SFS 2007:471 Lag om ändring i inkomstskattelagen (1999:1229)

<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:16px;font-family:Times;color:#000000;} .ft17{font-size:15px;font-family:Times;color:#000000;} .ft18{font-size:14px;font-family:Times;color:#000000;} .ft19{font-size:7px;font-family:Times;color:#000000;} .ft110{font-size:13px;font-family:Times;color:#000000;} .ft111{font-size:12px;font-family:Times;color:#000000;} .ft112{font-size:17px;font-family:Times;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft115{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:676px;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:106px;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:213px;left:106px;white-space:nowrap" class="ft113"><b>Lag<br/>om �ndring i inkomstskattelagen (1999:1229);</b></p> <p style="position:absolute;top:11px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:106px;white-space:nowrap" class="ft11">utf�rdad den 7 juni 2007.</p> <p style="position:absolute;top:305px;left:121px;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:303px;left:266px;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:305px;left:270px;white-space:nowrap" class="ft11"> f�reskrivs att 61 kap. 5 � inkomstskattelagen</p> <p style="position:absolute;top:322px;left:106px;white-space:nowrap" class="ft11">(1999:1229) skall ha f�ljande lydelse.</p> <p style="position:absolute;top:10px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:367px;left:106px;white-space:nowrap" class="ft16"><b>61 kap.</b></p> <p style="position:absolute;top:11px;left:51px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:106px;white-space:nowrap" class="ft18"><b>5 �</b></p> <p style="position:absolute;top:15px;left:54px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:391px;left:124px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:11px;left:57px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:129px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:11px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:143px;white-space:nowrap" class="ft11">V�rdet av bilf�rm�n exklusive drivmedel skall f�r ett kalender�r be-</p> <p style="position:absolute;top:411px;left:106px;white-space:nowrap" class="ft11">r�knas till summan av</p> <p style="position:absolute;top:428px;left:121px;white-space:nowrap" class="ft114"> 0,317 prisbasbelopp,<br/> ett r�nterelaterat belopp, och <br/> ett prisrelaterat belopp.<br/>Det r�nterelaterade beloppet skall ber�knas till 75 procent av statsl�ne-</p> <p style="position:absolute;top:499px;left:106px;white-space:nowrap" class="ft114">r�ntan vid utg�ngen av november andra �ret f�re taxerings�ret multiplicerat<br/>med bilmodellens nybilspris.</p> <p style="position:absolute;top:534px;left:121px;white-space:nowrap" class="ft11">Det prisrelaterade beloppet skall ber�knas till 9 procent av bilmodellens</p> <p style="position:absolute;top:552px;left:106px;white-space:nowrap" class="ft114">nybilspris, om detta uppg�r till h�gst 7,5 prisbasbelopp. Om bilmodellens<br/>nybilspris �r h�gre, skall det prisrelaterade beloppet ber�knas till summan av<br/>9 procent av 7,5 prisbasbelopp och 20 procent av den del av nybilspriset som<br/>�verstiger 7,5 prisbasbelopp.</p> <p style="position:absolute;top:11px;left:65px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:641px;left:121px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 juli 2007 och till�mpas f�rsta g�ngen vid</p> <p style="position:absolute;top:659px;left:106px;white-space:nowrap" class="ft11">2009 �rs taxering.</p> <p style="position:absolute;top:694px;left:106px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:729px;left:106px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:747px;left:337px;white-space:nowrap" class="ft114">Fredrik L�fstedt<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:69px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:927px;left:106px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:12px;left:71px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:929px;left:114px;white-space:nowrap" class="ft111">Prop. 2006/07:96, bet. 2006/07:SkU22, rskr. 2006/07:198. </p> <p style="position:absolute;top:16px;left:75px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:106px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:12px;left:77px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:114px;white-space:nowrap" class="ft111">Senaste lydelse 2001:908.</p> <p style="position:absolute;top:196px;left:568px;white-space:nowrap" class="ft112"><b>SFS 2007:471</b></p> <p style="position:absolute;top:222px;left:568px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 15 juni 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:87px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:963px;left:520px;white-space:nowrap" class="ft21">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:973px;left:552px;white-space:nowrap" class="ft21">Elanders, V�llingby 2007</p> </div> </div> ;