SFS 2007:1411 Lag om ändring i lagen (2007:346) om skattereduktion för utgifter för hushållsarbete

<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:213px;left:98px;white-space:nowrap" class="ft112"><b>Lag<br/>om �ndring i lagen (2007:346) om skattereduktion <br/>f�r utgifter f�r hush�llsarbete;</b></p> <p style="position:absolute;top:11px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:289px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 18 december 2007.</p> <p style="position:absolute;top:324px;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:322px;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:324px;left:256px;white-space:nowrap" class="ft11"> f�reskrivs att 16 och 18 �� lagen (2007:346) om</p> <p style="position:absolute;top:342px;left:98px;white-space:nowrap" class="ft11">skattereduktion f�r utgifter f�r hush�llsarbete 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:377px;left:98px;white-space:nowrap" class="ft17"><b>16 � </b></p> <p style="position:absolute;top:11px;left:50px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:377px;left:138px;white-space:nowrap" class="ft11">I fr�ga om skattereduktion enligt denna lag till�mpas det som g�ller</p> <p style="position:absolute;top:394px;left:98px;white-space:nowrap" class="ft113">om best�mmande och debitering av slutlig skatt enligt skattebetalningslagen<br/>(1997:483).</p> <p style="position:absolute;top:430px;left:112px;white-space:nowrap" class="ft11">Skattereduktionen ska r�knas av mot kommunal och statlig inkomstskatt,</p> <p style="position:absolute;top:447px;left:98px;white-space:nowrap" class="ft11">kommunal fastighetsavgift och statlig fastighetsskatt.</p> <p style="position:absolute;top:465px;left:112px;white-space:nowrap" class="ft11">Best�mmelser om att h�nsyn ska tas till skattereduktion vid beslut om</p> <p style="position:absolute;top:483px;left:98px;white-space:nowrap" class="ft11">slutlig skatt finns i 11 kap. 9 � skattebetalningslagen.</p> <p style="position:absolute;top:11px;left:54px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:518px;left:98px;white-space:nowrap" class="ft17"><b>18 �</b></p> <p style="position:absolute;top:15px;left:57px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:516px;left:123px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:11px;left:60px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:518px;left:127px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:11px;left:63px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:518px;left:142px;white-space:nowrap" class="ft11">Skattereduktionen ska beaktas vid �ndrad ber�kning av prelimin�r</p> <p style="position:absolute;top:536px;left:98px;white-space:nowrap" class="ft11">skatt enligt skattebetalningslagen (1997:483).</p> <p style="position:absolute;top:11px;left:68px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:572px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2008 och till�mpas f�rsta g�ngen vid</p> <p style="position:absolute;top:590px;left:98px;white-space:nowrap" class="ft113">2008 �rs taxering. Den nya best�mmelsen om avr�kning mot kommunal<br/>fastighetsavgift till�mpas dock f�rsta g�ngen vid 2009 �rs taxering.</p> <p style="position:absolute;top:643px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:678px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:696px;left:328px;white-space:nowrap" class="ft113">Fredrik L�fstedt<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:72px;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:74px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft110">Prop. 2007/08:26 och 2007/08:27, bet. 2007/08:SkU15, rskr. 2007/08:92.</p> <p style="position:absolute;top:16px;left:78px;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:80px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft110">�ndringen inneb�r bl.a. att andra stycket upph�vs.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft111"><b>SFS 2007:1411</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:90px;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> ;