SFS 2023:359 Lag om ändring i mervärdesskattelagen (2023:200)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#ffffff;-moz-transform: matrix( 0, 1, 1, 0, 0, 0);-webkit-transform: matrix( 0, 1, 1, 0, 0, 0);-o-transform: matrix( 0, 1, 1, 0, 0, 0);-ms-transform: matrix( 0, 1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft12{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#ffffff;-moz-transform: matrix( 0, 1, 1, 0, 0, 0);-webkit-transform: matrix( 0, 1, 1, 0, 0, 0);-o-transform: matrix( 0, 1, 1, 0, 0, 0);-ms-transform: matrix( 0, 1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft13{font-size:28px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft14{font-size:21px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft15{font-size:11px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:18px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft17{font-size:17px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft18{font-size:9px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:13px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft111{font-size:19px;font-family:ALGIND+TimesNewRomanPS;color:#000000;} .ft112{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:15px;font-family:TYUSTR+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:18px;line-height:30px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft116{font-size:15px;line-height:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:1229px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6 7 8 9 0 </b>1 2 3 4 5 6 7 8 9 0</p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft13"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft14"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft14"><b>om �ndring i merv�rdesskattelagen (2023:200) </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 1 juni 2023 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft114">Enligt riksdagens beslut1 f�reskrivs att 10 kap. 16 � merv�rdesskattelagen <br/>(2023:200) ska ha f�ljande lydelse. </p> <p style="position:absolute;top:406px;left:98px;white-space:nowrap" class="ft114"><b>10 kap. <br/>16 �</b> Fr�n skatteplikt undantas �ven tillhandah�llanden av utbildning som <br/>ber�ttigar de studerande till </p> <p style="position:absolute;top:477px;left:115px;white-space:nowrap" class="ft114">1. studiest�d enligt studiest�dslagen (1999:1395),<br/>2. statsbidrag som administreras av Sametinget f�r kortare studier i alfa-</p> <p style="position:absolute;top:518px;left:98px;white-space:nowrap" class="ft10">betisering i samiska, eller </p> <p style="position:absolute;top:538px;left:115px;white-space:nowrap" class="ft10">3. statsbidrag som administreras av Specialpedagogiska skolmyndigheten</p> <p style="position:absolute;top:559px;left:98px;white-space:nowrap" class="ft10">f�r </p> <p style="position:absolute;top:579px;left:115px;white-space:nowrap" class="ft114">a) kortare studier om funktionshinder,<br/>b) kortare studier p� grundskole- eller gymnasieniv� som �r s�rskilt an-</p> <p style="position:absolute;top:620px;left:98px;white-space:nowrap" class="ft10">passade f�r personer med funktionshinder, och </p> <p style="position:absolute;top:640px;left:115px;white-space:nowrap" class="ft10">c) studier inom kommunal vuxenutbildning som anpassad utbildning.</p> <p style="position:absolute;top:683px;left:115px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 2 juli 2023. </p> <p style="position:absolute;top:724px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:764px;left:98px;white-space:nowrap" class="ft10">ELISABETH SVANTESSON </p> <p style="position:absolute;top:785px;left:385px;white-space:nowrap" class="ft114">Anna Sundblad Stahre <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft18">1 Prop. 2022/23:94, bet. 2022/23:UbU14, rskr. 2022/23:207. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft110"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft111"><b> 2023:359</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft116">Publicerad<br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft113"> 8 juni 2023</p> </div> </div> ;