10 kap. 55 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
Från skatteplikt undantas import av varor, om
1. importen följs av en leverans av varorna till ett annat EU- land, och
2. leveransen är undantagen från skatteplikt enligt 42, 46 eller 84 §.
Proof
provision:se:mervardesskattelagen:10-kap-5587d596e1142bee431e4e8f9f795fde53115c1a65e8271458fd3542a8f18aacc3Follow-up questions
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