§6-1 Aviser
Lov om merverdiavgift (merverdiavgiftsloven) (LOV-2009-06-19-58)
Statute text (verbatim, original language)
§ 6-1. Aviser
(1) Omsetning av aviser, herunder elektroniske aviser, som inneholder en overveiende andel tekst og stillbilder, er fritatt for merverdiavgift.
(2) Departementet kan gi forskrift om hva som menes med aviser, herunder om vilkår for fritak.Endret ved lover 23 juni 2020 nr. 107 (ikr. 1 juli 2020), 20 des 2023 nr. 100 (i kraft 1 jan 2024).
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provision:no:merverdiavgiftsloven:6-15985471b58801f2d3f682fa076b853c9c5a38fccf61261105cebf010da60afc5Follow-up questions
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