SFS 2015:884 Lag om ändring i kupongskattelagen (1970:624)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:EHMCCM+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:EHMCCN+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:EHMCCN+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:EHMCCM+TimesNewRomanPS;color:#000000;} .ft14{font-size:14px;font-family:EHMCCN+TimesNewRomanPS;color:#000000;} .ft15{font-size:7px;font-family:EHMCCM+TimesNewRomanPS;color:#000000;} .ft16{font-size:12px;font-family:EHMCCM+TimesNewRomanPS;color:#000000;} .ft17{font-size:19px;line-height:19px;font-family:EHMCCN+TimesNewRomanPS;color:#000000;} .ft18{font-size:14px;line-height:17px;font-family:EHMCCM+TimesNewRomanPS;color:#000000;} .ft19{font-size:12px;line-height:14px;font-family:EHMCCM+TimesNewRomanPS;color:#000000;} .ft110{font-size:12px;line-height:12px;font-family:EHMCCM+TimesNewRomanPS;color:#000000;} .ft111{font-size:12px;line-height:15px;font-family:EHMCCM+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:EHMCCM+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:192px;left:77px;white-space:nowrap" class="ft17"><b>Lag<br/>om �ndring i kupongskattelagen (1970:624);</b></p> <p style="position:absolute;top:248px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 10 december 2015.</p> <p style="position:absolute;top:283px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:281px;left:227px;white-space:nowrap" class="ft13">1 f�reskrivs2 att det i kupongskattelagen (1970:624)</p> <p style="position:absolute;top:300px;left:77px;white-space:nowrap" class="ft10">ska inf�ras en ny paragraf, 4 a �, av f�ljande lydelse.</p> <p style="position:absolute;top:335px;left:77px;white-space:nowrap" class="ft14"><b>4 a �</b></p> <p style="position:absolute;top:335px;left:119px;white-space:nowrap" class="ft10">Som f�ruts�ttning f�r skattefrihet enligt 4 � fj�rdenionde styckena</p> <p style="position:absolute;top:353px;left:77px;white-space:nowrap" class="ft18">g�ller att den utdelningsber�ttigade inte innehar aktier under s�dana f�rh�l-<br/>landen som avses i 4 � tredje stycket.</p> <p style="position:absolute;top:406px;left:91px;white-space:nowrap" class="ft18">1. Denna lag tr�der i kraft den 1 januari 2016.<br/>2. Den nya best�mmelsen till�mpas f�rsta g�ngen p� utdelning om utdel-</p> <p style="position:absolute;top:441px;left:77px;white-space:nowrap" class="ft10">ningstillf�llet intr�ffar efter den 31 december 2015.</p> <p style="position:absolute;top:476px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:510px;left:77px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON</p> <p style="position:absolute;top:528px;left:307px;white-space:nowrap" class="ft18">Johanna Mihaic<br/>(Finansdepartementet)</p> <p style="position:absolute;top:885px;left:77px;white-space:nowrap" class="ft15">1 Prop. 2015/16:14, bet. 2015/16:SkU7, rskr. 2015/16:65.</p> <p style="position:absolute;top:898px;left:77px;white-space:nowrap" class="ft110">2 Jfr r�dets direktiv (EU) 2015/121 av den 27 januari 2015 om �ndring av direktiv<br/>2011/96/EU om ett gemensamt beskattningssystem f�r moderbolag och dotterbolag<br/>hemmah�rande i olika medlemsstater.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2015:884</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 18 december 2015</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:573px;white-space:nowrap" class="ft20">Wolters Kluwer</p> <p style="position:absolute;top:956px;left:534px;white-space:nowrap" class="ft20">Elanders Sverige AB, 2015</p> </div> </div> ;