SFS 2008:1344 Lag om ändring i mervärdesskattelagen (1994:200)

<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:10px;font-family:Times;color:#000000;} .ft114{font-size:10px;font-family:Times;color:#000000;} .ft115{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft116{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft117{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:14px;font-family:Times;color:#000000;} .ft22{font-size:16px;font-family:Times;color:#000000;} .ft23{font-size:9px;font-family:Times;color:#000000;} .ft24{font-size:8px;font-family:Times;color:#000000;} .ft25{font-size:14px;line-height:17px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;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:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft115"><b>Lag<br/>om �ndring i merv�rdesskattelagen (1994:200);</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 11 december 2008.</p> <p style="position:absolute;top:304px;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:303px;left:256px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:304px;left:260px;white-space:nowrap" class="ft11"> f�reskrivs att 2 kap. 8 � merv�rdesskattelagen</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">(1994:200)</p> <p style="position:absolute;top:15px;left:47px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:320px;left:162px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:322px;left:166px;white-space:nowrap" class="ft11"> ska ha f�ljande lydelse.</p> <p style="position:absolute;top:9px;left:53px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:367px;left:98px;white-space:nowrap" class="ft16"><b>2 kap.</b></p> <p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:98px;white-space:nowrap" class="ft18"><b>8 �</b></p> <p style="position:absolute;top:15px;left:60px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:391px;left:116px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:10px;left:63px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:120px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:10px;left:66px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:135px;white-space:nowrap" class="ft11">Med uttag av tj�nst f�rst�s vidare att en fastighets�gare utf�r s�dana</p> <p style="position:absolute;top:410px;left:98px;white-space:nowrap" class="ft116">tj�nster som anges i andra stycket p� en egen fastighet som utg�r tillg�ng i<br/>en yrkesm�ssig verksamhet som varken medf�r skattskyldighet eller r�tt till<br/>�terbetalning av ing�ende skatt enligt 10 kap. 9, 11 eller 12 �. Detta g�ller<br/>dock endast om de nedlagda l�nekostnaderna f�r tj�nsterna under beskatt-<br/>nings�ret �verstiger 300 000 kronor, inr�knat skatter och avgifter som grun-<br/>das p� l�nekostnaderna.</p> <p style="position:absolute;top:516px;left:112px;white-space:nowrap" class="ft116">F�rsta stycket g�ller utf�rande av<br/>1. bygg- och anl�ggningsarbeten, inr�knat reparationer och underh�ll,<br/>2. ritning, projektering, konstruktion eller andra j�mf�rliga tj�nster, och<br/>3. lokalst�dning, f�nsterputsning, renh�llning och annan fastighetssk�tsel.<br/>Vad som s�gs i f�rsta stycket g�ller ocks� hyresg�st och bostadsr�tts-</p> <p style="position:absolute;top:604px;left:98px;white-space:nowrap" class="ft116">havare som utf�r s�dana tj�nster som anges i andra stycket 1 och 2 p� en l�-<br/>genhet som han innehar med hyresr�tt eller bostadsr�tt, om l�genheten inne-<br/>has i en yrkesm�ssig verksamhet som varken medf�r skattskyldighet eller<br/>r�tt till �terbetalning av ing�ende skatt enligt 10 kap. 9, 11 eller 12 �.</p> <p style="position:absolute;top:675px;left:112px;white-space:nowrap" class="ft11">Om en fastighet �gs eller en hyresr�tt eller bostadsr�tt innehas av en n�-</p> <p style="position:absolute;top:693px;left:98px;white-space:nowrap" class="ft116">ringsidkare som ing�r i en s�dan merv�rdesskattegrupp som avses i 6 a kap.<br/>1 � ska gruppen anses som fastighets�gare, hyresg�st eller bostadsr�tts-<br/>havare vid till�mpning av denna paragraf.</p> <p style="position:absolute;top:10px;left:71px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:764px;left:112px;white-space:nowrap" class="ft116">1. Denna lag tr�der i kraft den 1 januari 2009.<br/>2. �ldre best�mmelser ska fortfarande g�lla f�r beskattnings�r som p�b�r-</p> <p style="position:absolute;top:800px;left:98px;white-space:nowrap" class="ft11">jats f�re ikrafttr�dandet.</p> <p style="position:absolute;top:16px;left:75px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:914px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:11px;left:77px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft111">Prop. 2008/09:65, bet. 2008/09:SkU19, rskr. 2008/09:114.</p> <p style="position:absolute;top:16px;left:81px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:11px;left:83px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft111">Lagen omtryckt 2000:500.</p> <p style="position:absolute;top:16px;left:86px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">3</p> <p style="position:absolute;top:11px;left:87px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Senaste lydelse 2007:1376.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2008:1344</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft117">Utkom fr�n trycket<br/>den 19 december 2008</p> <p style="position:absolute;top:13px;left:99px;white-space:nowrap" class="ft113"> </p> <p style="position:absolute;top:974px;left:98px;white-space:nowrap" class="ft113">4 </p> <p style="position:absolute;top:13px;left:102px;white-space:nowrap" class="ft114"><i> </i></p> <p style="position:absolute;top:974px;left:108px;white-space:nowrap" class="ft114"><i>SFS 2008:13061355</i></p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:105px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:67px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:9px;left:110px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2008:1344</b></p> <p style="position:absolute;top:15px;left:113px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:962px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2008</p> <p style="position:absolute;top:10px;left:116px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:71px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:107px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:124px;left:433px;white-space:nowrap" class="ft25">Eva Posjnov<br/>(Finansdepartementet)</p> </div> </div> ;