SFS 2008:1351 Lag om ändring i inkomstskattelagen (1999:1229)

<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:19px;line-height:19px;font-family:Times;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft115{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: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="ft113"><b>Lag<br/>om �ndring i inkomstskattelagen (1999:1229);</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:257px;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:261px;white-space:nowrap" class="ft11"> f�reskrivs att 16 kap. 18 och 19 �� inkomst-</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">skattelagen (1999:1229)</p> <p style="position:absolute;top:15px;left:47px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:320px;left:238px;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:242px;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>16 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>18 � </b></p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:138px;white-space:nowrap" class="ft11">Betald utl�ndsk skatt dras av enligt best�mmelserna i 19 �. Skatt som</p> <p style="position:absolute;top:410px;left:98px;white-space:nowrap" class="ft114">avser inkomster som beskattats i en utl�ndsk stat och som inte ska tas upp<br/>som int�kt i Sverige f�r dock inte dras av. Inte heller skatt som avser<br/>inkomster som ska undantas fr�n beskattning i Sverige p� grund av skatte-<br/>avtal f�r dras av.</p> <p style="position:absolute;top:481px;left:112px;white-space:nowrap" class="ft11">�terbetalas skatt f�r vilken avdrag har gjorts, ska motsvarande del av av-</p> <p style="position:absolute;top:499px;left:98px;white-space:nowrap" class="ft11">draget �terf�ras.</p> <p style="position:absolute;top:10px;left:65px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:534px;left:98px;white-space:nowrap" class="ft18"><b>19 � </b></p> <p style="position:absolute;top:10px;left:68px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:534px;left:138px;white-space:nowrap" class="ft11">Utl�ndsk s�rskild skatt som avser n�ringsverksamheten ska dras av.</p> <p style="position:absolute;top:551px;left:112px;white-space:nowrap" class="ft11">Allm�n skatt till en utl�ndsk stat, utom s�dan som bel�per sig p� l�g-</p> <p style="position:absolute;top:569px;left:98px;white-space:nowrap" class="ft114">beskattade inkomster som beskattas enligt 39 a kap., f�r dras av om den<br/>skattskyldige beg�r det, om skatten har betalats av en obegr�nsat skatt-<br/>skyldig person eller en begr�nsat skattskyldig person med fast driftst�lle i<br/>Sverige p� inkomster som anses ha sitt ursprung i den utl�ndska staten. Med<br/>allm�n skatt till en utl�ndsk stat likst�lls skatt till en utl�ndsk delstat, provins<br/>eller kommun.</p> <p style="position:absolute;top:675px;left:112px;white-space:nowrap" class="ft11">Med skatt p� inkomster likst�lls skatt p� s�dan f�rm�genhet som de</p> <p style="position:absolute;top:693px;left:98px;white-space:nowrap" class="ft114">inkomster som avses i andra stycket kommer fr�n. Detta g�ller dock inte om<br/>skatten huvudsakligen har karakt�ren av eng�ngsskatt.</p> <p style="position:absolute;top:10px;left:72px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:747px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2009 och till�mpas p� beskatt-</p> <p style="position:absolute;top:764px;left:98px;white-space:nowrap" class="ft11">nings�r som b�rjar efter den 31 december 2008.</p> <p style="position:absolute;top:800px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:835px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:853px;left:328px;white-space:nowrap" class="ft114">Per Classon<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:77px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:11px;left:78px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft111">Prop. 2008/09:63, bet. 2008/09:SkU17, rskr. 2008/09:112.</p> <p style="position:absolute;top:16px;left:83px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:11px;left:84px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2008:1351</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 19 december 2008</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:15px;left:95px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:962px;left:512px;white-space:nowrap" class="ft21">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft21">Elanders, V�llingby 2008</p> </div> </div> ;