6 kap. 18 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
En leverans av en vara ombord på fartyg, luftfartyg eller tåg under den del av en persontransport som genomförs inom EU är gjord inom landet om avgångsorten finns i Sverige.
För en resa tur och retur gäller att återresan ska anses som en fristående transport.
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Obligation and sanction
Not in the register yet, we do not guess.
Authority decisions
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relations_hash: 3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9 · Source: NovaCopilot
Proof
provision:se:mervardesskattelagen:6-kap-18aed01ea565d4ab35730d176a27b5b16303fc1c8e5a3ecf220d9e97594d31e9e7Follow-up questions
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