SFS 2023:345 Lag om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#ffffff;-moz-transform: matrix( 0, 1, 1, 0, 0, 0);-webkit-transform: matrix( 0, 1, 1, 0, 0, 0);-o-transform: matrix( 0, 1, 1, 0, 0, 0);-ms-transform: matrix( 0, 1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft12{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#ffffff;-moz-transform: matrix( 0, 1, 1, 0, 0, 0);-webkit-transform: matrix( 0, 1, 1, 0, 0, 0);-o-transform: matrix( 0, 1, 1, 0, 0, 0);-ms-transform: matrix( 0, 1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft13{font-size:28px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft14{font-size:21px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft15{font-size:11px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:18px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft17{font-size:17px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft18{font-size:9px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:13px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft111{font-size:19px;font-family:TERNXW+TimesNewRomanPS;color:#000000;} .ft112{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:15px;font-family:EXBBVA+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:18px;line-height:29px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft116{font-size:13px;line-height:16px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft117{font-size:15px;line-height:17px;font-family:FAAAAJ+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:1128px;left:794px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:1229px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6 7 8 9 0 </b>1 2 3 4 5 6 7 8 9 0</p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft13"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft14"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft14"><b>om �ndring i inkomstskattelagen (1999:1229) </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 1 juni 2023 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft114">Enligt riksdagens beslut1 f�reskrivs att det i inkomstskattelagen <br/>(1999:1229)2 ska inf�ras en ny paragraf, 11 kap. 12 b �, och n�rmast f�re <br/>11 kap. 12 b � en ny rubrik av f�ljande lydelse. </p> <p style="position:absolute;top:426px;left:98px;white-space:nowrap" class="ft115"><b>11 kap. <br/>Laddning p� arbetsplatsen</b> </p> <p style="position:absolute;top:485px;left:98px;white-space:nowrap" class="ft114"><b>12 b �</b> F�rm�n av elektricitet f�r laddning av personbil klass I, l�tt lastbil, <br/>motorcykel, moped eller cykel vid en laddningspunkt eller ett eluttag som <br/>tillhandah�lls av arbetsgivaren i anslutning till arbetsplatsen ska inte tas upp. </p> <p style="position:absolute;top:546px;left:115px;white-space:nowrap" class="ft10">F�rsta stycket g�ller inte om arbetsplatsen �r bel�gen i den skattskyldiges </p> <p style="position:absolute;top:566px;left:98px;white-space:nowrap" class="ft10">bostad. </p> <p style="position:absolute;top:587px;left:115px;white-space:nowrap" class="ft10">Med personbil klass I, l�tt lastbil, motorcykel, moped eller cykel avses </p> <p style="position:absolute;top:607px;left:98px;white-space:nowrap" class="ft10">detsamma som i 2 � lagen (2001:559) om v�gtrafikdefinitioner. </p> <p style="position:absolute;top:649px;left:115px;white-space:nowrap" class="ft114">1. Denna lag tr�der i kraft den 1 juli 2023.<br/>2. Den nya best�mmelsen till�mpas f�rsta g�ngen p� f�rm�n som</p> <p style="position:absolute;top:690px;left:98px;white-space:nowrap" class="ft10">tillhandah�lls efter ikrafttr�dandet. </p> <p style="position:absolute;top:731px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:772px;left:98px;white-space:nowrap" class="ft10">ELISABETH SVANTESSON </p> <p style="position:absolute;top:792px;left:385px;white-space:nowrap" class="ft114">Robert Sand <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1125px;left:98px;white-space:nowrap" class="ft116">1 Prop. 2022/23:84, bet. 2022/23:SkU18, rskr. 2022/23:201. <br/>2 Lagen omtryckt 2008:803. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft110"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft111"><b> 2023:345</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft117">Publicerad<br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft113"> 7 juni 2023</p> </div> </div> ;