§6-5 Andre publikasjoner
Lov om merverdiavgift (merverdiavgiftsloven) (LOV-2009-06-19-58)
Statute text (verbatim, original language)
§ 6-5. Andre publikasjoner
(1) Trykking av menighetsblad, skoleaviser og gatemagasin, er fritatt for merverdiavgift dersom oppdragsgiveren ikke er et avgiftssubjekt. Med gatemagasin menes et magasin som omsettes av vanskeligstilte.
(2) Utgiveres omsetning av gatemagasin til vanskeligstilte er fritatt for merverdiavgift.Endret ved lov 18 des 2015 nr. 118 (ikr. 1 mars 2016 iflg. res. 19 feb 2016 nr. 164, tidligere § 6-4).
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