15 kap. 22 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
Om en förvärvare som avses i 21 § övertar rättighet och skyldighet att justera avdrag, ska överlåtaren inte till följd av överlåtelsen justera avdrag för ingående skatt. Överlåtaren ska dock justera avdrag på grund av ändringar som inträffat under dennes innehavstid.
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relations_hash: 3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9 · Source: NovaCopilot
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provision:se:mervardesskattelagen:15-kap-2287a984f6a0c1518dda6970906fde1330fdf79acbf133e5a930abe66237ed0ed4Follow-up questions
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