SFS 2009:1232 Lag om ändring i lagen (1984:404) om stämpelskatt vid inskrivningsmyndigheter

<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:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft16{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft110{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="ft18"><b>Lag<br/>om �ndring i lagen (1984:404) om st�mpelskatt vid <br/>inskrivningsmyndigheter;</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 26 november 2009.</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 4 � lagen (1984:404) om st�mpel-</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft10">skatt vid inskrivningsmyndigheter ska ha f�ljande lydelse.</p> <p style="position:absolute;top:473px;left:172px;white-space:nowrap" class="ft14"><b>4 �</b></p> <p style="position:absolute;top:471px;left:190px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:473px;left:209px;white-space:nowrap" class="ft10">F�rv�rv av fast egendom �r skattepliktiga om de sker genom:</p> <p style="position:absolute;top:490px;left:187px;white-space:nowrap" class="ft19">1) k�p eller byte,<br/>2) tillskott till bolag eller f�rening, utdelning eller skifte fr�n bolag eller</p> <p style="position:absolute;top:526px;left:172px;white-space:nowrap" class="ft10">f�rening,</p> <p style="position:absolute;top:543px;left:187px;white-space:nowrap" class="ft10">3) expropriation eller annan inl�sen p� grund av stadgande om r�tt eller</p> <p style="position:absolute;top:561px;left:172px;white-space:nowrap" class="ft10">skyldighet att l�sa fast egendom,</p> <p style="position:absolute;top:578px;left:187px;white-space:nowrap" class="ft10">4) delning enligt 24 kap. 1 � andra stycket 2 aktiebolagslagen (2005:551)</p> <p style="position:absolute;top:596px;left:172px;white-space:nowrap" class="ft10">eller en �tg�rd enligt utl�ndsk lagstiftning som motsvarar s�dan delning.</p> <p style="position:absolute;top:614px;left:187px;white-space:nowrap" class="ft10">F�rv�rv av tomtr�tter �r skattepliktiga om de sker genom uppl�telse, �ver-</p> <p style="position:absolute;top:631px;left:172px;white-space:nowrap" class="ft10">l�telse mot ers�ttning eller annat f�ng som avses i f�rsta stycket. </p> <p style="position:absolute;top:667px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2010 och till�mpas i fr�ga om f�r-</p> <p style="position:absolute;top:685px;left:172px;white-space:nowrap" class="ft10">v�rv som g�rs efter den 31 december 2009.</p> <p style="position:absolute;top:720px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:756px;left:172px;white-space:nowrap" class="ft10">ANDERS BORG</p> <p style="position:absolute;top:773px;left:403px;white-space:nowrap" class="ft19">Fredrik L�fstedt<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft15">1 Prop. 2009/10:9, bet. 2009/10:SkU10, rskr. 2009/10:75.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft15">2 Senaste lydelse 1998:1610.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft17"><b>SFS 2009:1232</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 4 december 2009</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:539px;white-space:nowrap" class="ft20">Thomson Reuters Professional 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 2009</p> </div> </div> ;