SFS 1985:363

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:24px;font-family:MOWEBD+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:16px;font-family:MOWEBD+TimesNewRomanPSMT;color:#000000;} .ft12{font-size:18px;font-family:MOWEBD+TimesNewRomanPSMT;color:#000000;} .ft13{font-size:12px;font-family:JAITBP+Arial;color:#000000;} .ft14{font-size:18px;font-family:Helvetica;color:#000000;} .ft15{font-size:18px;line-height:21px;font-family:MOWEBD+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:18px;line-height:22px;font-family:MOWEBD+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:19px;font-family:XTBXQZ+TimesNewRomanPS;color:#000000;} .ft21{font-size:19px;font-family:MOWEBD+TimesNewRomanPSMT;color:#000000;} .ft22{font-size:18px;font-family:Helvetica;color:#000000;} .ft23{font-size:19px;line-height:22px;font-family:MOWEBD+TimesNewRomanPSMT;color:#000000;} .ft24{font-size:19px;line-height:23px;font-family:MOWEBD+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:724px;left:46px;white-space:nowrap" class="ft10">SFS 1985:363 </p> <p style="position:absolute;top:755px;left:48px;white-space:nowrap" class="ft11">Utkom fr�n trycket </p> <p style="position:absolute;top:775px;left:47px;white-space:nowrap" class="ft11">den ) I jun i 198 5 </p> <p style="position:absolute;top:1130px;left:45px;white-space:nowrap" class="ft12">922 </p> <p style="position:absolute;top:725px;left:216px;white-space:nowrap" class="ft10">Lag </p> <p style="position:absolute;top:749px;left:215px;white-space:nowrap" class="ft10">om �ndring i lagen (1947:576) om statlig inkomstskatt; </p> <p style="position:absolute;top:799px;left:216px;white-space:nowrap" class="ft12">utf�rdad den 30 maj 1985. </p> <p style="position:absolute;top:843px;left:233px;white-space:nowrap" class="ft12">Enligt riksdagens beslut' f�reskrivs att 7 � 11 mom. lagen (194 7:576) om </p> <p style="position:absolute;top:866px;left:215px;white-space:nowrap" class="ft12">statlig inkomstskatt^ skall ha nedan angivna lydelse. </p> <p style="position:absolute;top:911px;left:216px;white-space:nowrap" class="ft15">7 � // mom? H�r i riket bosatt fysisk person, som under vistelse utom�<br/>lands �tnjutit avl�ning eller annan d�rmed j�mf�rlig f�rm�n p� grund av <br/>annan anst�llning d�r �n anst�llning ombord p� svenskt fartyg eller <br/>svenskt, danskt eller norskt luftfartyg, frikallas fr�n skattskyldighet f�r <br/>inkomst som avses i 54 � f�rsta stycket f kommunalskattelagen (1928:370). </p> <p style="position:absolute;top:1021px;left:234px;white-space:nowrap" class="ft12">I utlandet bosatt fysisk person och utl�ndskt bolag frikallas fr�n skatt-</p> <p style="position:absolute;top:1099px;left:216px;white-space:nowrap" class="ft11">I Prop. 1984/85; 175, SkU 59. rskr 351. </p> <p style="position:absolute;top:1114px;left:215px;white-space:nowrap" class="ft11">- .Senaste lydelse av lagens rubrik 1974: 770. </p> <p style="position:absolute;top:1131px;left:215px;white-space:nowrap" class="ft11">' Senaste lydelse 1984: 1061. </p> <p style="position:absolute;top:763px;left:807px;white-space:nowrap" class="ft13"><b>iP' </b></p> <p style="position:absolute;top:1148px;left:816px;white-space:nowrap" class="ft13"><b>11 </b></p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft14">�</p> </div> <div id="page2-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:40px;left:35px;white-space:nowrap" class="ft20"><b>skyldighet f�r inkomst som avses i 54 � f�rsta stycket b kommunalskattela- </b></p> <p style="position:absolute;top:40px;left:650px;white-space:nowrap" class="ft20"><b>spg 1985:363 </b></p> <p style="position:absolute;top:63px;left:34px;white-space:nowrap" class="ft21">gen. </p> <p style="position:absolute;top:106px;left:51px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 juli 1985 och till�mpas f�rsta g�ngen vid </p> <p style="position:absolute;top:128px;left:36px;white-space:nowrap" class="ft24">1986 �rs taxering. �ldre best�mmelser g�ller fortfarande i fr�ga om anst�ll�<br/>ning utomlands som p�b�rjats f�re ikrafttr�dandet. Om den skattskyldige <br/>beg�r det skall dock en ny anst�llning anses ha p�b�rjats vid lagens <br/>ikrafttr�dande. </p> <p style="position:absolute;top:241px;left:36px;white-space:nowrap" class="ft21">P� regeringens v�gnar </p> <p style="position:absolute;top:286px;left:37px;white-space:nowrap" class="ft21">KJELL-OLOF FELDT </p> <p style="position:absolute;top:329px;left:329px;white-space:nowrap" class="ft21">Yngve Hallin </p> <p style="position:absolute;top:352px;left:328px;white-space:nowrap" class="ft21">(Finansdepartementet) </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft22">�</p> </div> </div> ;