2 kap. 5 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
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Statute text (verbatim, original language)
I ärenden om återbetalning av ingående skatt till en sådan beskattningsbar person som avses i 14 kap. 3 § avses med beskattningsår det kalenderår som ansökan om återbetalning gäller.
Proof
ID:
provision:se:mervardesskattelagen:2-kap-5sha256:
dcfe258efef32c299a58d425a7ace7f9ab7a453c0f27c1957f7047a656fe42b7Machine readable: /api/public/v1/provisions?id=provision:se:mervardesskattelagen:2-kap-5
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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