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1 kap. 1 §

Mervärdesskattelag (2023:200) (SFS 2023:200)

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Statute text (verbatim, original language)

I denna lag finns bestämmelser om mervärdesskatt.

Mervärdesskatt är en transaktionsbaserad, indirekt och allmän skatt på konsumtion. Skatten ska betalas till staten i enlighet med denna lag.

Relations of this section

Obligation and sanction

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Case law and risk

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Full case line for the law

Authority decisions

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relations_hash: 3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9 · Source: NovaCopilot

Proof

ID: provision:se:mervardesskattelagen:1-kap-1
sha256: 5bb98a93aeddd3d92302760614b4f2db3a3123d0edfb783fa29761a9d2f3033a
Official text: https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-2023-200/ · Ändrad t.o.m. SFS 2026:1025 · Read 2026-09-29
Source: NovaCopilot

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