SFS 2008:226 Lag om ändring i mervärdesskattelagen (1994:200)

<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:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:16px;font-family:Times;color:#000000;} .ft17{font-size:15px;font-family:Times;color:#000000;} .ft18{font-size:14px;font-family:Times;color:#000000;} .ft19{font-size:7px;font-family:Times;color:#000000;} .ft110{font-size:13px;font-family:Times;color:#000000;} .ft111{font-size:12px;font-family:Times;color:#000000;} .ft112{font-size:17px;font-family:Times;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft115{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:14px;font-family:Times;color:#000000;} .ft22{font-size:16px;font-family:Times;color:#000000;} .ft23{font-size:9px;font-family:Times;color:#000000;} .ft24{font-size:8px;font-family:Times;color:#000000;} .ft25{font-size:14px;line-height:17px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:667px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:98px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft113"><b>Lag<br/>om �ndring i merv�rdesskattelagen (1994:200);</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 24 april 2008.</p> <p style="position:absolute;top:304px;left:112px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:303px;left:256px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:304px;left:260px;white-space:nowrap" class="ft11"> f�reskrivs att 3 kap. 8 � merv�rdesskattelagen</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">(1994:200)</p> <p style="position:absolute;top:15px;left:47px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:320px;left:162px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:322px;left:166px;white-space:nowrap" class="ft11"> ska ha f�ljande lydelse.</p> <p style="position:absolute;top:9px;left:53px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:367px;left:98px;white-space:nowrap" class="ft16"><b>3 kap.</b></p> <p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:98px;white-space:nowrap" class="ft18"><b>8 �</b></p> <p style="position:absolute;top:15px;left:60px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:391px;left:116px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:10px;left:63px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:120px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:10px;left:66px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:135px;white-space:nowrap" class="ft11">Fr�n skatteplikt undantas oms�ttning av tj�nster som utg�r</p> <p style="position:absolute;top:410px;left:112px;white-space:nowrap" class="ft11">1. grundskole-, gymnasieskole- eller h�gskoleutbildning, om utbildningen</p> <p style="position:absolute;top:428px;left:98px;white-space:nowrap" class="ft114">anordnas av det allm�nna eller en av det allm�nna f�r utbildningen erk�nd<br/>utbildningsanordnare, och</p> <p style="position:absolute;top:463px;left:112px;white-space:nowrap" class="ft11">2. utbildning som ber�ttigar studerande till studiest�d enligt studiest�dsla-</p> <p style="position:absolute;top:481px;left:98px;white-space:nowrap" class="ft11">gen (1999:1395) eller till</p> <p style="position:absolute;top:499px;left:112px;white-space:nowrap" class="ft11">a) statsbidrag som administreras av Specialpedagogiska skolmyndigheten</p> <p style="position:absolute;top:516px;left:98px;white-space:nowrap" class="ft11">f�r</p> <p style="position:absolute;top:534px;left:112px;white-space:nowrap" class="ft114"> kortare studier om funktionshinder,<br/> kortare studier p� grundskole- eller gymnasieniv� som �r s�rskilt anpas-</p> <p style="position:absolute;top:569px;left:98px;white-space:nowrap" class="ft11">sade f�r personer med funktionshinder, och</p> <p style="position:absolute;top:587px;left:112px;white-space:nowrap" class="ft114"> studier inom vuxenutbildningen f�r utvecklingsst�rda, eller<br/>b) statsbidrag som administreras av Sametinget f�r kortare studier i alfa-</p> <p style="position:absolute;top:622px;left:98px;white-space:nowrap" class="ft11">betisering i samiska.</p> <p style="position:absolute;top:640px;left:112px;white-space:nowrap" class="ft11">Undantaget fr�n skatteplikt enligt f�rsta stycket omfattar �ven oms�ttning</p> <p style="position:absolute;top:657px;left:98px;white-space:nowrap" class="ft11">av varor och tj�nster som oms�tts som ett led i utbildningen.</p> <p style="position:absolute;top:675px;left:112px;white-space:nowrap" class="ft11">Utbildning som tillhandah�lls av utbildare mot ers�ttning fr�n en upp-</p> <p style="position:absolute;top:693px;left:98px;white-space:nowrap" class="ft114">dragsgivare som sj�lv utser de personer som ska utbildas (uppdragsutbild-<br/>ning) omfattas av undantaget endast om utbildningen ing�r i en av uppdrags-<br/>givaren bedriven egen utbildning enligt f�rsta stycket.</p> <p style="position:absolute;top:10px;left:71px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:764px;left:112px;white-space:nowrap" class="ft114">1. Denna lag tr�der i kraft den 1 juli 2008.<br/>2. �ldre best�mmelser g�ller fortfarande f�r bidrag som har beslutats f�re</p> <p style="position:absolute;top:800px;left:98px;white-space:nowrap" class="ft11">ikrafttr�dandet.</p> <p style="position:absolute;top:16px;left:75px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:914px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:11px;left:77px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft111">Prop. 2007/08:50, bet. 2007/08:UbU13, rskr. 2007/08:161.</p> <p style="position:absolute;top:16px;left:81px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:11px;left:83px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft111">Lagen omtryckt 2000:500.</p> <p style="position:absolute;top:16px;left:86px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">3</p> <p style="position:absolute;top:11px;left:87px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Senaste lydelse 2007:1341.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2008:226</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 7 maj 2008</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:99px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:67px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:9px;left:104px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2008:226</b></p> <p style="position:absolute;top:15px;left:107px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:962px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2008</p> <p style="position:absolute;top:10px;left:110px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:71px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:107px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:124px;left:433px;white-space:nowrap" class="ft25">Eva Posjnov<br/>(Finansdepartementet)</p> </div> </div> ;