SFS 2011:298 Lag om ändring i lagen (2009:1345) om ändring i mervärdesskattelagen (1994:200)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft111{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i lagen (2009:1345) om �ndring i <br/>merv�rdesskattelagen (1994:200);</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 17 mars 2011.</p> <p style="position:absolute;top:420px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:418px;left:325px;white-space:nowrap" class="ft13">1 f�reskrivs att 5 kap. 15 a � merv�rdesskattelagen</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft110">(1994:200) i st�llet f�r dess lydelse enligt lagen (2009:1345) om �ndring i<br/>n�mnda lag ska ha f�ljande lydelse.</p> <p style="position:absolute;top:500px;left:172px;white-space:nowrap" class="ft14"><b>5 kap.</b></p> <p style="position:absolute;top:526px;left:172px;white-space:nowrap" class="ft15"><b>15 a �</b></p> <p style="position:absolute;top:526px;left:223px;white-space:nowrap" class="ft10">En tj�nst som avser annan uthyrning av transportmedel �n som</p> <p style="position:absolute;top:544px;left:172px;white-space:nowrap" class="ft110">anges i 15 � och f�rv�rvas av n�gon som inte �r n�ringsidkare �r omsatt<br/>inom landet, om f�rv�rvaren �r etablerad, bosatt eller stadigvarande vistas i<br/>Sverige.</p> <p style="position:absolute;top:597px;left:187px;white-space:nowrap" class="ft110">En uthyrningstj�nst enligt f�rsta stycket �r dock omsatt utomlands, om<br/>1. den avser en fritidsb�t som faktiskt levereras till f�rv�rvaren i ett annat</p> <p style="position:absolute;top:632px;left:172px;white-space:nowrap" class="ft10">EU-land �n Sverige, och </p> <p style="position:absolute;top:650px;left:187px;white-space:nowrap" class="ft10">2. uthyraren har s�tet f�r sin ekonomiska verksamhet eller ett fast etable-</p> <p style="position:absolute;top:667px;left:172px;white-space:nowrap" class="ft110">ringsst�lle i det EU-landet och tj�nsten tillhandah�lls fr�n s�tet eller det fasta<br/>etableringsst�llet.</p> <p style="position:absolute;top:720px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:756px;left:172px;white-space:nowrap" class="ft10">PETER NORMAN</p> <p style="position:absolute;top:773px;left:403px;white-space:nowrap" class="ft110">Eva Posjnov<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2010/11:52, bet. 2010/11:SkU27, rskr. 2010/11:184.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2011:298</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 29 mars 2011</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:539px;white-space:nowrap" class="ft20">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2011</p> </div> </div> ;