{"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:9-kap-9","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":"9 kap. 9 §","heading":null,"chapter":"9","in_force_from":null,"in_force_until":null,"text":"Skatt tas ut med 6 procent av beskattningsunderlaget för leverans, unionsinternt förvärv och import av\n\n1. böcker, broschyrer, häften och liknande alster, även i form av enstaka blad,\n\n2. tidningar och tidskrifter,\n\n3. bilderböcker, ritböcker och målarböcker för barn,\n\n4. musiknoter, och\n\n5. kartor, inbegripet atlaser, väggkartor och topografiska kartor.\n\nFörsta stycket gäller under förutsättning att annat inte följer av 10 kap. 20 och 21 §§ och under förutsättning att varorna inte helt eller huvudsakligen är ägnade åt reklam.","sha256":"77b92133f7e27e1b2ef55a4f8bc23f336b2a322d187eb051c7a2763e9496550a","hash_input":"sha256 över fältet text i UTF-8","verified":true,"url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/9-kap-9","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":"9 kap. 9 §","obligations":"not_in_register","practice":[{"judgment_id":"se:hfd-2024-42","ref":"HFD 2024 ref. 42","decided":"2024-06-19","court":"HFD","page":"https://legal.exploreworldai.com/juridik/praxis/hfd-2024-42","risk":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2024-42"}],"risk":[{"id":"risk:se:hfd-2024-42","url":"https://legal.exploreworldai.com/api/public/v1/risk?id=se%3Ahfd-2024-42"}],"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":"53a1952479e90ef8d754a061ae13b79c1306d72fd8ea8606ead75d38f59c1258","method":"Deterministisk matchning mot lag och paragraf i registret; inga modellgenererade relationer."}}