SFS 2011:1252 Lag om ändring i lagen (1991:591) om särskild inkomstskatt för utomlands bosatta artister m.fl.

<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,Italic;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:14px;font-family:TimesNewRoman;color:#000000;} .ft112{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 (1991:591) om s�rskild <br/>inkomstskatt f�r utomlands bosatta artister m.fl.;</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 i fr�ga om lagen (1991:591) om s�r-</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft10">skild inkomstskatt f�r utomlands bosatta artister m.fl.</p> <p style="position:absolute;top:436px;left:481px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:455px;left:187px;white-space:nowrap" class="ft110"><i>dels </i>att 3 a, 6, 12 och 1421 �� samt 23 � ska upph�ra att g�lla,<br/><i>dels </i>att rubrikerna n�rmast f�re 3 a, 6, 12, 14, 19, 20, 21 och 23 �� ska ut-</p> <p style="position:absolute;top:491px;left:172px;white-space:nowrap" class="ft10">g�,</p> <p style="position:absolute;top:508px;left:187px;white-space:nowrap" class="ft14"><i>dels </i>att 2 och 10 �� samt rubriken n�rmast f�re 10 � ska ha f�ljande ly-</p> <p style="position:absolute;top:526px;left:172px;white-space:nowrap" class="ft10">delse.</p> <p style="position:absolute;top:561px;left:172px;white-space:nowrap" class="ft15"><b>2 �</b></p> <p style="position:absolute;top:559px;left:190px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:561px;left:209px;white-space:nowrap" class="ft10">Termer och uttryck som anv�nds i inkomstskattelagen (1999:1229)</p> <p style="position:absolute;top:579px;left:172px;white-space:nowrap" class="ft110">har samma betydelse och till�mpningsomr�den i denna lag, om inte annat<br/>anges eller framg�r av sammanhanget.</p> <p style="position:absolute;top:640px;left:172px;white-space:nowrap" class="ft15"><b>F�rfarandet</b></p> <p style="position:absolute;top:666px;left:172px;white-space:nowrap" class="ft15"><b>10 �</b></p> <p style="position:absolute;top:664px;left:197px;white-space:nowrap" class="ft13">4</p> <p style="position:absolute;top:666px;left:216px;white-space:nowrap" class="ft10">Best�mmelser om f�rfarandet vid uttag av skatten finns i skattef�rfa-</p> <p style="position:absolute;top:683px;left:172px;white-space:nowrap" class="ft10">randelagen (2011:1244).</p> <p style="position:absolute;top:701px;left:187px;white-space:nowrap" class="ft10">Beslut enligt 5 a � tredje stycket f�r ompr�vas och �verklagas enligt de</p> <p style="position:absolute;top:719px;left:172px;white-space:nowrap" class="ft110">best�mmelser som g�ller f�r ompr�vning och �verklagande av beslut om<br/>slutlig skatt i 66 och 67 kap. skattef�rfarandelagen.</p> <p style="position:absolute;top:773px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2012 och till�mpas p� inkomster</p> <p style="position:absolute;top:790px;left:172px;white-space:nowrap" class="ft10">som uppb�rs efter utg�ngen av 2011.</p> <p style="position:absolute;top:826px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:861px;left:172px;white-space:nowrap" class="ft10">PETER NORMAN</p> <p style="position:absolute;top:879px;left:403px;white-space:nowrap" class="ft110">Peter Ljungqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:934px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2010/11:165, bet. 2011/12:SkU3, rskr. 2011/12:28.</p> <p style="position:absolute;top:946px;left:172px;white-space:nowrap" class="ft111">2 Senaste lydelse av<br/>3 a � 2000:53</p> <p style="position:absolute;top:961px;left:363px;white-space:nowrap" class="ft17">17 a � 2000:53</p> <p style="position:absolute;top:974px;left:172px;white-space:nowrap" class="ft17">12 � 1997:498</p> <p style="position:absolute;top:974px;left:364px;white-space:nowrap" class="ft17">19 � 1997:498</p> <p style="position:absolute;top:987px;left:172px;white-space:nowrap" class="ft17">14 � 1997:498</p> <p style="position:absolute;top:987px;left:364px;white-space:nowrap" class="ft17">20 � 2009:1061</p> <p style="position:absolute;top:999px;left:172px;white-space:nowrap" class="ft17">16 � 2004:1141</p> <p style="position:absolute;top:999px;left:364px;white-space:nowrap" class="ft17">21 � 2009:807</p> <p style="position:absolute;top:1012px;left:172px;white-space:nowrap" class="ft17">17 � 2000:53</p> <p style="position:absolute;top:1012px;left:364px;white-space:nowrap" class="ft17">23 � 2003:658.</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft16">3 Senaste lydelse 1999:1272.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">4 Senaste lydelse 2003:658.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2011:1252</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft112">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> ;