SFS 2016:1060 Lag om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:ELOBMN+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:ELOBNO+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:ELOBNO+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:ELOBMN+TimesNewRomanPS;color:#000000;} .ft14{font-size:14px;font-family:ELOBNP+TimesNewRomanPS;color:#000000;} .ft15{font-size:15px;font-family:ELOBNO+TimesNewRomanPS;color:#000000;} .ft16{font-size:14px;font-family:ELOBNO+TimesNewRomanPS;color:#000000;} .ft17{font-size:7px;font-family:ELOBMN+TimesNewRomanPS;color:#000000;} .ft18{font-size:12px;font-family:ELOBMN+TimesNewRomanPS;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:ELOBNO+TimesNewRomanPS;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:ELOBMN+TimesNewRomanPS;color:#000000;} .ft111{font-size:14px;line-height:14px;font-family:ELOBMN+TimesNewRomanPS;color:#000000;} .ft112{font-size:12px;line-height:15px;font-family:ELOBMN+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:ELOBMN+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="ft19"><b>Lag<br/>om �ndring i inkomstskattelagen (1999:1229);</b></p> <p style="position:absolute;top:248px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 24 november 2016.</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:242px;white-space:nowrap" class="ft13">1 f�reskrivs i fr�ga om inkomstskattelagen</p> <p style="position:absolute;top:300px;left:77px;white-space:nowrap" class="ft10">(1999:1229)</p> <p style="position:absolute;top:299px;left:147px;white-space:nowrap" class="ft13">2 </p> <p style="position:absolute;top:318px;left:91px;white-space:nowrap" class="ft110"><i>dels</i> att 2 kap. 1 � ska ha f�ljande lydelse,<br/><i>dels</i> att det ska inf�ras en ny paragraf, 2 kap. 4 c �, och n�rmast f�re 2 kap.</p> <p style="position:absolute;top:353px;left:77px;white-space:nowrap" class="ft10">4 c � en ny rubrik av f�ljande lydelse.</p> <p style="position:absolute;top:396px;left:77px;white-space:nowrap" class="ft15"><b>2 kap.</b></p> <p style="position:absolute;top:422px;left:77px;white-space:nowrap" class="ft16"><b>1 �</b></p> <p style="position:absolute;top:420px;left:94px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:422px;left:113px;white-space:nowrap" class="ft10">I detta kapitel finns definitioner av vissa begrepp samt f�rklaringar till</p> <p style="position:absolute;top:440px;left:77px;white-space:nowrap" class="ft110">hur vissa termer och uttryck anv�nds i denna lag. Det finns definitioner och<br/>f�rklaringar ocks� i andra kapitel. </p> <p style="position:absolute;top:474px;left:91px;white-space:nowrap" class="ft10">Best�mmelser om betydelsen av f�ljande begrepp, termer och uttryck samt</p> <p style="position:absolute;top:492px;left:77px;white-space:nowrap" class="ft110">f�rklaringar till hur vissa termer och uttryck anv�nds finns i nedan angivna<br/>paragrafer:</p> <p style="position:absolute;top:543px;left:77px;white-space:nowrap" class="ft110">i utlandet del�garbeskattade juridiska personer i 5 kap. 2 a �<br/>ideell f�rening i 4 c �<br/>industrienhet i 15 � </p> <p style="position:absolute;top:638px;left:77px;white-space:nowrap" class="ft16"><b>Ideell f�rening</b></p> <p style="position:absolute;top:664px;left:77px;white-space:nowrap" class="ft16"><b>4 c �</b></p> <p style="position:absolute;top:664px;left:118px;white-space:nowrap" class="ft10">Europeiska politiska partier och europeiska politiska stiftelser r�knas</p> <p style="position:absolute;top:681px;left:77px;white-space:nowrap" class="ft10">som ideella f�reningar.</p> <p style="position:absolute;top:717px;left:91px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2017.</p> <p style="position:absolute;top:752px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:787px;left:77px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON</p> <p style="position:absolute;top:804px;left:307px;white-space:nowrap" class="ft111">Niklas Ekstrand<br/>(Finansdepartementet)</p> <p style="position:absolute;top:898px;left:77px;white-space:nowrap" class="ft17">1 Prop. 2016/17:6, bet. 2016/17:KU8, rskr. 2016/17:41.</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft17">2 Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft17">3 Senaste lydelse 2016:887.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2016:1060</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft112">Utkom fr�n trycket<br/>den 2 december 2016</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, 2016</p> </div> </div> ;