SFS 2000:503 Lag om ändring i lagen (1996:761) om inkomstskatteregler m.m. med anledning av ändrade bestämmelser om aktiekapitalets storlek

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:13px;font-family:Times;color:#000000;} .ft14{font-size:12px;font-family:Times;color:#000000;} .ft15{font-size:19px;font-family:Times;color:#000000;} .ft16{font-size:9px;font-family:Times;color:#000000;} .ft17{font-size:8px;font-family:Times;color:#000000;} .ft18{font-size:15px;font-family:Times;color:#000000;} .ft19{font-size:14px;font-family:Times;color:#000000;} .ft110{font-size:7px;font-family:Times;color:#000000;} .ft111{font-size:17px;font-family:Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-9px;left:0px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:922px;left:655px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:-17px;left:5px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:80px;left:85px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:-8px;left:11px;white-space:nowrap" class="ft13"> </p> <p style="position:absolute;top:176px;left:85px;white-space:nowrap" class="ft14">s</p> <p style="position:absolute;top:-12px;left:14px;white-space:nowrap" class="ft15"><b> </b></p> <p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft112"><b>Lag<br/>om �ndring i lagen (1996:761) om <br/>inkomstskatteregler m.m. med anledning av <br/>�ndrade best�mmelser om aktiekapitalets storlek;</b></p> <p style="position:absolute;top:-9px;left:20px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:287px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 8 juni 2000.</p> <p style="position:absolute;top:322px;left:100px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:-5px;left:23px;white-space:nowrap" class="ft16"> </p> <p style="position:absolute;top:320px;left:239px;white-space:nowrap" class="ft17">1</p> <p style="position:absolute;top:-9px;left:26px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:322px;left:244px;white-space:nowrap" class="ft11"> f�reskrivs att 6 � lagen (1996:761) om inkomst-</p> <p style="position:absolute;top:340px;left:85px;white-space:nowrap" class="ft113">skatteregler m.m. med anledning av �ndrade best�mmelser om aktiekapita-<br/>lets storlek skall ha f�ljande lydelse.</p> <p style="position:absolute;top:-9px;left:29px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:393px;left:85px;white-space:nowrap" class="ft19"><b>6 �</b></p> <p style="position:absolute;top:-5px;left:33px;white-space:nowrap" class="ft16"> </p> <p style="position:absolute;top:391px;left:103px;white-space:nowrap" class="ft17">2</p> <p style="position:absolute;top:-9px;left:35px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:393px;left:108px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:-9px;left:39px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:122px;white-space:nowrap" class="ft11">�vertagaren intr�der i aktiebolagets st�lle vad g�ller r�ttigheter och</p> <p style="position:absolute;top:410px;left:85px;white-space:nowrap" class="ft113">skyldigheter enligt merv�rdesskattelagen om �vertagaren blir skattskyldig<br/>dels vid samma tidpunkt som aktiebolagets skattskyldighet upph�r, dels i<br/>samma omfattning som aktiebolaget.</p> <p style="position:absolute;top:-9px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:482px;left:100px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2001. �ldre best�mmelser om �ter-</p> <p style="position:absolute;top:500px;left:85px;white-space:nowrap" class="ft11">f�ringsskyldighet g�ller fortfarande d� �verl�telse skett f�re ikrafttr�dandet.</p> <p style="position:absolute;top:535px;left:85px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:570px;left:85px;white-space:nowrap" class="ft11">BOSSE RINGHOLM</p> <p style="position:absolute;top:588px;left:316px;white-space:nowrap" class="ft113">Johan Svanberg<br/>(Finansdepartementet)</p> <p style="position:absolute;top:-4px;left:47px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:906px;left:85px;white-space:nowrap" class="ft110">1</p> <p style="position:absolute;top:-8px;left:48px;white-space:nowrap" class="ft13"> </p> <p style="position:absolute;top:908px;left:93px;white-space:nowrap" class="ft14">Prop. 1999/2000:82, bet. 1999/2000:SkU21, rskr. 1999/2000:245.</p> <p style="position:absolute;top:-4px;left:53px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft110">2</p> <p style="position:absolute;top:-8px;left:54px;white-space:nowrap" class="ft13"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft14">�ndringen inneb�r bl.a. att f�rsta stycket upph�vs.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft111"><b>SFS 2000:503</b></p> <p style="position:absolute;top:201px;left:547px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 19 juni 2000</p> </div> <div id="page2-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-5px;left:65px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:942px;left:493px;white-space:nowrap" class="ft21">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:952px;left:505px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 2000</p> </div> </div> ;