20 kap. 12 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
Om en beskattningsbar återförsäljare själv har importerat konstverk, samlarföremål eller antikviteter, ska som inköpspris anses beskattningsunderlaget vid importen med tillägg av den mervärdesskatt som hänför sig till importen.
Relations of this section
Obligation and sanction
Not in the register yet, we do not guess.
Authority decisions
Not in the register yet, we do not guess.
relations_hash: 3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9 · Source: NovaCopilot
Proof
provision:se:mervardesskattelagen:20-kap-125dbee1cbbb59ca28b3d7d0572b8bd66c7ebe7b1e9c8570024b9563f90e1469f8Follow-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.