SFS 2014:1081 Förordning om ändring i mervärdesskatteförordningen (1994:223)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:PPADKA+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:PPADKB+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:PPADKB+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:PPADKA+TimesNewRomanPS;color:#000000;} .ft14{font-size:14px;font-family:PPADKB+TimesNewRomanPS;color:#000000;} .ft15{font-size:7px;font-family:PPADKA+TimesNewRomanPS;color:#000000;} .ft16{font-size:12px;font-family:PPADKA+TimesNewRomanPS;color:#000000;} .ft17{font-size:19px;line-height:19px;font-family:PPADKB+TimesNewRomanPS;color:#000000;} .ft18{font-size:14px;line-height:17px;font-family:PPADKA+TimesNewRomanPS;color:#000000;} .ft19{font-size:12px;line-height:15px;font-family:PPADKA+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:PPADKA+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:189px;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:265px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 11 september 2014.</p> <p style="position:absolute;top:299px;left:91px;white-space:nowrap" class="ft10">Regeringen f�reskriver att 18 c och 25 �� merv�rdesskattef�rordningen</p> <p style="position:absolute;top:317px;left:77px;white-space:nowrap" class="ft10">(1994:223)</p> <p style="position:absolute;top:315px;left:140px;white-space:nowrap" class="ft13">1 ska ha f�ljande lydelse.</p> <p style="position:absolute;top:352px;left:77px;white-space:nowrap" class="ft14"><b>18 c �</b></p> <p style="position:absolute;top:350px;left:111px;white-space:nowrap" class="ft13">2 Om en tj�nst tillhandah�lls via elektronisk post, ska detta i sig inte</p> <p style="position:absolute;top:369px;left:77px;white-space:nowrap" class="ft18">inneb�ra att tj�nsten �r en s�dan elektronisk tj�nst som avses i 5 kap. 16 �<br/>tredje stycket merv�rdesskattelagen (1994:200). </p> <p style="position:absolute;top:421px;left:77px;white-space:nowrap" class="ft14"><b>25 �</b></p> <p style="position:absolute;top:419px;left:101px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:421px;left:120px;white-space:nowrap" class="ft10">Skatteverket f�r meddela de ytterligare f�reskrifter som beh�vs f�r</p> <p style="position:absolute;top:439px;left:77px;white-space:nowrap" class="ft18">verkst�llighet av best�mmelserna i 19 kap. 4, 25, 31 och 31 a �� merv�rdes-<br/>skattelagen (1994:200). </p> <p style="position:absolute;top:492px;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 f�r vilken</p> <p style="position:absolute;top:527px;left:77px;white-space:nowrap" class="ft10">skattskyldighet intr�tt f�re ikrafttr�dandet. </p> <p style="position:absolute;top:562px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:596px;left:77px;white-space:nowrap" class="ft10">ANDERS BORG</p> <p style="position:absolute;top:614px;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 F�rordningen omtryckt 1997:751.</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft15">2 Senaste lydelse 2009:1347.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft15">3 Senaste lydelse 2009:1347.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2014:1081</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft19">Utkom fr�n trycket<br/>den 23 september 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> ;