SFS 2009:547 Lag om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:Times;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:17px;font-family:Times;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft111{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i inkomstskattelagen (1999:1229);</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 20 maj 2009.</p> <p style="position:absolute;top:401px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:399px;left:331px;white-space:nowrap" class="ft13">1 f�reskrivs att 18 kap. 4 � inkomstskattelagen</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">(1999:1229)</p> <p style="position:absolute;top:416px;left:244px;white-space:nowrap" class="ft13">2 ska ha f�ljande lydelse.</p> <p style="position:absolute;top:463px;left:172px;white-space:nowrap" class="ft14"><b>18 kap.</b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><b>4 �</b></p> <p style="position:absolute;top:489px;left:205px;white-space:nowrap" class="ft10">F�r inventarier som �r av mindre v�rde eller kan antas ha en ekono-</p> <p style="position:absolute;top:507px;left:172px;white-space:nowrap" class="ft110">misk livsl�ngd p� h�gst tre �r, f�r hela utgiften dras av omedelbart. Detta<br/>g�ller dock inte s�dana r�ttigheter m.m. som avses i 1 � andra stycket.</p> <p style="position:absolute;top:542px;left:187px;white-space:nowrap" class="ft10">Med mindre v�rde avses att anskaffningsv�rdet exklusive merv�rdesskatt</p> <p style="position:absolute;top:560px;left:172px;white-space:nowrap" class="ft110">understiger ett halvt prisbasbelopp. Finns det ett naturligt samband mellan<br/>flera inventarier, ska de anses vara inventarier av mindre v�rde bara om det<br/>sammanlagda anskaffningsv�rdet understiger ett halvt prisbasbelopp. Det-<br/>samma g�ller i det fall f�rv�rv av olika inventarier kan anses ing� som ett led<br/>i en st�rre inventarieanskaffning.</p> <p style="position:absolute;top:667px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 juli 2009 och till�mpas p� beskattnings�r</p> <p style="position:absolute;top:684px;left:172px;white-space:nowrap" class="ft110">som p�b�rjas efter den 31 december 2008. I fr�ga om beskattnings�r som p�-<br/>b�rjats efter den 31 december 2008 och avslutats f�re ikrafttr�dandet ska<br/>dock, om den skattskyldige beg�r det, avdragsr�tten pr�vas enligt �ldre<br/>best�mmelser.</p> <p style="position:absolute;top:773px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:808px;left:172px;white-space:nowrap" class="ft10">ANDERS BORG</p> <p style="position:absolute;top:843px;left:403px;white-space:nowrap" class="ft110">Christina Eng<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2008/09:129, bet. 2008/09:SkU34, rskr. 2008/09:234.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">2 Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2009:547</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 2 juni 2009</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:539px;white-space:nowrap" class="ft20">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2009</p> </div> </div> ;