SFS 2018:2039 Lag om ändring i lagen (2018:1143) om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:28px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft12{font-size:21px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft13{font-size:11px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:17px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:18px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft16{font-size:17px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft17{font-size:9px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:13px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:19px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft110{font-size:19px;font-family:SJYALJ+TimesNewRomanPS;color:#000000;} .ft111{font-size:14px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:14px;font-family:DKLOJN+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:17px;line-height:20px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:18px;line-height:29px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft115{font-size:14px;line-height:18px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1129px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:222px;left:98px;white-space:nowrap" class="ft12"><b>Lag </b></p> <p style="position:absolute;top:245px;left:98px;white-space:nowrap" class="ft12"><b>om �ndring i lagen (2018:1143) om �ndring i </b></p> <p style="position:absolute;top:268px;left:98px;white-space:nowrap" class="ft12"><b>inkomstskattelagen (1999:1229) </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 6 december 2018 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft113">Enligt riksdagens beslut1 f�reskrivs i fr�ga om inkomstskattelagen <br/>(1999:1229)2 </p> <p style="position:absolute;top:389px;left:115px;white-space:nowrap" class="ft14"><i>dels</i> att 8 kap. 3 � lagen i st�llet f�r lydelsen enligt lagen (2018:1143) om </p> <p style="position:absolute;top:409px;left:98px;white-space:nowrap" class="ft10">�ndring i den lagen ska ha f�ljande lydelse, </p> <p style="position:absolute;top:429px;left:115px;white-space:nowrap" class="ft14"><i>dels</i> att det i ikrafttr�dande- och �verg�ngsbest�mmelserna till lagen </p> <p style="position:absolute;top:450px;left:98px;white-space:nowrap" class="ft113">(2018:1143) om �ndring i den lagen ska inf�ras en ny punkt, 3, av f�ljande <br/>lydelse. </p> <p style="position:absolute;top:531px;left:98px;white-space:nowrap" class="ft113"><b>8 kap. <br/>3 �</b> Vinster i lotterier och kombinationsspel samt vid vadh�llning �r skatte-<br/>fria om </p> <p style="position:absolute;top:602px;left:115px;white-space:nowrap" class="ft10"> spelet tillhandah�lls av n�gon som har licens enligt spellagen</p> <p style="position:absolute;top:622px;left:98px;white-space:nowrap" class="ft10">(2018:1138) och spelet kr�ver licens enligt samma lag, </p> <p style="position:absolute;top:643px;left:115px;white-space:nowrap" class="ft10"> spelet tillhandah�lls i Sverige och spelet inte kr�ver licens enligt spel-</p> <p style="position:absolute;top:663px;left:98px;white-space:nowrap" class="ft10">lagen, eller </p> <p style="position:absolute;top:683px;left:115px;white-space:nowrap" class="ft10"> spelet tillhandah�lls i en stat inom Europeiska ekonomiska samarbets-</p> <p style="position:absolute;top:704px;left:98px;white-space:nowrap" class="ft10">omr�det (EES) och spelet inte kr�ver licens i Sverige. </p> <p style="position:absolute;top:724px;left:115px;white-space:nowrap" class="ft10">Vinster vid vinstdragning p� premieobligation �r skattefria om vinst-</p> <p style="position:absolute;top:745px;left:98px;white-space:nowrap" class="ft113">dragningen avser svenska premieobligationer eller om premieobligationen <br/>st�llts ut i en stat inom EES. </p> <p style="position:absolute;top:806px;left:115px;white-space:nowrap" class="ft10">3. Vid till�mpningen av 8 kap. 3 � ska med spel som inte kr�ver licens</p> <p style="position:absolute;top:826px;left:98px;white-space:nowrap" class="ft10">j�mst�llas spel med tillst�nd enligt lotterilagen (1994:1000). </p> <p style="position:absolute;top:867px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:908px;left:98px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON </p> <p style="position:absolute;top:928px;left:385px;white-space:nowrap" class="ft113">Elisabeth Sheikh <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1130px;left:98px;white-space:nowrap" class="ft17">1 Prop. 2018/19:9, bet. 2018/19:SkU5, rskr. 2018/19:60. </p> <p style="position:absolute;top:1142px;left:98px;white-space:nowrap" class="ft17">2 Lagen omtryckt 2008:803. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft19"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft110"><b> 2018:2039 </b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft115">Publicerad <br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft112"> 13 december 2018 </p> </div> </div> ;