SFS 2005:194 Lag om undantag från arvsskatt och gåvoskatt

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:JEAFFB+Times;color:#000000;} .ft11{font-size:27px;font-family:JEAFFC+Times;color:#000000;} .ft12{font-size:19px;font-family:JEAFFC+Times;color:#000000;} .ft13{font-size:8px;font-family:JEAFFB+Times;color:#000000;} .ft14{font-size:7px;font-family:JEAFFB+Times;color:#000000;} .ft15{font-size:12px;font-family:JEAFFB+Times;color:#000000;} .ft16{font-size:17px;font-family:JEAFFC+Times;color:#000000;} .ft17{font-size:19px;line-height:19px;font-family:JEAFFC+Times;color:#000000;} .ft18{font-size:14px;line-height:17px;font-family:JEAFFB+Times;color:#000000;} .ft19{font-size:12px;line-height:16px;font-family:JEAFFB+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:JEAFFB+Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:921px;left:655px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:85px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:188px;left:85px;white-space:nowrap" class="ft17"><b>Lag<br/>om undantag fr�n arvsskatt och g�voskatt;</b></p> <p style="position:absolute;top:245px;left:85px;white-space:nowrap" class="ft10">utf�rdad den 14 april 2005.</p> <p style="position:absolute;top:280px;left:100px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:278px;left:239px;white-space:nowrap" class="ft13">1 f�reskrivs f�ljande.</p> <p style="position:absolute;top:315px;left:100px;white-space:nowrap" class="ft10">Har skattskyldighet intr�tt enligt lagen (1941:416) om arvsskatt och g�vo-</p> <p style="position:absolute;top:333px;left:85px;white-space:nowrap" class="ft18">skatt eller enligt f�rordningen (1963:588) om arvsskatt vid avveckling av<br/>fideikommiss under perioden fr�n och med den 17 december 2004 till och<br/>med den 31 december 2004, skall arvsskatt eller g�voskatt inte tas ut. </p> <p style="position:absolute;top:386px;left:100px;white-space:nowrap" class="ft10">Om skatten har fastst�llts, skall fastst�llelsebeslutet upph�vas och betald</p> <p style="position:absolute;top:403px;left:85px;white-space:nowrap" class="ft10">skatt �terbetalas.</p> <p style="position:absolute;top:440px;left:100px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 maj 2005.</p> <p style="position:absolute;top:475px;left:85px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:510px;left:85px;white-space:nowrap" class="ft10">P�R NUDER</p> <p style="position:absolute;top:528px;left:316px;white-space:nowrap" class="ft18">Hases Per Sj�blom<br/>(Finansdepartementet)</p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft14">1 Prop. 2004/05:97, bet. 2004/05:FiU29, rskr. 2004/05:202.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft16"><b>SFS 2005:194</b></p> <p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft19">Utkom fr�n trycket<br/>den 26 april 2005</p> </div> <div id="page2-div" style="position:relative;width:702px;height:1028px;"> <img width="702" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:941px;left:499px;white-space:nowrap" class="ft20">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:951px;left:505px;white-space:nowrap" class="ft20">Elanders Gotab, Stockholm 2005</p> </div> </div> ;