5 kap. 42 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
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Statute text (verbatim, original language)
Om den som levererar varor eller tillhandahåller tjänster i utbyte mot en enfunktionsvoucher inte är den beskattningsbara person som i eget namn ställt ut vouchern, ska leverantören eller tillhandahållaren anses ha levererat varorna eller tillhandahållit tjänsterna till denna beskattningsbara person.
Proof
ID:
provision:se:mervardesskattelagen:5-kap-42sha256:
1ff3ce5ec9533b2ed2e53af661a98f779ef6e4434cb3497ae55a9561df587ee8Machine readable: /api/public/v1/provisions?id=provision:se:mervardesskattelagen:5-kap-42
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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