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8 kap. 5 §

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

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Statute text (verbatim, original language)

Vid uttag av varor utgörs beskattningsunderlaget av varornas eller liknande varors inköpspris eller, om ett sådant pris saknas, av självkostnadspriset, vid tidpunkten för uttaget.

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Obligation and sanction

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relations_hash: 3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9 · Source: NovaCopilot

Proof

ID: provision:se:mervardesskattelagen:8-kap-5
sha256: a0e326e50cfdc9c26fea76060a9cc4a0e8e130e6bd09b6c916b62d6c5ba14dc1
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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