SFS 2013:952 Lag om ändring i lagen (1991:586) om särskild inkomstskatt för utomlands bosatta

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:PGOJEP+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:PGOJFA+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:PGOJFA+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:PGOJEP+TimesNewRomanPS;color:#000000;} .ft14{font-size:14px;font-family:PGOJFA+TimesNewRomanPS;color:#000000;} .ft15{font-size:7px;font-family:PGOJEP+TimesNewRomanPS;color:#000000;} .ft16{font-size:12px;font-family:PGOJEP+TimesNewRomanPS;color:#000000;} .ft17{font-size:19px;line-height:19px;font-family:PGOJFA+TimesNewRomanPS;color:#000000;} .ft18{font-size:14px;line-height:17px;font-family:PGOJEP+TimesNewRomanPS;color:#000000;} .ft19{font-size:12px;line-height:15px;font-family:PGOJEP+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:PGOJEP+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:646px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:187px;left:77px;white-space:nowrap" class="ft17"><b>Lag<br/>om �ndring i lagen (1991:586) om s�rskild <br/>inkomstskatt f�r utomlands bosatta;</b></p> <p style="position:absolute;top:263px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 28 november 2013.</p> <p style="position:absolute;top:298px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:296px;left:227px;white-space:nowrap" class="ft13">1 f�reskrivs att 7 � lagen (1991:586) om s�rskild in-</p> <p style="position:absolute;top:315px;left:77px;white-space:nowrap" class="ft10">komstskatt f�r utomlands bosatta ska ha f�ljande lydelse.</p> <p style="position:absolute;top:350px;left:77px;white-space:nowrap" class="ft14"><b>7 �</b></p> <p style="position:absolute;top:348px;left:94px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:350px;left:113px;white-space:nowrap" class="ft10">S�rskild inkomstskatt tas ut med 20 procent av skattepliktig inkomst.</p> <p style="position:absolute;top:367px;left:77px;white-space:nowrap" class="ft18">S�rskild inkomstskatt tas dock ut med 15 procent av skattepliktig inkomst be-<br/>tr�ffande inkomster som avses i 5 � f�rsta stycket 12.</p> <p style="position:absolute;top:402px;left:91px;white-space:nowrap" class="ft10">�retal som uppkommer vid ber�kning av skatten bortfaller.</p> <p style="position:absolute;top:438px;left:91px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2014 och till�mpas p� inkomster som</p> <p style="position:absolute;top:456px;left:77px;white-space:nowrap" class="ft10">uppb�rs efter utg�ngen av �r 2013.</p> <p style="position:absolute;top:490px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:525px;left:77px;white-space:nowrap" class="ft10">PETER NORMAN</p> <p style="position:absolute;top:543px;left:307px;white-space:nowrap" class="ft18">Peter Ljungqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft15">1 Prop. 2013/14:1, bet. 2013/14:FiU1, rskr. 2013/14:56.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft15">2 Senaste lydelse 2001:358.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2013:952</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft19">Utkom fr�n trycket<br/>den 6 december 2013</p> </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:946px;left:529px;white-space:nowrap" class="ft20">Norstedts Juridik AB/Fritzes</p> <p style="position:absolute;top:956px;left:534px;white-space:nowrap" class="ft20">Elanders Sverige AB, 2013</p> </div> </div> ;