7 kap. 13 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
Vid import inträffar den beskattningsgrundande händelsen vid den tidpunkt då tullskuld uppkommer i Sverige enligt tullagstiftningen, eller skulle ha uppkommit om varan hade varit belagd med tull.
I de fall som avses i 16 kap. 21 eller 22 § inträffar den beskattningsgrundande händelsen vid den tidpunkt då tullskuld uppkommer, eller skulle ha uppkommit om varan hade varit belagd med tull, i det andra EU-landet.
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:7-kap-13188bc0706ff273cf07cbd280cd7831aab9ac8e4dcb51ca931b2b7acfece6b129Follow-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.