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8 kap. 12 §

Mervärdesskattelag (2023:200) (SFS 2023:200)

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Statute text (verbatim, original language)

Vid överföring av varor från ett annat EU-land utgörs beskattningsunderlaget av varornas eller liknande varors inköpspris eller, om ett sådant pris saknas, av självkostnadspriset, vid tidpunkten för överföringen av varorna.

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Obligation and sanction

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relations_hash: 3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9 · Source: NovaCopilot

Proof

ID: provision:se:mervardesskattelagen:8-kap-12
sha256: b73b9d65f93b0ad76ae793fd491cb168103e9b31bc66a6dc77226349fb69a40d
Official text: https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-2023-200/ · Ändrad t.o.m. SFS 2026:1025 · Read 2026-09-29
Source: NovaCopilot

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