10 kap. 77 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
Från skatteplikt undantas leverans av varor ombord på fartyg eller luftfartyg, om leveransen görs för konsumtion ombord under en sådan persontransport inom EU som avses i 6 kap. 18 §.
Undantag som likställs med export
Leverans av motorfordon till utländska beskickningar m.fl.
Proof
provision:se:mervardesskattelagen:10-kap-77bc4d938be5d25deadc06aab93e4e88264013ba0d2418164fba224c10ea176643Follow-up questions
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