7 kap. 5 §
Bokföringslag (1999:1078) (SFS 1999:1078)
Statute text (verbatim, original language)
Bestämmelserna i 2 § om förvaring i Sverige gäller inte pappershandlingar, elektroniska handlingar, utrustning och system som avser verksamhet som företaget bedriver genom ett avdelningskontor som är beläget utomlands och som har självständig förvaltning, om företaget är bokföringsskyldigt i det andra landet. Lag (2024:342).
Relations of this section
Obligation and sanction
Not in the register yet, we do not guess.
Authority decisions
No authority decides on the duty to keep accounts. Bookkeeping offences are tried by general courts after prosecution; the Accounting Standards Board only issues guidance.
relations_hash: 3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9 · Source: NovaCopilot
Proof
provision:se:bokforingslagen:7-kap-5cfdf04ebd26371488d939abe52e0a5b4def7dde57e7d916b0dd48f7e0e18d321Follow-up questions
Next step
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Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
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Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
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Risk scoring per legal area, with the sources behind every score.