6 kap. 54 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
En tjänst enligt 53 § anses dock vara tillhandahållen utomlands, om
1. den avser en fritidsbåt som faktiskt levereras till kunden i ett annat EU-land än Sverige,
2. uthyraren har sätet för sin ekonomiska verksamhet eller ett fast etableringsställe i det EU-landet, och
3. tjänsten tillhandahålls från sätet eller det fasta etableringsstället.
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Obligation and sanction
Not in the register yet, we do not guess.
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relations_hash: 3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9 · Source: NovaCopilot
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provision:se:mervardesskattelagen:6-kap-548b54ed2c6fdec6558b56965f4f7882b98ff6b5ada4830c5f503818b83ec3515fFollow-up questions
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