8 kap. 25 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
I beskattningsunderlaget ska det även ingå tull och andra statliga skatter eller avgifter, utom skatt enligt denna lag, som
1. tas ut av Tullverket vid import, och
2. inte redan ingår i varans värde.
Proof
provision:se:mervardesskattelagen:8-kap-252ccfc88ec14035ccc358283cacf73804fc0149d464baa6691983f2af70f4e603Follow-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.