SFS 2013:135 Lag om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:HLGMHD+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:HLGMHE+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:HLGMHE+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:HLGMHD+TimesNewRomanPS;color:#000000;} .ft14{font-size:15px;font-family:HLGMHE+TimesNewRomanPS;color:#000000;} .ft15{font-size:14px;font-family:HLGMHE+TimesNewRomanPS;color:#000000;} .ft16{font-size:7px;font-family:HLGMHD+TimesNewRomanPS;color:#000000;} .ft17{font-size:12px;font-family:HLGMHD+TimesNewRomanPS;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:HLGMHE+TimesNewRomanPS;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:HLGMHD+TimesNewRomanPS;color:#000000;} .ft110{font-size:12px;line-height:15px;font-family:HLGMHD+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:HLGMHD+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="ft18"><b>Lag<br/>om �ndring i inkomstskattelagen (1999:1229);</b></p> <p style="position:absolute;top:244px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 14 mars 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:235px;white-space:nowrap" class="ft13">1 f�reskrivs att 62 kap. 6 � inkomstskattelagen</p> <p style="position:absolute;top:296px;left:77px;white-space:nowrap" class="ft10">(1999:1229)</p> <p style="position:absolute;top:294px;left:147px;white-space:nowrap" class="ft13">2 ska ha f�ljande lydelse.</p> <p style="position:absolute;top:339px;left:77px;white-space:nowrap" class="ft14"><b>62 kap.</b></p> <p style="position:absolute;top:366px;left:77px;white-space:nowrap" class="ft15"><b>6 �</b></p> <p style="position:absolute;top:364px;left:94px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:365px;left:113px;white-space:nowrap" class="ft10">Allm�nt avdrag ska g�ras f�r obligatoriska utl�ndska socialf�rs�krings-</p> <p style="position:absolute;top:383px;left:77px;white-space:nowrap" class="ft10">avgifter under f�ruts�ttning att</p> <p style="position:absolute;top:400px;left:91px;white-space:nowrap" class="ft10">1. den avgiftsgrundande int�kten ska tas upp som int�kt f�r beskattnings-</p> <p style="position:absolute;top:418px;left:77px;white-space:nowrap" class="ft10">�ret i Sverige, och</p> <p style="position:absolute;top:435px;left:91px;white-space:nowrap" class="ft10">2. den skattskyldige enligt slutligt fastst�lld debitering eller liknande ska</p> <p style="position:absolute;top:452px;left:77px;white-space:nowrap" class="ft10">betala avgifterna</p> <p style="position:absolute;top:470px;left:91px;white-space:nowrap" class="ft10"> i �verensst�mmelse med den konvention som avses i lagen (2013:134)</p> <p style="position:absolute;top:487px;left:77px;white-space:nowrap" class="ft10">om nordisk konvention om social trygghet, eller</p> <p style="position:absolute;top:505px;left:91px;white-space:nowrap" class="ft10"> till f�ljd av att den skattskyldige enligt Europaparlamentets och r�dets</p> <p style="position:absolute;top:522px;left:77px;white-space:nowrap" class="ft19">f�rordning (EG) nr 883/2004 av den 29 april 2004 om samordning av de soci-<br/>ala trygghetssystemen ska omfattas av ett annat lands lagstiftning om social<br/>trygghet.</p> <p style="position:absolute;top:574px;left:91px;white-space:nowrap" class="ft10">Om avgifterna s�tts ned, ska motsvarande belopp tas upp i inkomstslaget</p> <p style="position:absolute;top:592px;left:77px;white-space:nowrap" class="ft10">tj�nst det beskattnings�r d� debiteringen �ndras.</p> <p style="position:absolute;top:628px;left:91px;white-space:nowrap" class="ft19">1. Denna lag tr�der i kraft den dag regeringen best�mmer.<br/>2. �ldre best�mmelser g�ller fortfarande f�r avgifter som betalas i �verens-</p> <p style="position:absolute;top:662px;left:77px;white-space:nowrap" class="ft19">st�mmelse med den konvention som avses i lagen (2004:114) om nordisk<br/>konvention om social trygghet.</p> <p style="position:absolute;top:715px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:749px;left:77px;white-space:nowrap" class="ft10">ANDERS BORG</p> <p style="position:absolute;top:767px;left:307px;white-space:nowrap" class="ft19">Peter Ljungqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:898px;left:77px;white-space:nowrap" class="ft16">1 Prop. 2012/13:31, bet. 2012/13:SfU5, rskr. 2012/13:165.</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft16">2 Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft16">3 Senaste lydelse 2012:832.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2013:135</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 26 mars 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> ;