{"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:8-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":"8 kap. 17 §","heading":null,"chapter":"8","in_force_from":null,"in_force_until":null,"text":"I de fall som avses i 2 och 11 §§ utgörs beskattningsunderlaget av marknadsvärdet respektive marknadsvärdet och punktskatt som förvärvaren påförts i ett annat EU-land, om\n\n1. ersättningen är lägre än marknadsvärdet,\n\n2. mervärdesskatten inte är fullt avdragsgill för förvärvaren,\n\n3. leverantören eller tillhandahållaren och förvärvaren är förbundna med varandra, och\n\n4. den som är skyldig att betala mervärdesskatten inte kan göra sannolikt att ersättningen är marknadsmässigt betingad.","sha256":"1c7a57b4642e53a1882e12125d433f195f8d26e74c13ef43d5549ce44860a317","hash_input":"sha256 över fältet text i UTF-8","verified":true,"url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/8-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","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":"8 kap. 17 §","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"}],"risk":[{"id":"risk:se:hfd-2026-7","url":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2026-7"}],"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":"6ea816780be8f55832adc222096aa6ca67157c0a617abc2c21c10885e2170beb","method":"Deterministisk matchning mot lag och paragraf i registret; inga modellgenererade relationer."}}