SFS 2023:879 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:17px;font-family:NIENDO+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:9px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:13px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft112{font-size:19px;font-family:DLBFTI+TimesNewRomanPS;color:#000000;} .ft113{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:15px;font-family:NIENDO+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft116{font-size:18px;line-height:30px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft117{font-size:13px;line-height:16px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft118{font-size:15px;line-height:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:893px;height:1262px;"> <img width="893" 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 14 december 2023 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft115">Enligt riksdagens beslut1 f�reskrivs att 2 kap. 5 � inkomstskattelagen <br/>(1999:1229)2 ska ha f�ljande lydelse. </p> <p style="position:absolute;top:406px;left:98px;white-space:nowrap" class="ft115"><b>2 kap. <br/>5 �</b> Med svensk koncern avses en s�dan grupp av f�retag eller andra <br/>n�ringsidkare som enligt n�gon svensk lag bildar en koncern. </p> <p style="position:absolute;top:477px;left:115px;white-space:nowrap" class="ft10">Vad som s�gs i f�rsta stycket g�ller dock inte i fr�ga om s�dan koncern </p> <p style="position:absolute;top:498px;left:98px;white-space:nowrap" class="ft10">som avses i 2 kap. 7 � lagen (2023:</p> <p style="position:absolute;top:495px;left:341px;white-space:nowrap" class="ft18">875) om till�ggsskatt. </p> <p style="position:absolute;top:540px;left:115px;white-space:nowrap" class="ft115">1. Denna lag tr�der i kraft den 1 januari 2024.<br/>2. Lagen till�mpas f�rsta g�ngen f�r beskattnings�r som b�rjar n�rmast</p> <p style="position:absolute;top:581px;left:98px;white-space:nowrap" class="ft115">efter den 31 december 2023 eller, i fr�ga om svenska handelsbolag, <br/>r�kenskaps�r som b�rjar n�rmast efter den 31 december 2023. </p> <p style="position:absolute;top:642px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:683px;left:98px;white-space:nowrap" class="ft10">ELISABETH SVANTESSON </p> <p style="position:absolute;top:703px;left:385px;white-space:nowrap" class="ft115">Elisabeth Dahl�n <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1125px;left:98px;white-space:nowrap" class="ft117">1 Prop. 2023/24:32, bet. 2023/24:SkU6, rskr. 2023/24:89. <br/>2 Lagen omtryckt 2008:803. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft111"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft112"><b> 2023:879</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft118">Publicerad<br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft114"> 16 december 2023</p> </div> </div> ;