SFS 2011:1297 Lag om ändring i lagen (1955:257) om inventering av varulager för inkomsttaxeringen

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft111{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i lagen (1955:257) om inventering av <br/>varulager f�r inkomsttaxeringen;</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 1 december 2011.</p> <p style="position:absolute;top:420px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:418px;left:327px;white-space:nowrap" class="ft13">1 f�reskrivs att rubriken till lagen (1955:257) om</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft10">inventering av varulager f�r inkomsttaxeringen</p> <p style="position:absolute;top:436px;left:446px;white-space:nowrap" class="ft13">2 samt 3 � ska ha f�ljande ly-</p> <p style="position:absolute;top:455px;left:172px;white-space:nowrap" class="ft10">delse.</p> <p style="position:absolute;top:500px;left:172px;white-space:nowrap" class="ft14"><b>Lag om inventering av varulager f�r inkomstbeskattningen</b></p> <p style="position:absolute;top:526px;left:172px;white-space:nowrap" class="ft15"><b>3 �</b></p> <p style="position:absolute;top:524px;left:190px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:526px;left:209px;white-space:nowrap" class="ft10">Har den skattskyldige inte f�ljt f�reskrifterna i denna lag ska de l�m-</p> <p style="position:absolute;top:544px;left:172px;white-space:nowrap" class="ft110">nade uppgifterna om varulagrets v�rde inte godtas vid inkomstbeskatt-<br/>ningen.</p> <p style="position:absolute;top:579px;left:187px;white-space:nowrap" class="ft10">Om den skattskyldige, med h�nsyn till att verksamheten bedrivs under</p> <p style="position:absolute;top:597px;left:172px;white-space:nowrap" class="ft110">speciella f�ruts�ttningar, inte utan avsev�rda sv�righeter kan f�lja f�reskrif-<br/>terna i denna lag, ska den skattskyldiges egen utredning ang�ende v�rdet<br/>godtas om det inte framst�r som sannolikt att v�rdet �r ett annat.</p> <p style="position:absolute;top:668px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2012.</p> <p style="position:absolute;top:704px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:739px;left:172px;white-space:nowrap" class="ft10">PETER NORMAN</p> <p style="position:absolute;top:757px;left:403px;white-space:nowrap" class="ft110">Linda Haggren<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1011px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2010/11:166, bet. 2011/12:SkU4, rskr. 2011/12:29.</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft16">2 Senaste lydelse av lagens rubrik 1979:144.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">3 Senaste lydelse 1990:1432.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2011:1297</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 13 december 2011</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:564px;white-space:nowrap" class="ft20">Karnov Group Sweden AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2011</p> </div> </div> ;