5 kap. 17 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
Om varan inte har levererats till en sådan beskattningsbar person som avses i 16 § inom 12 månader från det att varan ankom till det EU-land som den sändes eller transporterades till, ska en överföring av varan anses ha skett enligt 12 §. Tidpunkten för överföringen ska vara dagen efter 12-månadersperiodens utgång.
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relations_hash: 3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9 · Source: NovaCopilot
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