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/7-kap-44","version_note":"Ändrad t.o.m. 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