SFS 2012:851 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: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: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:TimesNewRoman,Bold;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 6 december 2012.</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:332px;white-space:nowrap" class="ft13">1 f�reskrivs att 45 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>45 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">Om tv� eller flera taxeringsenheter tidigare under innehavet har ing�tt i</p> <p style="position:absolute;top:507px;left:172px;white-space:nowrap" class="ft110">samma taxeringsenhet, ska ber�kningen g�ras som om de vid avyttringen<br/>fortfarande var en enda taxeringsenhet, om den skattskyldige beg�r det. I<br/>fr�ga om en taxeringsenhet som delvis har ing�tt i den tidigare taxerings-<br/>enheten, ska f�rsta meningen till�mpas om mer �n 50 procent av enhetens<br/>taxeringsv�rde vid avyttringen avser den del som har ing�tt i den tidigare<br/>taxeringsenheten.</p> <p style="position:absolute;top:631px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2013 och till�mpas f�rsta g�ngen p�</p> <p style="position:absolute;top:649px;left:172px;white-space:nowrap" class="ft10">beskattnings�r som b�rjar den 1 januari 2013.</p> <p style="position:absolute;top:684px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:720px;left:172px;white-space:nowrap" class="ft10">ANDERS BORG</p> <p style="position:absolute;top:737px;left:403px;white-space:nowrap" class="ft110">Pia Gustafsson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1007px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2012/13:13, bet. 2012/13:SkU11, rskr. 2012/13:72.</p> <p style="position:absolute;top:1020px;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 2012:851</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 14 december 2012</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:564px;white-space:nowrap" class="ft20">Karnov Group Sweden 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 2012</p> </div> </div> ;