6 kap. 25 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
Leverans av el är gjord inom landet, om
1. förvärvarens faktiska användning och förbrukning av elen sker i Sverige, och
2. leveransen görs till någon annan än en sådan beskattningsbar återförsäljare som avses i 21 §.
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-252777013bd83f555e06ef9fc4c5b2ae4b03f4889f491fb75d49452500c483040cFollow-up questions
Next step
Three ways to put the register to work in your own practice.
Start with your task
Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.