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12 kap. 20 §

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

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Statute text (verbatim, original language)

Om en fastighet som omfattas av frivillig beskattning enligt 12 § överlåts innan uthyrning eller upplåtelse som avses i 5 eller 6 § har påbörjats, ska överlåtelsen anmälas till Skatteverket av både den tidigare och den nya ägaren.

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Obligation and sanction

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Case law and risk

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Authority decisions

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relations_hash: 3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9 · Source: NovaCopilot

Proof

ID: provision:se:mervardesskattelagen:12-kap-20
sha256: b32e85d76bd0fbf4924ba4106f2b5870a5228fc1ab2e6102e95ba3d627c087af
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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