SFS 2014:87 Förordning om ändring i mervärdesskatteförordningen (1994:223)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:CKFNAH+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:CKFNBH+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:CKFNBH+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:CKFNAH+TimesNewRomanPS;color:#000000;} .ft14{font-size:14px;font-family:CKFNBH+TimesNewRomanPS;color:#000000;} .ft15{font-size:7px;font-family:CKFNAH+TimesNewRomanPS;color:#000000;} .ft16{font-size:12px;font-family:CKFNAH+TimesNewRomanPS;color:#000000;} .ft17{font-size:19px;line-height:19px;font-family:CKFNBH+TimesNewRomanPS;color:#000000;} .ft18{font-size:14px;line-height:17px;font-family:CKFNAH+TimesNewRomanPS;color:#000000;} .ft19{font-size:12px;line-height:15px;font-family:CKFNAH+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:CKFNAH+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:646px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:192px;left:77px;white-space:nowrap" class="ft17"><b>F�rordning<br/>om �ndring i merv�rdesskattef�rordningen <br/>(1994:223);</b></p> <p style="position:absolute;top:268px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 20 februari 2014.</p> <p style="position:absolute;top:303px;left:91px;white-space:nowrap" class="ft10">Regeringen f�reskriver</p> <p style="position:absolute;top:301px;left:221px;white-space:nowrap" class="ft13">1 att 18 a � merv�rdesskattef�rordningen (1994:223)2</p> <p style="position:absolute;top:320px;left:77px;white-space:nowrap" class="ft10">ska ha f�ljande lydelse.</p> <p style="position:absolute;top:355px;left:77px;white-space:nowrap" class="ft14"><b>18 a �</b></p> <p style="position:absolute;top:353px;left:112px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:355px;left:131px;white-space:nowrap" class="ft10">I fr�ga om beskattning enligt 9 c kap. 4 � merv�rdesskattelagen</p> <p style="position:absolute;top:372px;left:77px;white-space:nowrap" class="ft18">(1994:200) �r Skatteverket beskattningsmyndighet om inte annat f�ljer av<br/>andra stycket.</p> <p style="position:absolute;top:407px;left:91px;white-space:nowrap" class="ft10">I fr�ga om varor i tillf�lligt lager, tullager, frizon eller frilager �r Tullver-</p> <p style="position:absolute;top:424px;left:77px;white-space:nowrap" class="ft18">ket beskattningsmyndighet i de fall varorna inte oms�tts enligt 9 c kap. 1 �<br/>f�rsta stycket 3 merv�rdesskattelagen och det f�ljer av 5 kap. 11 och 11 a ��<br/>tullagen (2000:1281) att merv�rdesskatt ska tas ut i enlighet med tullagen.</p> <p style="position:absolute;top:495px;left:91px;white-space:nowrap" class="ft18">1. Denna f�rordning tr�der i kraft den 1 januari 2015.<br/>2. �ldre best�mmelser g�ller fortfarande f�r merv�rdesskatt vid import f�r</p> <p style="position:absolute;top:530px;left:77px;white-space:nowrap" class="ft10">vilken skattskyldighet intr�tt f�re ikrafttr�dandet. </p> <p style="position:absolute;top:565px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:600px;left:77px;white-space:nowrap" class="ft10">PETER NORMAN</p> <p style="position:absolute;top:617px;left:307px;white-space:nowrap" class="ft18">Jan Larsson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:898px;left:77px;white-space:nowrap" class="ft15">1 Jfr prop. 2013/14:16, bet. 2013/14:SkU13, rskr. 2013/14:93.</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft15">2 F�rordningen omtryckt 1997:751.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft15">3 Senaste lydelse 2003:966.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2014:87</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft19">Utkom fr�n trycket<br/>den 4 mars 2014</p> </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:946px;left:529px;white-space:nowrap" class="ft20">Norstedts Juridik AB/Fritzes</p> <p style="position:absolute;top:956px;left:534px;white-space:nowrap" class="ft20">Elanders Sverige AB, 2014</p> </div> </div> ;