SFS 2013:567 Lag om ändring i mervärdesskattelagen (1994:200)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:LJBGEA+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:LJBGFA+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:LJBGFA+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:LJBGEA+TimesNewRomanPS;color:#000000;} .ft14{font-size:15px;font-family:LJBGFA+TimesNewRomanPS;color:#000000;} .ft15{font-size:14px;font-family:LJBGFA+TimesNewRomanPS;color:#000000;} .ft16{font-size:14px;font-family:LJBGFB+TimesNewRomanPS;color:#000000;} .ft17{font-size:7px;font-family:LJBGEA+TimesNewRomanPS;color:#000000;} .ft18{font-size:12px;font-family:LJBGEA+TimesNewRomanPS;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:LJBGFA+TimesNewRomanPS;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:LJBGEA+TimesNewRomanPS;color:#000000;} .ft111{font-size:12px;line-height:15px;font-family:LJBGEA+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:LJBGEA+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:646px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:187px;left:77px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i merv�rdesskattelagen (1994:200);</b></p> <p style="position:absolute;top:244px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 19 juni 2013.</p> <p style="position:absolute;top:278px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:277px;left:233px;white-space:nowrap" class="ft13">1 f�reskrivs att 3 kap. 9 � merv�rdesskattelagen</p> <p style="position:absolute;top:296px;left:77px;white-space:nowrap" class="ft10">(1994:200) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:339px;left:77px;white-space:nowrap" class="ft14"><b>3 kap.</b></p> <p style="position:absolute;top:366px;left:77px;white-space:nowrap" class="ft15"><b>9 �</b></p> <p style="position:absolute;top:364px;left:94px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:365px;left:113px;white-space:nowrap" class="ft10">Fr�n skatteplikt undantas oms�ttning av bank- och finansieringstj�nster</p> <p style="position:absolute;top:383px;left:77px;white-space:nowrap" class="ft110">samt s�dan oms�ttning som utg�r v�rdepappershandel eller d�rmed j�mf�rlig<br/>verksamhet.</p> <p style="position:absolute;top:418px;left:91px;white-space:nowrap" class="ft10">Med <i>bank- och finansieringstj�nster</i> avses inte notariatverksamhet, inkas-</p> <p style="position:absolute;top:435px;left:77px;white-space:nowrap" class="ft110">sotj�nster, administrativa tj�nster avseende factoring eller uthyrning av f�rva-<br/>ringsutrymmen.</p> <p style="position:absolute;top:470px;left:91px;white-space:nowrap" class="ft110">Med <i>v�rdepappershandel</i> f�rst�s<br/>1. oms�ttning och f�rmedling av aktier, andra andelar och fordringar, oav-</p> <p style="position:absolute;top:505px;left:77px;white-space:nowrap" class="ft10">sett om de representeras av v�rdepapper eller inte, och</p> <p style="position:absolute;top:522px;left:91px;white-space:nowrap" class="ft10">2. f�rvaltning av v�rdepappersfonder enligt lagen (2004:46) om v�rde-</p> <p style="position:absolute;top:539px;left:77px;white-space:nowrap" class="ft110">pappersfonder och specialfonder enligt lagen (2013:561) om f�rvaltare av al-<br/>ternativa investeringsfonder.</p> <p style="position:absolute;top:593px;left:91px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 22 juli 2013.</p> <p style="position:absolute;top:628px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:662px;left:77px;white-space:nowrap" class="ft10">ANDERS BORG</p> <p style="position:absolute;top:680px;left:307px;white-space:nowrap" class="ft110">Jan Larsson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft17">1 Prop. 2012/13:155, bet. 2012/13:FiU31, rskr. 2012/13:292.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft17">2 Senaste lydelse 2004:61.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2013:567</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 28 juni 2013</p> </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:946px;left:529px;white-space:nowrap" class="ft20">Norstedts Juridik AB/Fritzes</p> <p style="position:absolute;top:956px;left:534px;white-space:nowrap" class="ft20">Elanders Sverige AB, 2013</p> </div> </div> ;