7 kap. 33 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
Den som redovisar utgående skatt enligt 16 § ska dra av den ingående skatten först för den redovisningsperiod då beskattningsåret går ut eller då betalning dessförinnan har gjorts.
Proof
provision:se:mervardesskattelagen:7-kap-334dfcb5e4e819d18e23e5e25856876ddb1879e7a2f5fbeb25ecdbe2d72ae55e26Follow-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.