14 kap. 43 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
En ansökan om återbetalning ska ha kommit in senast sex kalendermånader efter utgången av det kalenderår som den avser.
Tidsfristen i första stycket får inte beräknas med stöd av 2 § lagen (1930:173) om beräkning av lagstadgad tid.
Proof
provision:se:mervardesskattelagen:14-kap-431ba40a09e3082c17c45641a3d8f86dd2b17f02d5859caec83d6f0edcdd72c234Follow-up questions
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