§6-23 Varer som legges inn på tollager
Lov om merverdiavgift (merverdiavgiftsloven) (LOV-2009-06-19-58)
Statute text (verbatim, original language)
§ 6-23. Varer som legges inn på tollager
Omsetning av varer som etter vareførselsloven § 4-4 legges inn på kjøpers tollager for utførsel, er fritatt for merverdiavgift.Endret ved lov 11 mars 2022 nr. 8 (i kraft 1 jan 2023 iflg. res. 16 sep 2022 nr. 1575).
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provision:no:merverdiavgiftsloven:6-23daa46647f515754ed216e3edf4582e4f4e5540e8d4d2ea5339863f4e4fa1b2bbFollow-up questions
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