SFS 2010:774 Lag om ändring i lagen (1984:404) om stämpelskatt vid inskrivningsmyndigheter

<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:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft16{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft110{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="ft18"><b>Lag<br/>om �ndring i lagen (1984:404) om st�mpelskatt vid <br/>inskrivningsmyndigheter;</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 23 juni 2010.</p> <p style="position:absolute;top:420px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:418px;left:340px;white-space:nowrap" class="ft13">1 f�reskrivs att 8 � lagen (1984:404) om</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft10">st�mpelskatt vid inskrivningsmyndigheter ska ha f�ljande lydelse. </p> <p style="position:absolute;top:473px;left:172px;white-space:nowrap" class="ft14"><b>8 �</b></p> <p style="position:absolute;top:471px;left:190px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:473px;left:209px;white-space:nowrap" class="ft10">St�mpelskatten �r femton kronor f�r varje fullt tusental kronor av</p> <p style="position:absolute;top:491px;left:172px;white-space:nowrap" class="ft10">egendomens v�rde.</p> <p style="position:absolute;top:508px;left:187px;white-space:nowrap" class="ft10">F�rv�rvas egendomen av en juridisk person �r dock skatten fyrtiotv�</p> <p style="position:absolute;top:526px;left:172px;white-space:nowrap" class="ft19">kronor och femtio �re f�r varje fullt tusental kronor av egendomens v�rde<br/>utom d� f�rv�rvaren</p> <p style="position:absolute;top:561px;left:187px;white-space:nowrap" class="ft10">1) skulle ha varit befriad fr�n g�voskatt enligt 3 eller 38 � den upph�vda</p> <p style="position:absolute;top:579px;left:172px;white-space:nowrap" class="ft19">lagen (1941:416) om arvsskatt och g�voskatt om egendomen hade erh�llits<br/>som g�va,</p> <p style="position:absolute;top:614px;left:187px;white-space:nowrap" class="ft19">2) �r en bostadsr�ttsf�rening,<br/>3) �r en kreditinr�ttning som enligt lag, reglemente eller bolagsordning �r</p> <p style="position:absolute;top:650px;left:172px;white-space:nowrap" class="ft10">skyldig att �ter avyttra egendomen, </p> <p style="position:absolute;top:667px;left:187px;white-space:nowrap" class="ft19">4) �r d�dsbo.<br/>Skatten �r dock i fall som avses i f�rsta och andra styckena alltid l�gst</p> <p style="position:absolute;top:702px;left:172px;white-space:nowrap" class="ft10">femtio kronor.</p> <p style="position:absolute;top:739px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2011 och till�mpas i fr�ga om</p> <p style="position:absolute;top:756px;left:172px;white-space:nowrap" class="ft10">f�rv�rv som g�rs efter den 31 december 2010.</p> <p style="position:absolute;top:792px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:827px;left:172px;white-space:nowrap" class="ft10">MATS ODELL</p> <p style="position:absolute;top:845px;left:403px;white-space:nowrap" class="ft19">Christina Eng<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft15">1 Prop. 2009/10:206, bet. 2009/10:SkU48, rskr. 2009/10:369.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft15">2 Senaste lydelse 2004:1344.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft17"><b>SFS 2010:774</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 6 juli 2010</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 2010</p> </div> </div> ;