6 kap. 21 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
Med en beskattningsbar återförsäljare avses i 22-24 §§ en beskattningsbar person vars huvudsakliga verksamhet när det gäller köp av el, gas, värme eller kyla består i att sälja sådana varor vidare och vars egen konsumtion av dessa varor är försumbar.
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:6-kap-21b0a89d3b9e06bbc8b84800b2fcbb8f05c05bd0972a54f15f9f6ec05268a46eecFollow-up questions
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