§5-10 Fornøyelsesparker mv.
Lov om merverdiavgift (merverdiavgiftsloven) (LOV-2009-06-19-58)
Statute text (verbatim, original language)
Det skal beregnes merverdiavgift med redusert sats ved omsetning, uttak og formidling av tjenester i form av adgang til fornøyelsesparker og opplevelsessentre.Tilføyd ved lov 25 juni 2010 nr. 32 (ikr. 1 juli 2010).
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