5 kap. 41 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
Om en överlåtelse av en enfunktionsvoucher görs av en beskattningsbar person som agerar i en annan beskattningsbar persons namn, ska den i vars namn överlåtelsen sker anses leverera de varor eller tillhandahålla de tjänster som vouchern avser.
Proof
provision:se:mervardesskattelagen:5-kap-4162ff7d226ef66e3e1fcee73d9126776a25c422da338f49a1578b30fe3478713eFollow-up questions
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