SFS 2001:547 Lag om ändring i lagen (1997:323) om statlig förmögenhetsskatt

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:JLFOLP+Times;color:#000000;} .ft11{font-size:14px;font-family:JLFOLP+Times;color:#000000;} .ft12{font-size:27px;font-family:JLFPCF+Times;color:#000000;} .ft13{font-size:19px;font-family:JLFPCF+Times;color:#000000;} .ft14{font-size:9px;font-family:JLFOLP+Times;color:#000000;} .ft15{font-size:8px;font-family:JLFOLP+Times;color:#000000;} .ft16{font-size:15px;font-family:JLFPCF+Times;color:#000000;} .ft17{font-size:14px;font-family:JLFPCF+Times;color:#000000;} .ft18{font-size:7px;font-family:JLFOLP+Times;color:#000000;} .ft19{font-size:13px;font-family:JLFOLP+Times;color:#000000;} .ft110{font-size:12px;font-family:JLFOLP+Times;color:#000000;} .ft111{font-size:17px;font-family:JLFPCF+Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:JLFPCF+Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:JLFOLP+Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:JLFOLP+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:JLFOLP+Times;color:#000000;} .ft21{font-size:8px;font-family:JLFOLP+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:-18px;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:-13px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft112"><b>Lag<br/>om �ndring i lagen (1997:323) om statlig <br/>f�rm�genhetsskatt;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:267px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 14 juni 2001.</p> <p style="position:absolute;top:303px;left:100px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:-5px;left:20px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:301px;left:241px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:-9px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:303px;left:246px;white-space:nowrap" class="ft11"> f�reskrivs att 10 � lagen (1997:323) om statlig</p> <p style="position:absolute;top:320px;left:85px;white-space:nowrap" class="ft11">f�rm�genhetsskatt skall ha f�ljande lydelse.</p> <p style="position:absolute;top:-9px;left:26px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:356px;left:85px;white-space:nowrap" class="ft17"><b>10 � </b></p> <p style="position:absolute;top:-9px;left:29px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:356px;left:125px;white-space:nowrap" class="ft11">Fastighet i Sverige tas upp till taxeringsv�rdet. Om fastigheten inne-</p> <p style="position:absolute;top:373px;left:85px;white-space:nowrap" class="ft113">has med tomtr�tt tas den upp till den del av taxeringsv�rdet som avser bygg-<br/>nad. Om taxeringsv�rde saknas vid beskattnings�rets utg�ng anses fastighe-<br/>ten inte ha n�got v�rde. Har en fastighets basv�rde s�nkts f�r taxerings�ret<br/>vid s�rskild fastighetstaxering enligt 16 kap. 25 �� fastighetstaxeringslagen<br/>(1979:1152), tas fastigheten upp till det taxeringsv�rde som fastst�llts f�r<br/>taxerings�ret.</p> <p style="position:absolute;top:479px;left:100px;white-space:nowrap" class="ft11">Fastighet utomlands tas upp till 75 procent av marknadsv�rdet.</p> <p style="position:absolute;top:-9px;left:33px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:515px;left:100px;white-space:nowrap" class="ft113">1. Denna lag tr�der i kraft den 1 augusti 2001. <br/>2. Vid 20022006 �rs taxeringar g�ller f�ljande. Om fastigheten innehas</p> <p style="position:absolute;top:551px;left:85px;white-space:nowrap" class="ft113">med tomtr�tt och om den del av taxeringsv�rdet som avser byggnaden inne-<br/>fattar v�rdet av b�de byggnaden och tillh�rande tomt enligt best�mmelserna<br/>i 7 kap. 13 � fastighetstaxeringslagen (1979:1152) i dess lydelse intill den 1<br/>augusti 2001, avr�knas den del av v�rdet som avser tomten.</p> <p style="position:absolute;top:639px;left:85px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:674px;left:85px;white-space:nowrap" class="ft11">BOSSE RINGHOLM</p> <p style="position:absolute;top:692px;left:316px;white-space:nowrap" class="ft113">Per Sj�blom<br/>(Finansdepartementet)</p> <p style="position:absolute;top:-4px;left:38px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:-8px;left:39px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft110">Prop. 2000/01:121, bet. 2000/01:SkU25, rskr. 2000/01:271.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft111"><b>SFS 2001:547</b></p> <p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 3 juli 2001</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:51px;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:951px;left:505px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 2001</p> </div> </div> ;