§ 1-1 Saklig virkeområde
Lov om merverdiavgift (merverdiavgiftsloven) (LOV-2009-06-19-58)
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Statute text (verbatim, original language)
(1) Denne loven gjelder merverdiavgift. Merverdiavgift er en avgift til staten som skal beregnes ved omsetning, uttak og innførsel av varer og tjenester.
(2) Stortinget pålegger merverdiavgiften og fastsetter de satser som skal gjelde, jf. Grunnloven § 75 bokstav a.
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provision:no:merverdiavgiftsloven:1-1sha256:
68e7efa43f17af70a4f8adfb8482a6226257dae9b7f41de89742fe59fbc26d2eMachine readable: /api/public/v1/provisions?id=provision:no:merverdiavgiftsloven:1-1
Official text: https://lovdata.no/dokument/NL/lov/2009-06-19-58 · Gjeldende lover, Lovdata (NLOD 2.0) · Read 2026-09-29
Source: NovaCopilot
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