SFS 1993:1560 Lag om ändring i lagen (1984:1052) om statlig fastighetsskatt

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:13px;font-family:Times;color:#000000;} .ft11{font-size:18px;font-family:Times;color:#000000;} .ft12{font-size:12px;font-family:Times;color:#000000;} .ft13{font-size:8px;font-family:Times;color:#000000;} .ft14{font-size:13px;font-family:Times;color:#000000;} .ft15{font-size:7px;font-family:Times;color:#000000;} .ft16{font-size:18px;line-height:17px;font-family:Times;color:#000000;} .ft17{font-size:12px;line-height:14px;font-family:Times;color:#000000;} .ft18{font-size:13px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:13px;font-family:Times;color:#000000;} .ft22{font-size:13px;line-height:16px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:840px;left:39px;white-space:nowrap" class="ft10">3992 </p> <p style="position:absolute;top:526px;left:39px;white-space:nowrap" class="ft11"><b>SFS 1993:1560 Lag </b></p> <p style="position:absolute;top:544px;left:163px;white-space:nowrap" class="ft16"><b>om �ndring i lagen (1984:1052) om statlig <br/>fastighetsskatt; </b></p> <p style="position:absolute;top:549px;left:39px;white-space:nowrap" class="ft17">Utkom fr�n trycket <br/>den 29 december 1993 </p> <p style="position:absolute;top:597px;left:163px;white-space:nowrap" class="ft10">utf�rdad den 16 december 1993. </p> <p style="position:absolute;top:629px;left:176px;white-space:nowrap" class="ft10">Enligt riksdagens beslut1 f�reskrivs att 2 � lagen (1984:1052) om statlig </p> <p style="position:absolute;top:646px;left:164px;white-space:nowrap" class="ft10">fastighetsskatt skall ha f�ljande lydelse. </p> <p style="position:absolute;top:678px;left:164px;white-space:nowrap" class="ft18"><b>2 �</b>2 Skattskyldig till fastighetsskatt �r �garen till fastigheten eller den <br/>som enligt 1 kap. 5 � fastighetstaxeringslagen (1979:1152) skall anses som <br/>�gare. </p> <p style="position:absolute;top:727px;left:177px;white-space:nowrap" class="ft18">I fr�ga om handelsbolag �vilar skattskyldigheten dock del�garna. <br/>S�vitt g�ller s�dan privatbostad som avses i 1 � andra stycket f�religger </p> <p style="position:absolute;top:760px;left:164px;white-space:nowrap" class="ft10">skattskyldighet endast f�r tid under vilken �garen varit bosatt i Sverige. </p> <p style="position:absolute;top:776px;left:177px;white-space:nowrap" class="ft10">I det fall inkomst av eller f�rm�genhetstillg�ng som best�r av s�dan </p> <p style="position:absolute;top:792px;left:165px;white-space:nowrap" class="ft10">privatbostad som avses i 1 � andra stycket �r undantagen fr�n beskattning </p> <p style="position:absolute;top:833px;left:165px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:830px;left:169px;white-space:nowrap" class="ft12"> Prop. 1993/94:50, bet. 1993/94: SkU l5, rskr. 1993/94:108. </p> <p style="position:absolute;top:846px;left:165px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:844px;left:169px;white-space:nowrap" class="ft12"> Senaste lydelse 1990:1383. </p> </div> <div id="page2-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:38px;left:509px;white-space:nowrap" class="ft20"><b>SFS 1993:1560 </b></p> <p style="position:absolute;top:39px;left:67px;white-space:nowrap" class="ft21">i Sverige p� grund av dubbelbeskattningsavtal, skall statlig fastighetsskatt </p> <p style="position:absolute;top:55px;left:66px;white-space:nowrap" class="ft21">avseende s�dan privatbostad inte tas ut. </p> <p style="position:absolute;top:71px;left:78px;white-space:nowrap" class="ft21">Fastighetsskatt ber�knas f�r beskattnings�r. Omfattar beskattnings�ret </p> <p style="position:absolute;top:87px;left:66px;white-space:nowrap" class="ft22">kortare eller l�ngre tid �n tolv m�nader eller har fastigheten f�rv�rvats <br/>eller avyttrats under beskattnings�ret, skall underlaget f�r fastighetsskat-<br/>ten j�mkas med h�nsyn h�rtill. </p> <p style="position:absolute;top:153px;left:78px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 januari 1994 och till�mpas f�rsta g�ngen </p> <p style="position:absolute;top:169px;left:66px;white-space:nowrap" class="ft21">vid 1995 �rs taxering. </p> <p style="position:absolute;top:202px;left:66px;white-space:nowrap" class="ft21">P� regeringens v�gnar </p> <p style="position:absolute;top:234px;left:66px;white-space:nowrap" class="ft21">BO LUNDGREN </p> <p style="position:absolute;top:267px;left:280px;white-space:nowrap" class="ft22">Carl Gustav Fernlund <br/>(Finansdepartementet) </p> <p style="position:absolute;top:838px;left:578px;white-space:nowrap" class="ft21">3993 </p> </div> </div> ;