SFS 2007:1383 Lag om ändring i lagen (1991:1482) om lotteriskatt

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:7px;font-family:Times;color:#000000;} .ft19{font-size:13px;font-family:Times;color:#000000;} .ft110{font-size:12px;font-family:Times;color:#000000;} .ft111{font-size:17px;font-family:Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:11px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:667px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:98px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:8px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:208px;left:98px;white-space:nowrap" class="ft112"><b>Lag<br/>om �ndring i lagen (1991:1482) om lotteriskatt;</b></p> <p style="position:absolute;top:11px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:264px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 18 december 2007.</p> <p style="position:absolute;top:300px;left:112px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:298px;left:251px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:11px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:300px;left:255px;white-space:nowrap" class="ft11"> f�reskrivs att 1 b � lagen (1991:1482) om lotteri-</p> <p style="position:absolute;top:317px;left:98px;white-space:nowrap" class="ft11">skatt ska ha f�ljande lydelse.</p> <p style="position:absolute;top:11px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:353px;left:98px;white-space:nowrap" class="ft17"><b>1 b �</b></p> <p style="position:absolute;top:15px;left:50px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:351px;left:128px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:11px;left:53px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:353px;left:132px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:11px;left:56px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:353px;left:146px;white-space:nowrap" class="ft11">Lotteriskatt tas ut med 35 procent av den beh�llning som �terst�r se-</p> <p style="position:absolute;top:370px;left:98px;white-space:nowrap" class="ft113">dan de sammanlagda vinster som betalats ut till vinnarna i lotteriet r�knats<br/>av fr�n de sammanlagda insatserna.</p> <p style="position:absolute;top:406px;left:112px;white-space:nowrap" class="ft11">Vid best�mmande av beh�llningen av s�dant utl�ndskt lotteri som avses i</p> <p style="position:absolute;top:423px;left:98px;white-space:nowrap" class="ft113">1 � andra stycket ska endast insatser och vinster som h�nf�r sig till det<br/>svenska speldeltagandet beaktas. Motsvarande g�ller f�r svenskt lotteri som<br/>avser vadh�llning i samband med h�stt�vlingar d�r deltagande sker via en<br/>utl�ndsk trav- eller galopporganisation.</p> <p style="position:absolute;top:494px;left:112px;white-space:nowrap" class="ft11">Med utbetalade vinster avses de vinster som betalats ut inom 90 dagar</p> <p style="position:absolute;top:512px;left:98px;white-space:nowrap" class="ft11">fr�n skattskyldighetens intr�de.</p> <p style="position:absolute;top:11px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:548px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2008. �ldre best�mmelser g�ller</p> <p style="position:absolute;top:566px;left:98px;white-space:nowrap" class="ft11">fortfarande f�r f�rh�llanden som h�nf�r sig till tiden f�re ikrafttr�dandet.</p> <p style="position:absolute;top:601px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:636px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:654px;left:328px;white-space:nowrap" class="ft113">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:65px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:12px;left:66px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft110">Prop. 2007/08:11, bet. 2007/08:SkU17, rskr. 2007/08:89.</p> <p style="position:absolute;top:16px;left:71px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft18">2</p> <p style="position:absolute;top:12px;left:72px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft110">Senaste lydelse 2003:350.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft111"><b>SFS 2007:1383</b></p> <p style="position:absolute;top:222px;left:559px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 28 december 2007</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:15px;left:83px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:963px;left:512px;white-space:nowrap" class="ft21">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:973px;left:561px;white-space:nowrap" class="ft21">Elanders, V�llingby 2007</p> </div> </div> ;