10 kap. 97 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Share this page
Statute text (verbatim, original language)
Från skatteplikt undantas leverans av en vara till en beskattningsbar person som anses ha förvärvat och levererat varan i enlighet med 5 kap. 6 §.
Proof
ID:
provision:se:mervardesskattelagen:10-kap-97sha256:
bc8c04264259fa58d9f138c00cb1fb8fe1759edf38ee9384eafd43c098be13cdMachine readable: /api/public/v1/provisions?id=provision:se:mervardesskattelagen:10-kap-97
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
Follow-up questions
Next step
Three ways to put the register to work in your own practice.
Start with your task
Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.