<dokumentstatus><dokument>
 <hangar_id>2448985</hangar_id>
 <dok_id>G503214</dok_id>
 <rm>1981/82</rm>
 <beteckning>214</beteckning>
 <typ>prop</typ>
 <subtyp>prop</subtyp>
 <doktyp>prop</doktyp>
 <typrubrik>Proposition 1981/82:214</typrubrik>
 <dokumentnamn>Proposition</dokumentnamn>
 <debattnamn>Proposition</debattnamn>
 <tempbeteckning></tempbeteckning>
 <organ></organ>
 <mottagare></mottagare>
 <nummer>214</nummer>
 <slutnummer>0</slutnummer>
 <datum>1982-04-22 00:00:00</datum>
 <systemdatum>2024-12-27 14:58:26</systemdatum>
 <publicerad>2008-06-13 08:22:53</publicerad>
 <titel>om rätten till avdrag för mervärdeskatt i vissa fall, m.m.</titel>
 <subtitel></subtitel>
 <status>importerad</status>
 <htmlformat>skanning2007</htmlformat>
 <relaterat_id></relaterat_id>
 <source></source>
 <sourceid></sourceid>
 <dokument_url_text>https://data.riksdagen.se/dokument/G503214/text</dokument_url_text>
 <dokument_url_html>https://data.riksdagen.se/dokument/G503214</dokument_url_html>
 <dokumentstatus_url_xml>https://data.riksdagen.se/dokumentstatus/G503214</dokumentstatus_url_xml>
 <html>&lt;div class="brask"&gt;Observera att dokumentet är inskannat och fel kan förekomma.&lt;/div&gt; 

&lt;div class=Section1&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-size:12.0pt;font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:6.0pt;margin-right:253.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;b&gt;&lt;span style='font-size:12.0pt;
font-family:Verdana'&gt;Regeringens proposition 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;om rätten till avdrag
för mervärdeskatt i vissa fall, m. m.&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-family:Verdana'&gt;beslutad
den 22 april 1982.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:69.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Regeringen
föreslår riksdagen att anta det förslag som har upptagits i bifogade utdrag av
regeringsprotokoll.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:7.0pt;margin-right:276.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;På
regeringens vägnar THORBJÖRN FÅLLDIN&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:228.0pt'&gt;&lt;span style='font-family:Verdana'&gt;ROLF
WIRTÉN&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:26.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Propositionens
huvudsakliga innehåll&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:6.0pt;margin-right:90.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;I
propositionen föreslås begränsningar i rätten till avdrag för s. k. fiktiv mervärdeskatt.
Avdrag för sådan skatt skall inte få göras vid förvärv av vissa varor av guld,
silver eller platina. Vidare föreslås att avdrag för fiktiv mervärdeskatt skall
återföras när begagnade varor av vissa slag exporte­ras.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:10.0pt'&gt;&lt;span style='font-family:Verdana'&gt;De
nya bestämmelsema föreslås träda i kraft den 1 juU 1982.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:56.0pt'&gt;&lt;i&gt;&lt;span style='font-family:Verdana'&gt;1   
Riksdagen 1981/82. 1 saml. Nr 214&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section2&gt;

&lt;p class=MsoNormal style='margin-bottom:18.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section3&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;                                                                &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;2&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:20.0pt'&gt;&lt;b&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Förslag till&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:7.0pt'&gt;&lt;b&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Lag om ändring i lagen (1968:430) om mervärdeskatt&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Härigenom föreskrivs att 15 och 18§§, punkt 1 av anvisningama
till 2§ samt anvisningama till 16 och 17 §§ lagen (1968:430) om mervärdeskatt'
skall ha nedan angivna lydelse.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:10.0pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nuvarande lydelse&lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;                         &lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Föreslagen lydelse&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;15 § Redovisning av skatt för viss redovisningsperiod
skall omfatta affärs­händelser genom vilka redovisningsskyldighet har inträtt
enligt 5 a §.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Uppkommer förlust på fordran, för vilken utgående skatt
har redovisats, får ett mot denna skatt svarande belopp avdragas i
redovisningen för den period då förlusten uppkommer. Inflyter därefter
betalning för sådan ford­ran skall beloppet åter upptagas i redovisningen.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Lämnas återbäring, bonus eller annan rabatt, som icke
utgör s. k. vill­korlig rabatt, i efterhand och avser förmånen skattepliktig
omsättning, för vilken utgående skatt redovisats, får belopp motsvarande den
del av den tidigare redovisade skatten som belöpt på den utgivna förmånen
avdragas i den ordning som gäller för den skattskyldiges redovisning av
utgående skatt. Utges förmånen till skattskyldig skall avdraget grundas på
kredit­nota eller motsvarande handling. Av handlingen skall framgå minskningen
av både vederiag och skatt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Handling som avses i tredje stycket skall ligga till grund
även för avdrag för annan kundkreditering som avser skattepliktig omsättning.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Uthyr eller upplåter den som är skattskyldig enligt 2 § Qärde
stycket, inom. tre år från utgången av det kalenderår under vilket beslut om
skatt­skyldighet har meddelats, fastigheten eller del därav fill någon som ej
bedriver verksamhet som medför skattskyldighet enligt denna lag, skall beloppet
av åtnjutna avdrag för ingående skatt för ifrågavarande fastighet eller del
därav återföras. Sker sådan uthyrning eller upplåtelse sedan tre men ej sex år
har förflutit från utgången av det kalenderår under vilket beslut om
skattskyldighet har meddelats skall återföring göras med hälften av det belopp
som nu sagts.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vad som sägs i femte stycket tillämpas även när
fastighetsägaren tar uthyrd eller upplåten fastighet eller del därav i anspråk
för användning i verksamhet som ej medför skattskyldighet samt när uthyrd eller
upplåten fastighet säljs.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Återföring skall ske i deklarationen för den
redovisningsperiod under vilken den skattepUktiga uthyrningen eller upplåtelsen
har upphört eller fastigheten har sålts.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Exporteras
en vara, skall den in­gående mervärdeskatt som hänför sig lill förvärvet av
varan återföras, om den skaltskyldige inte visar att varan har innehafts endast
av skattskyldiga och varan är att hån-föra lill något av följande slag,
nämligen ' Lagen omtryckt 1979: 304. Senaste lydelse av lagens rubrik 1974:885.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section4&gt;

&lt;p class=MsoNormal style='margin-bottom:21.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section5&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:9.0pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nuvarande lydelse&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all&gt;
&lt;/span&gt;

&lt;p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Föreslagen lydelse&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:10.0pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;1)    andra varor än sådana som&lt;br&gt;
avses i 18 § och som helt eller IiU&lt;br&gt;
väsentUg del består av guld, silver&lt;br&gt;
eller platina,&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;2)   naturpärlor,
naturliga och syn­&lt;br&gt;
tetiska ädelstenar,&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:0cm;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;i&gt;&lt;span
style='font-size:9.0pt;font-family:"Times New Roman"'&gt;3)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;varor,
som helt eller till vä­sentlig del består av koppar, mäs­sing, tenn, brons
eller nysilver,&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:0cm;text-indent:0cm'&gt;&lt;i&gt;&lt;span
style='font-size:9.0pt;font-family:"Times New Roman"'&gt;4)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;vapen
med undantag av så­dana skjutvapen som omfattas av vapenlagen (1973:1176),&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:9.0pt;text-indent:0cm'&gt;&lt;i&gt;&lt;span
style='font-size:9.0pt;font-family:"Times New Roman"'&gt;5)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;alster
av bildkonst,&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:0cm;text-indent:0cm'&gt;&lt;i&gt;&lt;span
style='font-size:9.0pt;font-family:"Times New Roman"'&gt;6)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;konstalster
av glas, porslin el­ler annan keramik,&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:9.0pt;text-indent:0cm'&gt;&lt;i&gt;&lt;span
style='font-size:9.0pt;font-family:"Times New Roman"'&gt;7)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;möbler,&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:9.0pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;8)      fartyg eller luftfartyg.&lt;br&gt;
Återföring enligt åttonde stycket&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;skall ske i deklarationen för den re­dovisningsperiod
under vilken varan har exporterats.&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:37.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;(Se vidare anvisningama.)&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section6&gt;

&lt;p class=MsoNormal style='margin-top:7.0pt;margin-right:36.0pt;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;18 § Avdragsrätt föreligger icke för ingående skatt som
belöper på&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:9.0pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Times New Roman"'&gt;1)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;stadigvarande
bostad,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:0cm;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span style='font-size:
9.0pt;font-family:"Times New Roman"'&gt;2)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;anskaffning av
personbil eller motorcykel för annan verksamhet än sådan som avser yrkesmässig återförsäljning
eller uthyrning.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Avdragsrätt föreligger ej för ingående skatt som belöper
på hyra av personbil eller motorcykel för annat ändamål än yrkesmässig återuthyr-ning
i det fall fordonet endast i ringa omfattning används i verksamhet som medför
skattskyldighet.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Medför
verksamhet endast delvis skattskyldighet, får ingående skatt vilken hänför sig
till förvärv eller införsel som till mer än 95 procent avser den del av
verksamheten sorn medför skattskyldighet avdragas utan upp­delning efter skälig
grund. Föreligger skattskyldighet för mer än 95 procent av omsättningen, får
ingående skatt som ej överstiger 1000 kronor för visst förvärv eller viss
införsel avdragas utan uppdelning efter skälig grund.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:155.0pt;margin-bottom:.0001pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Avdragsrätl föreligger inte för in­gående skall enligt 17
§ femte stycket vid förvärv av en vara som helt eller till väsentlig del består
av guld, silver eller platina, om varans inköpspris understiger 175 procent av
metallvärdet på inköpsdagen av det guld, silver eller platina som ingår i
varan. Detsamma gäller i fråga om skrot, avfall eller annan liknande vara, som
innehåller guld, silver eller platina.&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section7&gt;

&lt;p class=MsoNormal style='margin-bottom:25.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section8&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;                                                                   &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;4&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:10.0pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nuvarande lydelse&lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;                         &lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Föreslagen lydelse&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Regeringen kan förordna om undantag från avdragsrätt för
ingående skatt som belöper på utförsel för vilken skatt skall erläggas enligt
förord­nande som avses i 1 §.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Anvisningar&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:3.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;till 2 §&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;1. Verksamhet anses som yrkes-&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;    &lt;/span&gt;&lt;span lang=EN-US
style='font-size:9.0pt;font-family:Verdana'&gt;I. &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;Verksamhet anses som yrkes­&lt;br&gt;
mässig när inkomsten därav utgör&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;  &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mässig när
inkomsten därav utgör&lt;br&gt;
skattepliktig intäkt av jordbruksfas-&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;    &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;skattepliktig
intäkt av jordbruksfas­&lt;br&gt;
tighet, av annan fastighet eller av&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;  &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tighet,
av annan fastighet eller av&lt;br&gt;
rörelse enligt kommunalskattelagen&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;   &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rörelse
enligt kommunalskattelagen&lt;br&gt;
(1928:370). Som yrkesmässig verk-&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;    &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;(1928:370).
Som yrkesmässig räk-&lt;br&gt;
samhet räknas även realisation av&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt; &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nas
även omsättning av vara från&lt;br&gt;
levande och döda inventarier i jord-&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;    &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;fastighet
som avses i 24 § 2 eller 3&lt;br&gt;
bruksfastighel, även om intäkten&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;    &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mom.
kommunalskattelagen, ut-&lt;br&gt;
därav icke är skattepliktig enligl&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;  &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;hyrning
enligt 2 § fjärde stycket av&lt;br&gt;
kommunalskattelagen. Som yrkes-&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;sådan
fastighet och avyttring av&lt;br&gt;
mässig räknas även omsättning av&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;skogsprodukter
i fall som avses i&lt;br&gt;
vara från fastighet som avses i 24 §&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;   &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;punkt
4 tredje stycket av anvisning-&lt;br&gt;
2 eller 3 mom. kommunalskattela-&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;  &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;arna IiU 35
§ nämnda lag samt an-&lt;br&gt;
gen och uthyrning enligt 2 § Qärde&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt; &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nan
verksamhet i vilken varor eller&lt;br&gt;
stycket av sådan fastighet samt an-&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;   &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tjänster
omsätts under rörelselik-&lt;br&gt;
nan verksamhet i vilken varor eller&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt; &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nande
former,&lt;br&gt;
tjänster omsätts under rörelselik-&lt;br&gt;
nande former.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Den som yrkesmässigt omsätter tjänst som avses i 10 §
första stycket 2 eller 4 anses bedriva yrkesmässig byggnadsverksamhet. Sådan
verksamhet omfattar även tjänst som den skattskyldige utför eller låter utföra
på fastighet som för honom utgör lagertillgång i förvärvskällan rörelse enligt
kommunalskattelagen. Som lagertillgång i byggnadsverksamhet skall dock enligt
denna lag ej räknas fastighet som avses i 24 § 2 mom. kommunalskat­telagen och
som av den skattskyldige stadigvarande brukas som bostad eller för
fritidsändamål.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:2.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Försäljning av inventarier, material, avfallsprodukter
eller liknande varor i verksamhet som icke medför skattskyldighet anses ej som
yrkes­mässig. Som yrkesmässig anses dock försäkringsföretags omsättning av vara
som övertagits i samband med skadereglering och finansieringsföre­tags
omsättning av vara som enligt köpeavtal återtagits av företaget. Som
yrkesmässig anses alltid omsättning av vara som vid förvärvet eller inför­seln
har varit undantagen från skatteplikt enligt 8 § 1. Tillhandahållande av kost
åt personal anses som yrkesmässig verksamhet endast när det sker i
serveringsrörelse. Skattskyldigs försäljning av personbil eller motorcykel
anses som yrkesmässig, endast om rätt till avdrag för ingående skatt som hänför
sig till den skattskyldiges förvärv av av fordonet har förelegat.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:2.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Utgivning av program eller katalog för verksamhet som ej
medför skatt­skyldighet anses icke som yrkesmässig.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Utländsk företagare anses bedriva yrkesmässig verksamhet
här i landet även när han omsätter varor som han lagt i lager eller förvärvat
inom eller infört till landet för leverans efter montering, installation eller
annan tjänst eller inom landet tillhandahåller byggnadsentreprenad eller annan
tjänst.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section9&gt;

&lt;p class=MsoNormal style='margin-bottom:23.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section10&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;                                                                   &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;5&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:9.0pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nuvarande lydelse&lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;                        &lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Föreslagen lydelse&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:10.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Föreligger skattskyldighet för utländsk företagare, som
icke är bosatt eller icke stadigvarande vistas här i landet eller, om fråga är
om juridisk person, icke har fast driftställe här i landet, skall företagaren
företrädas av en av länsstyrelsen godkänd representant. Sådan representant
skall enligt fullmakt av den utländske företagaren som ombud för företagaren
svara för redovisningen av skatt för den verksamhet som skattskyldigheten
omfattar och i övrigt företräda den utländske företagaren i frågor som gäller
skatt enligt denna lag. Länsstyrelsen kan kräva, att säkerhet skall ställas för
skattens betalning. Underlag för kontroll av skatteredovisningen skall finnas
tillgängligt hos representanten.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Verksamhet som staten eller kommun bedriver för att
uteslutande tillgo­dose eget behov räknas som yrkesmässig endast när den drives
i bolags­form eller liknande. Detta gäller även vid ekonomiskt samgående mellan
staten och kommun eller mellan kommuner för verksamhet som avser visst,
gemensamt ändamål. Med kommun förstås även landsfingskommun.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Bedriver staten, kommun eller kommuner var för sig eller
gemensamt verksamhet som icke uteslutande tillgodoser egna behov, räknas
verksam­heten, när den ej drives i bolagsform eller liknande, som yrkesmässig
till den del den avser annat än egna behov. Som yrkesmässig verksamhet anses
alltid statens järnvägars befordran av varor, postverkets befordran av varor i
diligensrörelsen samt postverkets befordran av postpaket och gruppkorsband. Som
yrkesmässig verksamhet anses vidare alltid kom­muns omsättning av vara som
avses i 8§ 4, transport i samband med renhållning eller omhändertagande och
förstöring av vara.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Om särskilda skäl föreligger kan regeringen förordna att
statlig verksam­het, som avser eget behov och som ej enligt sjunde eller
åttonde stycket är att anse som yrkesmässig, tills vidare skall anses utgöra
yrkesmässig verksamhet.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Verksamhet som medlem i sameby utför enligt
rennäringslagen (1971:437) för samebyns räkning anses ej som yrkesmässig.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:11.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;till 16 §&lt;br&gt;
Faktura eller motsvarande hand-&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;     &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Faktura,  
avräkningsnota   eller&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ling skall utöver beskattningsvärde motsvarande handling
skall utöver&lt;br&gt;
och skattebelopp innehålla uppgift beskattningsvärde och skattebe-&lt;br&gt;
om utställarens och mottagarens lopp innehålla uppgift om utställa­&lt;br&gt;
namn och adress eller annan för rens och mottagarens namn och ad-&lt;br&gt;
identifieringen godtagbar angivelse, ress eller annan för identifieringen&lt;br&gt;
transaktionens art samt platsen för godtagbar angivelse, transaktio-&lt;br&gt;
varans mottagande. Den 50/« är re- nens art samt platsen för varans&lt;br&gt;
dovisningsskyldig skall dessutom mottagande. / en sådan handling&lt;br&gt;
ange sitt registreringsnummer.&lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;     &lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;skall   också   anges   registrerings-&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;numret för den som är redovis­ningsskyldig för
omsättningen. Länsstyrelsen får, när det fiinns sär­skilda skäl, medge att
uppgift om regislreringsnumret utelämnas i en avräkningsnota som upprättas av
köparen. Vid förvärv som avses i 17 § femte stycket skall handlingen  Senaste
lydelse 1981:1276.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section11&gt;

&lt;p class=MsoNormal style='margin-bottom:22.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section12&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;                                                                   &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;6&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nuvarande lydelse&lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;                         &lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Föreslagen lydelse&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:157.0pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;innehålla uppgift om säljarens per­sonnummer eller
organisations­nummer eller, om sådant nummer saknas, en likvärdig uppgift.&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;till 17 §3&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:1.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:10.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Avdrag för ingående skatt skall&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;   &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;Avdrag för ingående skatt skall&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;styrkas av skattedebitering på in- styrkas av
skattedebitering på in­köpsfaktura, avräkningsnota eller köpsfaktura, avräkningsnota
eller motsvarande handhng. Detta gäller motsvarande handling. Detta gäller dock
inte om säljaren enligt 16 § dock inte om säljaren enligt 16 § tredje stycket
är undantagen frän tredje stycket är undantagen från skyldighet att på sådan
handling skyldighet att på sådan handling ange skattens belopp och inte heller
ange skattens belopp och inte heller vid inköp från detaljhandeln, om vid inköp
från detaljhandeln, om vederlaget understiger 200 kronor.       vederlaget
understiger 200 kronor.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:157.0pt;margin-bottom:.0001pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Rätt till avdrag för ingående skatt som anges i 17 § femte
stycket före­ligger endast om köpehandlingen innehåUer sådan uppgift som avses
i anvisningarna till 16 § sista me­ningen.&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:1.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Avdragsrätten för ingående skatt på driftkostnader för
personbil eller motorcykel som utgör inventarium i skattskyldigs verksamhet
eller som förhyrs för brak i sådan verksamhet omfattar alla sådana kostnader
oavsett om fordonet helt eller endast delvis används i verksamheten. Används
personbil eller motorcykel, som har förhyrts för annat ändamål än yrkes­mässig återathyrning,
i mer än ringa omfattning i verksamhet som medför skattskyldighet föreligger
avdragsrätt för 50 procent av den ingående skatt som belöper på hyran. Avser
ingående skatt i annat fall endast delvis sådant förvärv som omfattas av
avdragsrätten eller endast delvis verksam­het som medför skattskyldighet eller
verksamhet som endast delvis medför skattskyldighet, skall beloppet av den
avdragsgilla ingående skatten be­stämmas genom uppdelning efter skälig grand
när annat ej följer av 18 § tredje stycket.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Kan det styrkas att vid leverans av vara tiil skattskyldig
här i landet skatt erlagts för utländsk ej skattskyldig leverantörs räkning vid
varans införsel, föreligger avdragsrätt för köparen med belopp motsvarande den
av tull­myndigheten uttagna skatten, om avdragsrätt förelegat om köparen själv erlagt
skatten.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Avdragsrätten för ingående skatt på jordbraksarrende
omfattar hela skatten, även om i arrendet ingår värdet av bostad.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Finansieringsföretag äger rätt till avdrag för ingående
skatt som hänför sig till värdet av vara som enligt köpeavtal återtagits av
företaget.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Skattskyldigs avdragsrätt omfattar även ingående skatt som
hänför sig till avhjälpande av skada som han vållat i sin verksamhet.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:2.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Förvärv eller införsel för verksamhet föreligger även när
skattskyldigs kostnad härför bestrides av skadevållande eller
försäkringsgivare.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:20.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt; Senaste lydelse 1981: 1276.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section13&gt;

&lt;p class=MsoNormal style='margin-bottom:22.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section14&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;                                                     &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;7&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Har
fastighetsägare inom tre år från utgången av det kalenderår under vilket
utförts ny-, till- eller ombyggnad av fastighet medgivits skattskyldig­het för uthyming
eller upplåtelse av fastigheten eller del därav enligt 2 § fjärde stycket får
han vid redovisningen av skatt avdraga ingående skatt som hänför sig till
byggnadsarbetena till den del de avser lokaler, som upplåts för verksamhet som
medför skattskyldighet enligt denna lag.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:10.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Denna
lag träder i kraft den 1 juli 1982.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section15&gt;

&lt;p class=MsoNormal style='margin-bottom:90.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section16&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-size:1.0pt;font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section17&gt;

&lt;p class=MsoNormal style='margin-bottom:104.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section18&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;                                                     &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;9&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:36.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Utdrag&lt;br&gt;
BUDGETDEPARTEMENTET&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;                 &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;PROTOKOLL&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:188.0pt'&gt;&lt;span style='font-family:Verdana'&gt;vid
regeringssammanträde 1982-04-22&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Närvarande:
statsministern Fälldin, ordförande, och statsråden Ullsten, Wikström, Friggebo,
Dahlgren, Åsling, Söder, Johansson, Wirtén, An­dersson, Boo, EHasson,
Gustafsson, Elmstedt, Tilländer, Ahrland, Molin&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Föredragande:
statsrådet Wirtén&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Proposition
om rätten till avdrag för mervärdeskatt i vissa fall, m. m.&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:27.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;1   
Inledning&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Genom
beslut den 27 maj 1981 uppdrog regeringen åt mervärdeskatte­utredningen' (Fi
1971:05) att pröva frågan om avdrag för fiktiv mervärde­skatt (Dir 1981:34).&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;Mervärdeskatteutredningen
har i februari 1982 avlämnat delbetänkandet (Ds B 1982:2) Översyn av
mervärdeskatten Del &lt;/span&gt;&lt;span lang=EN-US style='font-family:Verdana'&gt;VI &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;Rätten till avdrag för fiktiv mervärdeskatt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;i&gt;&lt;span style='font-family:Verdana'&gt;Betänkandet,
som också innehåller en redogörelse för frågans tidigare behandling och
gällande ordning, bör fogas till protokollet i detta ärende som bilaga 1.&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;i&gt;&lt;span style='font-family:Verdana'&gt;Betänkandet
har remissbehandlats. En förteckning över remissinstan­serna och en
sammanställning av remissyttrandena bör fogas till protokol­let som bilaga 2.&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;2  
Föredragandens överväganden&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Rätten
till avdrag för s. k. fiktiv mervärdeskatt infördes den 1 juh 1979. Bestämmelserna
innebär i korthet att den som är skattskyldig till mervär­deskatt får göra
avdrag för en beräknad ingående mervärdeskatt när han köper en skattepliktig
vara från någon som inte är skattskyldig för försälj­ningen av varan.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Bakgranden
till införandet av dessa nya regler var följande. I den yrkes­mässiga handeln
med skattepliktiga varor skall mervärdeskatt redovisas på&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:8.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Utredningsman
har varit f. d. departementsrådet Hans R. Fridolin.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section19&gt;

&lt;p class=MsoNormal style='margin-bottom:22.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section20&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;                                                    &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;10&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;hela
vederlaget för de försålda varorna. Detta gäller oavsett om varorna är nya
eller begagnade och oavsett om de har förvärvats från t. ex. en privat­person,
som inte är skattskyldig för försäljningen, eller från en skattskyldig säljare.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;Vid försäljning av skattepHktiga
varor direkt mellan två ej skattskyldiga personer, t. ex. två privatpersoner,
utgår ingen mervärdeskatt. Detsamma gäller i allt väsentligt vid
auktionsförsäljning. I andra fall av förmedling, t. ex. genom agent, utgär mervärdeskatt
på förmedlingsprovisionen. Resul­tatet av dessa regler blev, före den I juli
1979, att den reguljära handeln konkurrerade på sämre villkor med dels privata
försäljningar och aukfions-försäljningar, dels den irreguljära, mindre seriösa
handeln. I många fall konstruerade man på ett mer eller mindre hållbart sätt
vanliga inbytes- och försäljningstransaktioner som förmedlingsaffärer.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;De nu angivna
förhållandena ledde till stora tillämpningsproblem och försvårade avsevärt
kontrollarbetet. Situationen var lika allvarlig när det gällde de begagnade
personbilarna och de begagnade motorcyklama. Des­sa var visserligen undantagna
från skatteplikt men dessa undantag var förenade med besvärliga särbestämmelser
om reparationer, uttag av varor ur verkstadsrörelse m. m. Vidare kan man säga
att de äldre bestämmelser­na inte alls tog hänsyn till att en vara som ägdes av
någon som inte var skattskyldig till mervärdeskatt, t.ex. en privatperson,
vanligen hade be­skattats vid dennes förvärv av varan. När en sådan vara på
nytt kom ut i handeln innebar beskattningen av hela vederlaget att även det
tidigare beskattade restvärdet kom att beskattas på nytt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Önskemål
om ändringar av dessa bestämmelser framfördes både av näringshvel och
skattemyndigheterna. Riksdagen hade vid ett flertal tillfäl­len uppe frågan om
en ändring av regelsystemet och frågan togs också upp av
mervärdeskatteutredningen. I sitt tredje delbetänkande föreslog utred­ningen
mot bakgrand av rådande missförhållanden att en generell rätt skulle införas
till avdrag för en beräknad mervärdeskatt vid förvärv av varor från någon som
inte var skattskyldig för försäljningen. I kombination med en generell
beskattning av hela vederlaget för den efterföljande för­säljningen skulle
denna avdragsrätt leda till att endast det mervärde som skapades hos den
yrkesmässige säljaren skulle beskattas. Ett alternativt system, som
diskuterades av utredningen, innebar att endast den faktiska skillnaden mellan
inköpspriset och försäljningspriset skulle beskattas. De problem som då kunde
uppstå, främst svårigheterna för handeln att ha alla inköpspriser aktuella ända
fram till en försäljning, bedömdes dock som alltför stora.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;I
prop. 1978/79:141 föreslog regeringen nya regler i huvudsakUg över­ensstämmelse
med utredningens förslag. Riksdagen godtog förslaget. De nya bestämmelserna,
som trädde i kraft den I juli 1979, innebär att den som yrkesmässigt handlar
med varor får göra ett avdrag för ingående skatt även vid inköp av varor från
någon som inte är skattskyldig till mervärde-&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section21&gt;

&lt;p class=MsoNormal style='margin-bottom:22.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section22&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;                                                    &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;II&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-family:Verdana'&gt;skatt.
Avdraget skall beräknas så att det beloppsmässigt blir identiskt lika med det
belopp som skulle ha varit ingående mervärdeskatt om inköpet hade skett från en
annan mervärdeskattskyldig. Eftersom avdraget inte motsvaras av en debiterad
mervärdeskatt utan beräknas som en del av inköpspriset har avdraget benämnts
som avdrag för fiktiv mervärdeskatt. Den numera generella rätten till avdrag
för ingående skatt innebär att varan då den finns i yrkeshandlarens lager inte
är belastad med mervärdeskatt. Detta gäller numera oberoende av om varan är ny
eller begagnad.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;Mervärdeskatteutredningen
har fått regeringens uppdrag att utvärdera de nya reglerna. Utredningen har med
hjälp av en enkät till länsstyrelserna försökt att bedöma erfarenheterna av
dessa regler. Flertalet länsstyrelser har, enligt svaren till utredningen,
efter nästan två års tillämpning inte stött på några allvarligare
tillämpningsproblem. Vissa feltolkningar och med­vetna falsarier har emellertid
upptäckts men flera tidigare förekommande tillämpningsproblem har försvunnh.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;Utredningen konstaterar
att fördelarna med specialregler för handeln med begagnade varor klart
överväger nackdelarna. Utredningen finner också det helt otänkbart att återgå
till den tidigare ordningen, dvs. med ett personbilsundantag och en renodlad
omsättningsskatt vid omsättning av begagnade varor. Den genomgång och
utvärdering av regelsystemet som mervärdeskatteutredningen har gjort visar
emellertid att den genereUa avdragsrätten vid vissa transaktioner leder till
ett materiellt felaktigt resul­tat.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;Syftet med bestämmelserna
var att begagnade varor som på nytt omsätts i den yrkesmässiga handeln enbart
skall belastas med mervärdeskatt på det i denna handel skapade mervärdet. De nu
gällande reglerna har också lett till detta resultat vid omsättningar inom
landet. Avdraget har beräknats på varans inköpspris och mervärdeskatt har vid
försäljningen lagts på hela vederlaget. I realiteten har mervärdeskatt utgått
endast på skillnaden mel­lan inköps- och försäljningspriset, dvs. handlarens
mervärde. Vid transak­tioner inom landet har det inte spelat nägon roll om den
omsatta varan varit av brakskaraktär eller av investeringskaraktär. För sistnämnda
varor, dvs. varor som ofta stiger i värde under innehavstiden, har avdraget
bestämts av det aktuella inköpspriset. Detta pris har för vissa varor, t. ex.
guld, varit högre än det pris som betalades vid det första köpet av varan. Det
med­givna avdraget för en beräknad ingående skatt har därför blivit högre än den
mervärdeskatt som tidigare erlagts för varan. Detta har dock korrige­rats vid
transaktioner inom landet eftersom också den utgående skatten vid en
efterföljande försäljning varit i motsvarande mån högre. Även i dessa fall är
det alltså det hos handlaren tillskapade mervärdet som har beskat­tats.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;När
det gäller investeringsvaror som förvärvas av en skattskyldig och som därefter
exporteras uppstår dock ett materiellt felaktigt resultat. Det avdrag som medgetts
vid förvärvet av varan inkluderar som framgått av&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section23&gt;

&lt;p class=MsoNormal style='margin-bottom:22.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section24&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;                                                    &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;12&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;det
tidigare skatt på den värdeökning som har uppkommit under den tid som varan har
innehafts av någon som inte är skattskyldig. Någon korri­gering av detta för
höga avdrag och någon skatt på mervärdet i handeln redovisas inte eftersom det
är en exportförsäljning. Denna felaktighet är emellertid koncentrerad till en
mycket liten grupp varor som efter inköp säljs på export.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Mot
bakgrund härav har utredningen föreslagit att reglerna ändras så att nämnda
felaktighet för exporttransaktioner undanröjs. Utredningen har föreslagit att
avdraget för fiktiv mervärdeskatt skall återföras Ull beskatt­ning om varan
säljs på export. Denna åtgärd bör enligt utredningen begrän­sas till vissa i ML
särskilt angivna varor. Utredningen har valt att ur 2 § förordningen (1981:403)
om handel med begagnade varor välja de varor för vilka återföring skall ske,
nämligen naturpärlor, ädelstenar, föremål av koppar, mässing, tenn, brons eller
nysilver, vissa vapen, alster av bild­konst samt konstalster av glas, porslin
och annan keramik. Denna uppräk­ning har kompletterats med möbler. Beträffande
guld och andra ädelme-tallvaror har utredningen funnit att återföringsmetoden
inte helt kan tilläm­pas eftersom den vara som exporteras ibland inte ens är idenfifierbar.
Det inköpta guldet kan före exporten ha smälts ner. Vidare har en del oegent­ligheter
förekommit inom denna handel. Utredningen föreslår att rätten till avdrag för
fiktiv skatt delvis slopas när det gäller ädelmetallvaror. Av­dragsrätten
föreslås finnas kvar för bearbetade varor som uppenbarligen är avsedda att återsäljas.
Detta uppnås genom att endast de guld-, silver- eller platinaföremål där värdet
understiger 175% av varans metallvärde ställs utanför rätten till avdrag. För
övriga föremål av guld, silver eller plafina föreslås att avdragsrätten behälls
och kompletteras med den tidigare be­skrivna återföringsregeln vid
exportförsäljningar.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;För
egen del får jag anföra följande. Flertalet remissinstanser instämmer i
utredningens bedömning att det nuvarande regelsystemet har lett till stora
förbättringar för den yrkesmässiga handeln med begagnade varor. Åtskilli­ga
tidigare problem med byten, förmedlingsaffärer m. m. har helt försvun­nit genom
införandet av den generella avdragsrätten. Utredningen liksom samtliga
remissinstanser har också betonat nödvändigheten av att avdrags­rätten för
fiktiv skatt finns kvar i någon omfattning. Ett fåtal remissinstan­ser har
förordat en längre gående inskränkning av avdragsrätten. RSV har förordat att -
förutom guld m. m. - även vissa andra varor helt undantas från den generella
avdragsrätten. Några länsstyrelser har föreslagit att avdrag skall medges
endast för ett fåtal varor som särskilt anges i ML och länsstyrelsen i Malmöhus
län förordar att utredningens förslag komplet­teras med bestämmelser som
innebär att avdrag medges först vid försälj­ningen.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;I
likhet med flertalet remissinstanser har jag funnit att utredningens förslag är
väl avvägt. Genom att slopa avdragsrätten för fiktiv skatt för bl.a. de
guldvaror som köps enbart på grund av metallvärdet försvinner&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section25&gt;

&lt;p class=MsoNormal style='margin-bottom:22.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section26&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;                                                    &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;13&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;inte
bara den materiellt sett obefogade vinsten vid export utan också grunden för de
falsarier med skatten som uppmärksammats på senare tid. En utökning av den varagrapp
som skall stå utanför rätten till avdrag för fiktiv mervärdeskatt skulle dock,
befarar jag, kunna leda till en mängd tillämpningsproblem och en återgång i
fråga om dessa varor till de stora problem som fanns före den 1 juli 1979,
Avvikelserna från den generella avdragsrätten bör därför vara ytterst få. När
det gäller återföringsskyldig-heten har utredningen också valt att begränsa
tillämpningen av en sådan regel till ett fåtal varor. Antalet skattskyldiga som
handlar med begagnade varor är relativt litet. Eftersom särbestämmelserna
dessutom endast gäller vid försäljning på e&amp;quot;xport kommer de att tillämpas
i ganska få fall. Det är dessutom av stort värde att de varor som skall
särbehandlas i allt väsentligt också omfattas av anteckningsskyldighet m. m.
med stöd av annan lagstift­ning. För de särbehandlade varorna innebär
förslaget, sett från den skatt­skyldiges utgångspunkt, att inköpspriset kan
bestämmas Ull ett i praktiken lika stort belopp oavsett om varorna sedan säljs
inom eller utom landet. För exporten gäller visserligen att storleken av det
belopp som skall återföras inte exakt motsvarar den skatt som skulle tas ut på
försäljnings­värdet, om varan såldes inom landet. Endast i det senare fallet
utgår skatt på det inom handeln skapade mervärdet. Denna skillnad bör dock
enligt min mening inte tillmätas någon avgörande betydelse.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:9.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Jag
förordar att utredningens förslag i allt väsentligt genomförs.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Vid
remissbehandlingen har emellertid påpekats att återföringsreglerna också borde
gälla vid export av dyrare fritidsbåtar. Jag delar denna upp­fattning. För att
undvika tillämpningsproblem bör bestämmelsen ges en generell omfattning.
Reglerna bör gälla också för flygplan.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;Utredningens avgränsning
av avdragsförbudet till guld, silver och pla­tina med ett visst högsta pris
jämfört med metallvärdet har tillstyrkts av i stort sett samtliga remissinstanser.
Varje avsteg från generella regler leder till vissa tillämpningsproblem. De
svårigheter som avdragsförbudet kan innebära torde dock inte bli alltför stora
eftersom varaområdet är mycket litet. Till detta bidrar också värdegränsen, som
enligt förslaget dras vid 175 % av metallvärdet. Gränsfallen torde inte bli
särskilt många. Metallvär­det på guld bör kunna anknytas till det dagspris som
tillämpas av Guldcen­tralen. Värdet på silver eller platina bör kunna anknytas
Ull dagsnotering­arna på någon representaUv börs, t.ex. i London. Det bör
ankomma på RSV att vid behov lämna anvisningar om dessa värderingsprinciper. I
förtydligande syfte förordar jag att 18 § justeras något i förhållande till
utredningens förslag. Vidare bör såsom någon remissinstans framhållit det i 18
§ föreslagna kravet att skrotet m. m. skall vara förvärvat för utvinning av ädelmetaller
utgå. En regel med ett sådant krav skulle kunna användas för att kringgå
lagstiftningen.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Några
remissinstanser har framfört önskemål om närmare preciseringar av de
varaområden som skall omfattas av återföringsskyldigheten vid&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section27&gt;

&lt;p class=MsoNormal style='margin-bottom:22.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section28&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;                                                    &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;14&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;export.
För egen del anser jag att RSV genom anvisningar bör kunna göra de
preciseringar av varaområdet som kan visa sig bli nödvändiga.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Återföringen
av skatt skall enligt utredningens förslag ske när begagnade varor av visst
slag exporteras. I anvisningarna till 15 § har utredningen definierat begreppet
begagnade varor som sådana varor som kan antas ha innehafts av någon som inte
är skattskyldig. Vid remissbehandlingen har kritik riktats mot denna
definition. Man har pekat på svårighetema att göra ett sådant antagande. För
att undgå skyldigheten att återföra skatt vid export skulle exportören få
styrka att varan inte har innehafts av någon som inte är eller varit
skattskyldig. Jag anser det vara berättigat att i dessa fall ställa upp stränga
krav, som skall vara uppfyllda för att den som exporterar en begagnad vara
skall undgå att återföra den fiktiva mervär­deskatten. Bestämmelsen bör dock
utformas så att exportören för att undgå återföring vid export skall visa att
varan endast har innehafts av skattskyldiga. Den bör tas in i 15 §. Med denna
utformning saknas behov av att definiera begreppet begagnade varor.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;I
det fall en vara har köpts tillsammans med andra varor utan uppdelning av
priset på de olika varorna får den ingående skatt som skall återföras beräknas
efter skälig grand.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;För
att ytterligare förbättra kontrollmöjligheterna bör som framhållits av några
remissinstanser en skyldighet införas att förse de dokument som grandar rätten
till avdrag för fiktiv skatt med uppgift om säljarens person­nummer eller
organisationsnummer. När det gäller en säljare som saknar sådant nummer bör en
motsvarande uppgift lämnas, t. ex. passnummer för en utländsk medborgare. I
anvisningarna till 17 § bör vidare föreskrivas att avdragsrätten för fiktiv
skatt helt bortfaller om denna uppgift inte finns på dokumentet.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:4.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Utredningen
har i betänkandet också föreslagit att ersättning för avytt­rad skog som
beskattas inom inkomstslaget tillfällig förvärvsverksamhet i likhet med vad som
gäller inom inkomstslaget jordbruksfasfighet blir skat­tepliktig enligt ML.
Förslaget har inte mött några invändningar vid remiss­behandlingen och jag
förordar att det genomförs genom ett tillägg till punkt 1 av anvisningarna till
2§.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:4.0pt'&gt;&lt;span style='font-family:Verdana'&gt;En
numera inaktuell bestämmelse i punkt 1 av anvisningarna Ull 2 § om realisation
av levande och döda inventarier i jordbraksfastighet bör slopas.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;Fr. o. m. den I juli 1982 åhgger
det den som ställer ut en faktura eller motsvarande att där ange sitt
registreringsnummer för mervärdeskatt. Under hand har påpekats att det i vissa
fall kan vara besvärligt att ange denna uppgift. Det gäller då köparen
tillverkar samtliga de dokument som behövs för beställning, orderbekräftelse,
följesedel, leveransbekräftelse och faktura. Den som är skattskyldig för
försäljningen upprättar i dessa fall, inget dokument. I dessa och Uknande
situationer torde det inte vara me­ningsfullt att kräva att registreringsnumret
för mervärdeskatt också anges. Länsstyrelsen bör därför medges rätt att när
särskilda skäl föreligger befria&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section29&gt;

&lt;p class=MsoNormal style='margin-bottom:22.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section30&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;                                                    &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;15&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;från
skyldigheten att ange registreringsnummer. Bestämmelsen bör tas in i anvisningarna
till 16 §.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Jag
räknar med att de föreslagna åtgärderna kommer att leda till obetyd-Ugt ökade
statsinkomster.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Det
är angeläget att den nuvarande möjligheten till avdrag för fiktiv skatt i vissa
faU vid export av varor slopas så fort som möjligt. Jag förordar därför att
bestämmelserna sätts i kraft den I juU 1982.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Någon
möjlighet att höra lagrådet finns inte om bestämmelserna skall träda i kraft
den I juli 1982. Det skulle enligt min mening vara mycket olämpligt att låta de
nuvarande bestämmelsema gälla under ytteriigare en längre tid. Jag anser därför
att en lagrådsgranskning bör kunna underlåtas.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;3  
Hemställan&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Med
hänvisning till vad jag nu har anfört hemställer jag att regeringen föreslår
riksdagen att anta inom budgetdepartementet upprättat förslag till&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:10.0pt'&gt;&lt;span style='font-family:Verdana'&gt;lag
om ändring i lagen (1968:430) om mervärdeskatt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Ärendet
bör behandlas under innevarande riksmöte. Med hänsyn härtill bör regeringen
vidare föreslå riksdagen att fastställa motionstiden till tio dagar.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;4   
Beslut&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Regeringen
ansluter sig tiU föredragandens överväganden och beslutar att genom proposition
föreslå riksdagen att anta det förslag som föredra­ganden har lagt fram.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section31&gt;

&lt;p class=MsoNormal style='margin-bottom:57.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section32&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-size:1.0pt;font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section33&gt;

&lt;p class=MsoNormal style='margin-bottom:104.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section34&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;                                                    &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;17&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
24.0pt;margin-left:0cm'&gt;&lt;span style='font-family:Verdana'&gt;Eila.s;a   1&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section35&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all&gt;
&lt;/span&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt'&gt;&lt;span style='font-size:14.0pt;
font-family:Verdana'&gt;BUDGET­DEPARTEMENTET&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section36&gt;

&lt;p class=MsoNormal style='margin-top:29.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;sub&gt;&lt;span style='font-size:22.0pt;
font-family:Verdana'&gt;ÖVERSYN&lt;/span&gt;&lt;/sub&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;sup&gt;&lt;span style='font-size:22.0pt;
font-family:Verdana'&gt;AV MERVÄRDESKATTEN&lt;/span&gt;&lt;/sup&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;sub&gt;&lt;span style='font-size:22.0pt;
font-family:Verdana'&gt;DEL &lt;/span&gt;&lt;/sub&gt;&lt;sub&gt;&lt;span lang=EN-US style='font-size:
22.0pt;font-family:Verdana'&gt;VI&lt;/span&gt;&lt;/sub&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:17.0pt;
font-family:Verdana'&gt;Rätten till avdrag för fiktiv mervärdeskatt&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:44.0pt;margin-right:98.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:17.0pt;
font-family:Verdana'&gt;Betänkande avgivet av mervärdskatteutredningen&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:26.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:17.0pt;
font-family:Verdana'&gt;Ds B 1982: 2&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;i&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;2    Riksdagen 1981/82.1 saml. Nr214&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section37&gt;

&lt;p class=MsoNormal style='margin-bottom:12.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section38&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                              &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;18&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Till&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Statsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;det och
chefen f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r budgetdepartementet&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:25.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatteutredningen (Fi 1971:05)&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;           &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;fick genom&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:3.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;beslut av regeringen den 27 maj 1981 i&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;           &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;uppdrag att&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;pr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;va fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gan om r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;                    &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;s.k. fiktiv&lt;br&gt;
merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt (Dir 1981:34).&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;I enlighet med uttalanden i direktiven har utred­ningen
tagit upp avdragsfr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gan med f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rtur och utred­ningens &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;verv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ganden och f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rslag i fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gan
redovisas i h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rmed &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;verl&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mnade delbet&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nkande, utredningens sj&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tte.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:18.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Stockholm i februari 1982&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:22.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Hans R. Fridolin&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:144.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;/G&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ran Olofsson&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:25.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;I utredningen ing&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
som utredningsman f.d. depar­tementsr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;det
Hans Fridolin, som experter direkt&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ren
Sven Crabo, professorn Dag Helmers, departements­r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;det Leif Lindstam, byr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;chefen Lennart Mellbin, taxeringsdirekt&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ren Bo Norrman (sedan den 1 mars 1978) och bitr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dande skattedirekt&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ren Rune Yreg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rd (sedan den 2 januari 1980) samt
som sekreterare avdelningsdirekt&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ren G&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ran Olofsson och som bitr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä­&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dande sekreterare departementssekreteraren Gunnar Skarell.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section39&gt;

&lt;p class=MsoNormal style='margin-bottom:42.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section40&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                              &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;19&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;INNEHALL&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:8.0pt;font-family:"Times New Roman"'&gt;1&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;INLEDNING   .................................................. &lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;2&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;FR&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;GANS TIDIGARE BEHANDLING ................. &lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:4.0pt;margin-right:31.0pt;margin-bottom:
0cm;margin-left:50.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;3&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;TILL&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;MPNINGEN AV G&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;LLANDE
BEST&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;MMELSER, M.M      &lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:1.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;4&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;UTREDNINGENS &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;VERV&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;GANDEN OCH F&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;RSLAG..&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;4.1            Allm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nt
......................................................... &lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;4.2            Handeln med begagnade varor m.m............. &lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;4.3            T&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nkbara
l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;sningar ...................................... &lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:3.0pt;margin-right:31.0pt;margin-bottom:
0cm;margin-left:50.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;4.3.1&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;R&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r fiktiv skatt slopas  &lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:5.0pt;margin-right:31.0pt;margin-bottom:
0cm;margin-left:50.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;4.3.2&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Beskattningsv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdet best&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ms
till skill­naden mellan f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljnings- och anskaff­ningspris (nettometoden) ........................................... &lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:5.0pt;margin-right:31.0pt;margin-bottom:
0cm;margin-left:50.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;4.3.3&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;R&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r fiktiv skatt av­sk&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r vara som f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rvas f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r­s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljning p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; export ..................................................................... &lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-size:1.0pt;font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:5.0pt;margin-right:31.0pt;margin-bottom:
0cm;margin-left:50.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;5&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;R&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;TT TILL AVDRAG F&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;R
FIKTIV SKATT VID INK&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;P AV B&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;R OCH SVAMP, M.M         &lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:5.0pt;margin-right:31.0pt;margin-bottom:
0cm;margin-left:50.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;6&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;SAMMANFATTNING
OCH F&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;RFATTNINGSF&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;R­SLAG            &lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:49.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Bilaga 1&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section41&gt;

&lt;p class=MsoNormal style='margin-bottom:65.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section42&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;20&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;R&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;TTEN TILL AVDRAG F&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;R FIKTIV MERV&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;RDESKATT&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;1    INLEDNING&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Genom beslut den 27 maj 1981 uppdrog regeringen &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;t merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatteutredningen
att s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rskilt pr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;va fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gan om
avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdeskatt (Dir 1981:34). Av beslutet framg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att dessa till&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ggsdirektiv
n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r­mast var betingade av att
skatteutskottet i sitt be­t&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nkande
1980/81:50 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ver propositionen 1980/81:139 med f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rslag  om viss skattefrihet f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r inkomster fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r- och svampplockning &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ven hade kommit in p&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; av­dragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tten f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt
och f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rordat att utredningen fick i
uppdrag att med f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rtur pr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;va fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gan. 
Utskottet uttalade h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rom bl.a. f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljande:&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;En fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ga som tagits upp vid
utskottsbehandlingen av propositionen g&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ller
r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt. 
Av den riksdagsdebatt som &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gde rum under v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ren 1980 med anledning av d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; framf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rda
motionsyrkanden om skattefrihet f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
inkomster av b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rplockning framg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gan
om beskattning av s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dana inkomster aktualiserats genom RSV:s
anvis­ningar om r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r s.k. fiktiv merv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r­de skatt, en avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt som g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller fr.o.m. den 1 juli 1979.  Tidigare torde
inkomster av b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rplock­ning o.d. endast
undantagsvis ha redovisats som in­komst.  F&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
att en uppk&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;pare av b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r och svamp skall kunna utnyttja n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mnda avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
kr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;vs enligt an­visningarna bl.a. att
s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljaren kan identifieras. Genom
avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tten har skapats en kontrollm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;jlighet som enligt uppgift v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;sentligt minskat intresset f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r bl.a. b&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rplockning. 
Fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gan om r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r fiktiv merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt behandlas inte i proposi­tionen. 
Utskottet kan dock inte underl&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ta att p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å­&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;peka att denna avdragsr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt medf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
att b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rplockare m.fl. f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;jlighet att
tillgodog&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ra sig inte bara den nu f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;reslagna skattefriheten f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r inkomsterna utan i princip ocks&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; den merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt
som kan be­r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;knas ligga i plockarens ers&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttning.  Hur merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rde­skatten
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdelas mellan plockare och uppk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;pare blir beroende av priss&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttningen.  Med h&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nsyn
till att vissa l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nsstyrelser - enligt vad utskottet
erfarit -i samband med kontrollen av b&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ruppk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;parnas deklara­tioner funnit att r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r fiktiv mer­v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt erbjuder kontrollm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;jligheter som tidigare inte st&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt till buds vill utskottet i detta samman-&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section43&gt;

&lt;p class=MsoNormal style='margin-bottom:35.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section44&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;21&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:16.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ng inte tillm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ta den ber&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rda
avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tten n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gon avg&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rande
betydelse.  Utskottet har emellertid upp­m&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rksammat
att reglerna om denna avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt med­f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rt betydande problem p&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; andra omr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;den och mot den­na bakgrund f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rordar utskottet .att regeringen upp­drar &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;t merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatteutredningen
att med f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rtur pr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;va fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gan om
avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdeskatt. I s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dant
sammanhang b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r sj&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;lvfallet ocks&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; den h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r behandlade avdragsfr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;gan betr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ffande inkomster av b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r- och svampplockning tas upp till pr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;vning.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt
har under den senaste tiden tilldragit sig stor uppm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rksamhet i massmedia i samband med uppdagande av oegentligheter
vid exporttransaktioner med guld.  Detta har ytter­ligare bidragit till att vi
har tagit upp fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gan f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r skyndsam s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rbehandling.  Resultatet h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rav redovisas i det f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljande.  Vid behandlingen av fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gan
har vi haft tillg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ng till material som brottsf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rebyggande r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;det
inf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rskaffat och st&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llt till v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rt
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rfogande. Vidare har vi inh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mtat uppgifter fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nsstyrelser­nas merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdeskatteenheter om erfarenheterna fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n till&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mpningen
av denna s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rskilda avdragsr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt som g&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llt
sedan den 1 juli 1979.  Kontakter har dessutom f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rekommit med f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;retr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;dare f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r guldsmedsbranschen och
antikhandeln samt med Guldcentralen och producen­ter av &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;delmetaller.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section45&gt;

&lt;p class=MsoNormal style='margin-bottom:61.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section46&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;22&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;2    FR&amp;amp;GANS TIDIGARE BEHANDLING&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gan om  avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r vad som h&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
ben&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mns fiktiv skatt g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller i princip       hur skattepliktiga va­ror som
blir f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;l f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r ny yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig oms&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttning
i begagnat skick skall behandlas i ett merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatte­system. 
R&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dan merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdeskatt inf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdes
med verkan fr.o.m. den 1 juli 1979 genom ett till&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;gg i 17 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; lagen (1968:430) om merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdeskatt (ML) av f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljande lydelse (17 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt; femte stycket).&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rvar skattskyldig mot vederlag skattepliktig vara fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n den som ej &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
skattskyldig f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r oms&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ttning av varan skall som ing&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ende
merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r den skattskyldige anses det belopp som skall ha
utgjort utg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ende merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdeskatt f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljaren om denne hade varit
skattskyldig f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r oms&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ttningen.  Vad nu har sagts g&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ller
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ven den som &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r skattskyldig f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r­medling som avses i punkt 3 f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rsta stycket av anvis­ningarna till 2 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Dessa best&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mmelser har
i huvudsak utformats efter f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rslag som vi
lade fram i v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rt tredje delbet&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nkan­de &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;versyn
av merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatten. Del III, Redovisnings­skyldighet
m.m. (Ds B 1977:3).  Fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gan behandlades d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r i ett s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rskilt
kapitel med rubriken Begagnade varor.  Ett utdrag ur detta kapitel bifogas som
bilaga 1.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Av v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r d&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mnade redog&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;relse framg&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
att fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gan om beskattningen av begagnade
varor uppm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rksammades redan under den allm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nna varuskattens tid och att den &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ven behandlades i f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rarbetena till merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskat­ten,
b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;de av allm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nna skatteberedningen i dess be­t&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nkande Nytt skattesystem (SOU 1964:25) och av den s.k.
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;versynsutredningen i dess bet&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nkande Ds Fi 1967:10.  Vi kom in p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gan redan i
v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rt f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rsta delbet&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nkande av &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r 1973.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section47&gt;

&lt;p class=MsoNormal style='margin-bottom:35.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section48&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                              &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;23&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Den
tidigare f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rskande inst&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llningen till fr&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gan kan i korthet s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gas ha
varit,  att det f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llandet att en vara kunde komma att beskattas mer &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;n en g&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ng inte
kunde motivera att begagnade varor undantogs fr&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;n beskattning.  Som sk&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;l h&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r anf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdes bl.a.
att det vid varje beskattningstillf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;lle var fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ga om ny yrkesm&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssig oms&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning,
som dessutom ofta f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;re­gicks av reparation eller annan f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rb&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttring av
varan.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Redan
under den allm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nna varuskattens tid hade emel­lertid av s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rskilda marknadsm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssiga sk&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;l ett
undan­tag gjorts f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r handeln med begagnade personbilar. Allm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nna
skatteberedningen ans&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;g att denna inskr&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nk­ning i beskattningen
borde undanr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;jas vid &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;verg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ng till merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdeskatt.  &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;versynsutredningen var av sam­ma uppfattning men f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;reslog av
olika sk&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;l en till merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdet vid varje ny oms&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning begr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nsad
beskatt­ning av de begagnade personbilarna.  Detta f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rslag
bitr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ddes dock inte utan merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdeskatten inf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdes med undantag f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r handeln med begagnade
personbilar men med en i &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;vrigt full beskattning av begagnade skattepliktiga
varor.  Undantaget utvidgades senare till att &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ven omfatta begagnade
motorcyklar.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;I
v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rt &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r 1973 l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnade f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rsta delbet&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nkande kn&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;t vi an till &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;versynsutredningens synpunkter och lade fram ett f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rslag som
innebar ett slopande av skattefri­heten f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r begagnade personbilar utan att d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rigenom
det materiella resultatet skulle f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ndras i mera v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;sentlig grad.  Detta skulle uppn&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;s genom
att bil­handeln medgavs r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt till avdrag som svarade mot en ber&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;knad
skatt enligt g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llande skattesats p&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; anskaff­ningsv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdet
(inbytesv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdet) av begagnad personbil som f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljning f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rvades fr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;n inte
skattskyl­dig s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljare.  F&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rslaget innebar med andra ord en r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section49&gt;

&lt;p class=MsoNormal style='margin-bottom:41.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section50&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;24&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt i fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ga om handeln med begagnade
personbilar.  Motivet f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r detta f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rslag var att man p&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; detta s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt skulle kunna komma till r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tta med skatte- och kontrolltekniska problem som
undan­tagsbest&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mmelserna visat sig medf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra.  F&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rslaget
bitr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ddes dock inte i den proposition sora
p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; grund­val av v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rt bet&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nkande
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;relades riksdagen (prop.
1973:167).  I sitt d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ver l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mnade bet&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nkande fram­h&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ll
emellertid skatteutskottet (SkU 1973:62) att det inte kunde anses tillfredsst&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llande att de pro­blem som p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;talats vad g&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llde
bilhandeln kvarstod ol&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;sta.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Skatteutskottet &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terkom
till beskattningen av de begagnade varorna i bet&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;nkandet SkU 1974:62.  Ut­skottet konstaterade att det uppenbarligen
inte kunde vara tillfredsst&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llande att
reglerna medf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rde att en stor del av f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljningen av
begagnade varor till allm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nheten skedde vid sidan om
redovisning och bokf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ring.  utskottet framh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ll att EG-l&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nderna
genomg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ende till&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mpade det system med avdragsr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r inbytesv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdet som vi f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;reslog
i fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ga om person­bilarna och fann det &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nskv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rt att vi i
utredningen studerade erfarenheterna fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
EG och &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terkom i fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gan.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Med anledning av motionsyrkande om skattefrihet &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ven f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r begagnade
b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tar behandlade skatteutskottet i
sitt bet&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nkande SkU 1975/76:4 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nyo merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatten
p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; begagnade varor.  Utskottet anf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde att problem f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rel&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;g fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mst i fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga om s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dana
begagnade konsum­tionskapitalvaror som bilar, husvagnar, b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tar, cyklar, barnvagnar samt tv- och radioapparater
men ocks&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; be­tr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ffande konst, antikviteter och b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;cker.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section51&gt;

&lt;p class=MsoNormal style='margin-bottom:39.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section52&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;25&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-family:Verdana'&gt;N&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r vi p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; nytt i v&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rt tredje
delbet&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;nkande tog upp fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;gan ora beskattningen av begagnade varor kunde vi peka
p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt; att h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rel&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;g betydande problem i till&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mp­ningsh&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nseende
men ocks&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; att allvarliga inv&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ndningar riktades mot
beskattningen i materiellt h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nseende. Problemen var v&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;sentligen
h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;nf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rliga till handeln med begagnade varor som &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ven i
begagnat skick repre­senterade betydande v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rden, dvs. i f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rsta hand vissa kapitalvaror.  Fr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;n branschh&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ll h&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;vdades
att beskatt­ningen av begagnade husvagnar och fritidsb&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tar med­f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rde samma
ogynnsamma verkningar f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r handeln som p&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;sin tid hade f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ranlett
undantaget f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r begagnade motorfordon.  Man framh&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ll, att
skattskyldiga &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ter­f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljare av inbytesvaror inte kunde betala samma pris
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r varan som en inte skattskyldig k&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;pare. &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;garen av
varan kunde d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r ofta f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; ut ett h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;gre pris om han sj&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;lv kunde finna en slutlig k&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;pare av
varan.  Dessa f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llanden hade lett till att yrkes­m&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssiga &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljare i
st&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;llet f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r att ta en be­gagnad vara som dellikvid vid f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljning av
en ny &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;tog sig att f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rmedla en f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning av den begagna­de varan i &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;garens
namn.  D&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rmed begr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nsades skatt­skyldigheten till den uppburna f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rmedlingsprovisio­nen. 
Det hade ocks&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; visat sig att f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rmedlaren ofta medverkade i
finansieringen genom att diskontera uppr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttade kontrakt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Skattekontrollen
gav vidare bel&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;gg f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r att man hade tagit alltf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r l&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; formerna
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rmedlingsupp­drag.  Vad som betecknades som
kundvaror inl&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnade f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning var i realiteten lagervaror i en yr­kesm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssig
handel med begagnade varor.  Erfarenheter­na fr&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;n granskningar inom
bilbranschen visade att undantaget f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r begagnade motorfordon hade skapat kon­troll- och
redovisningsproblem och dessutom inte &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nsk­v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rda konkurrenseffekter.  Undantaget utnyttjades i&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section53&gt;

&lt;p class=MsoNormal style='margin-bottom:38.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section54&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;26&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;priss&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttningen vid inbytestransaktioner p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; ett inte godtagbart s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tt.  S&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dant agerande f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rsv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rade och be­tungade
skattekontrollen i h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;g grad.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vi kunde ocks&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
peka p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; att rena inbytestransaktioner
avseende anl&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ggningstillg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ngar i och f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;relser som inte omfattades av
skattskyldighet enligt ML f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r­sv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rades.  H&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rut&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ver framh&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ll
vi att skattefriheten f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r auktionsf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljningar m&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ste anses vara till nack­del f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r den yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssiga
konst- och antikvitetshan­deln och &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ven
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r handeln med mynt och sedlar.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Mot bakgrund av nu antydda f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;llanden fann vi &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ver­v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gande sk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l tala f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
att det redan tidigare disku­terade systemet med r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt inf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdes och vi f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;reslog att det skulle g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lla gene­rellt vid f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv av varor f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssig
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r­s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljning fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gon inte
skattskyldig s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljare, dvs. utan n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gon begr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nsning
till vissa varuslag eller en­ligt n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gon
v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdegr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ns.  Detta system borde g&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lla
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ven f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r handeln med begagnade motorfordon och vi f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;reslog d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r ocks&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
att undantaget f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;dana motorfordon skulle slopas.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;I prop. 1978/79:141 lade regeringen fram f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rslag om att r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt skulle inf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ras. F&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
att undanr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ja p&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;talade risker f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r misstag och r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttsf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rluster f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;reslogs i propositionen att avdrags­r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten skulle omfatta inte endast varor f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r­s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljning
enligt v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rt f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rslag utan &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ven varor f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r an­v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndning
i den skattskyldiges r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;relse.  F&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rslaget innebar s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ledes
en generell avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r alla f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r­v&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv av skattepliktiga varor under den givna f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rut­s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttningen att
avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt hade f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;relegat om varan hade f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rvats i
beskattat skick.  F&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rslaget antogs av riksdagen och
best&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mmelser av inledningsvis &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ter­given lydelse inf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rdes med verkan fr.o.m. den 1 juli 1979 (SFS 1979:304).&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section55&gt;

&lt;p class=MsoNormal style='margin-bottom:33.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section56&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;27&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;3    TILL&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;MPNINGEN AV G.&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;LLANDE BEST&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;MMELSER,
M.M.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;I anledning av till&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ggsdirektiven
med uppdraget att se &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ver best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mmelserna om avdragsr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tten f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt tillskrev vi som
tidigare n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mnts samtliga l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ns­styrelser raed en beg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ran om redog&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;relse
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r erfaren­heterna fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n den praktiska till&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;mpningen av de nya avdragsreglerna.  Samtidigt efterh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde vi l&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nssty­relsernas
uppfattning huruvida de nya f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rordningarna
om handel med skrot (SFS 1981:402) och handel med begagnade varor (SFS
1981:403) kunde f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ntas bidra till en f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rb&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttrad skattekontroll vad g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llde prim&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rt
beskattningen av begagnade varor. , 21 av landets 24 l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsstyrelser har inkommit med svar.  L&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsstyrelsen i Stockholms l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n hade till sitt svar fogat en PM som tidigare &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;verl&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mntas till
Brottsf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rebyggande r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;det och sora ingick i det material som r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;det &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ver­l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mnat till oss.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Av de inkomna svaren framg&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljande.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Flera l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nsstyrelser
betonar att erfarenheterna fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n till&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mpningen av de nya avdragsreglerna &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r begr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nsa­de
och d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rmed otillr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ckliga f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
en utv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdering. Till­g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ngliga resurser har inte medgett n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gra s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rskilda
granskningsaktioner vad g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller handeln med begagnade varor
under den tid som g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt sedan best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mmelserna inf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdes.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;En allm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
uppfattning synes dock vara att det i sak eller fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n kontrollsynpunkt inte finns anledning att inv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nda mot systemet vad g&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ller oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttning av s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dana kapitalvaror som allm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nt tas i inbyte i den yrkes­m&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssiga handeln, dvs. s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;dana objekt som bilar, hus­vagnar och b&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tar.  Vad g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller andra begagnade varor&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section57&gt;

&lt;p class=MsoNormal style='margin-bottom:40.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section58&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;28&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;framh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller flera l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsstyrelser att de ink&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;pskvitton och andra allegat vara den skattskyldige grundat sitt
avdrag        varit s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; ofullst&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ndiga att det varit f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;renat med stora sv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;righeter att
kunna'iden­tifiera den private s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljaren.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;N&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gra l&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;nsstyrelser uppger att best&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mmelserna
i vissa fall har feltolkats.  S&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lunda har f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rekommit att skattskyldig som &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;vertagit en r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;relse
tillgodof&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rt sig avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv skatt, trots att de vid &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ver­tagandet f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rvade varorna varit undantagna fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n skatteplikt enligt 8 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; 10 ML.  N&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gra
fall har f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;re­kommit d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r skattskyldig som startat yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig verk­samhet i enskild firma yrkat avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv skatt f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
privat egendom som &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;verf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rts p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; r&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;relsen.  Pro­blem har &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ven
uppkommit n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;mansbolag yrkat avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv av varor fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;n bolagets &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gare eller dem n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rst&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ende personer.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:22.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Det har emellertid ocks&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
redovisats fall d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r det p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;grund av yrkade avdrag kunnat konstateras att en f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r­ment privat s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljare
bedrivit f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljning i s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dan om­fattning att yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig verksamhet befunnits f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;re­ligga. Genom att d&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rmed skattskyldighet enligt ML f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;relegat
har skatt att betala kunnat fastst&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llas
till inte ov&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;sentligt belopp.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;N&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gra l&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;nsstyrelser har s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rskilt framh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llit att r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten
till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt gett upphov till
nega­tiva deklarationer och utbetalning av &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;verskjutande
skatt. Detta har fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mst g&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;llt f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;n privat­personer av varor av &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;delmetall som d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;refter
exporte­rats skattefritt. Sv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;righeter har
h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;relegat att f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; fram b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;de den private s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljarens
identitet och en godtagbar dokumentation om att export verkligen har skett.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section59&gt;

&lt;p class=MsoNormal style='margin-bottom:35.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section60&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;29&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;L&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nsstyrelsen i Stocldiolms l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n har Jcunnat konstatera fall av medvetet och
kvalificerat missbruk av avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten
p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; vissa omr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;den. Sv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rbem&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;strade kontrollproblem har uppkommit f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;retr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;desvis inom
delar av handeln med samlarobjekt och &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;delmetallvaror
p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; export. Enligt l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsstyrelsens uppfattning kan den kraftiga
expansionen av denna handel mer eller mindre ha sin f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rklaring i till­komsten av r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r fiktiv skatt och m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;jligheterna
att h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rigenom erh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lla &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terbetalningar
fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;n statsverket. Inom dessa branscher
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rekommer ocks&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;retag vars
oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttning s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; gott som helt redo­visats som export av varor som k&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;pts eller uppgetts vara ink&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;pta fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
privatpersoner.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;I den vid svaret fogade proraeraorian, som tidigare tillst&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llts Brottsf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rebyggande
r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;det l&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;mnas  f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljande exempel p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; vad som i fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga
ora till&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rapningen av reg­lerna om avdragsr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv
skatt framkommit i merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatteenhetens
kontrollverksamhet.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Guld&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Enheten har unders&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;kt
hur kontroll av att det &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ga om seri&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;s verksamhet skall ske d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terbetalning
av &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;verskjutande ing&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ende skatt skall g&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ras till &amp;quot;guld-handlare&amp;quot; . Med nuvarande f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llande &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r en s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dan
kontroll om&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;jlig. Om enheten kr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ver in underlaget f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r det fiktiva avdraget, f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
man in ett stort antal in­k&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;psnotor d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljarens namn
och personnr finns angivna. N&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gon m&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;jlighet f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
enheten att kontrollera om dessa personer s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lt
legalt f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rvat guld, eller om det va­rit fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga
om f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljning av st&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ldgods, finns inte. F&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att kontrollera angiven exporttransaktion kan enhe­ten
beg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ra in exporttillst&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nd.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Detta utf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdas av kommerskollegium,
som endast har att ta st&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;llning till om - av
handelspolitiska och f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;lj-ningsm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssiga sk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l - utf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rsel
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r ske. Kommerskolle­gium har ingen
skyldighet att hos polisen kontrollera ora den som s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ker exporttillst&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nd
har tillst&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nd att hand­la med guld.
Exportlicensen, d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r kvantitet och v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r angivet,
skall st&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mplas av tullen, men n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gon fysisk kontroll av godset g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs inte. Ytterligare kontroll av att det &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r guld som f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rts
ut kan ske genom att enheten&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section61&gt;

&lt;p class=MsoNormal style='margin-bottom:36.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section62&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;30&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;beg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r in affineringsnota (intyg p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; guldhalt) och be­vis f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att likviden hemtagits. Inte heller detta &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r tillr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ckligt
som bevis f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r att exporten f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;relegat, en&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tten f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv skatt intr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;der d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; ink&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;pet gjorts. Enheten kan inte kr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;va
att ink&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;p och export g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs under samma period. Eftersom guldpriserna varie­rar
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rekommer dessutom att guldet f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs in p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
ett guldkonto hos affineriet i avvaktan p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mplig tidpunkt f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning.  Fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
ink&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;psallegaten finns ingen m&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;j­lighet att r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;kna
fram vikten f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r guldet f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r kontroll av exporterad .kvantitet. D&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;jlighet s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lunda saknas att kontrollera om allt ink&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;pt guld, som uppgivits har exporterats, verkligen
exporterats kan det inte uteslutas att f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning sker inom landet utan att moms redovisas  h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;I ett fall har ett bolag vars huvudsakliga verksamhet
enligt bolagsordningen &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r handel med fastigheter och
fastighetsf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rvaltning l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tit registrera sig till mer­v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdeskatt f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
ink&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;p och export av guldskrot. Bolaaet har
bedrivit s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dan verksamhet fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n februari 1980 och erh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ll exportlicens, varefter f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rsta exporten gjordes 1 oktober samma &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r. Inkomna deklarationer utvisade skatt att &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt; f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r tiden februari till november med ca 146 000
kronor, som &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terbetalades efter kontroll av ink&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;psallegat. D&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
deklaration f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r december kom in fick l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsstyrelsen via kontakt raed polisen veta att del­&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;garen och hans medhj&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;lpare var anh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;llna f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;leri och att
man beslagtagit 11 kg guldskrot p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
Arlanda.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vid bes&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;k uppgav den
ansvarige personen i bolaget att guldhanteringen ligger helt utanf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r den ordinarie verk­samheten och att det &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r med den fiktiva momsen som man finansierar
guldhanteringen. N&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gon annan vinst skulle inte f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;religga. Bolaget har inte tillst&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nd av polisen att f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; handla med guld, men erh&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ll
exportlicens av kommerskollegium f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
att f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; utf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ra guldskrot vid i vart fall 2 tillf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;llen f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r 1,2 resp. 16,7 milj. kronor. Vid
underhandskontakt med polisen har framkorarait att det &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r mycket sv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rt
att identifiera det beslagtagna godset. Trots att man genom erk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nnande av inbrotts­tjuvar vet att bolaget k&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;pt st&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ldgods f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tskilliga tusentals
kronor &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r. det os&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;kert om den ansvarige kan d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mas f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;leri. D&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;remot
har bolags&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;garen meddelat att han p.g.a.
prisras p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; guld under tiden partiet var
beslagtaget/ kommer att resa skadest&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndskrav
mot staten p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; 100 000 kr.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:7.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Antikviteter&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vid en stickprovskontroll av redovisningen fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gra
antikhandlare har framkommit att dessa &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;kat
sin ex­port avsev&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rt efter 1 juli 1979. I ett fall d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r enhe­ten f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
en 2-m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nadersperiod &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;terbetalat  70 000 kronor i &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;verskjutande ing&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ende
skatt har i efterhand konsta-&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section63&gt;

&lt;p class=MsoNormal style='margin-bottom:35.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section64&gt;

&lt;p class=MsoNormal style='margin-left:3.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                              &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;31&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:18.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;terats att ink&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;p
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r 60 000 kronor, varav fiktiv skatt
avdragits med 11 400 kronor, varit st&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ldgods.
Den skattskyldige, sora tidigare var k&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nd
som halare, har &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;beropat godtrof&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv och l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsstyrelsen har ingen m&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;j­lighet att &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terkr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;va den utbetalda morasen, trots att polisen tagit
godset i beslag.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;I ett annat fall har ett aktiebolag k&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;pt b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;cker f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r ca 400 000 kronor fr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;n en &amp;quot;stiftelse&amp;quot;, som enligt upp­gift hade erh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llit b&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ckerna
som g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;va och som s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lde dem till bolaget. Detta yrkade avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv skatt med ca 76 000 kronor. Vid kontroll
framkom att n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gon stiftelse inte existerade, utan
att bolags&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;garen p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;detta s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
arrangerat en f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljning av sin boksam­ling till sitt bolag. N&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gon f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning av b&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ckerna
i bolaget hade inte kommit till st&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nd.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Konst&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Etablerade konsthandlare i Sverige har tidigare f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r­medlat konst till utl&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ndska k&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;pare
mot provision. Sedan den fiktiva momsens inf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rande
har dessa konsthand­lare i &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;kad utstr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ckning &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;verg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt till att k&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;pa
konst­verken av de svenska &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;garna f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att sedan s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lja
p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;export till sina utl&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ndska uppdragsm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n,
oftast etable­rade auktionsfirmor s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;som
Sothebys och Cristi&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;é&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;s. En konsthandlare har f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r perioderna juli-aug. 1979 t.o.m. sept.-okt 1980
erh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;llit 1 960 000 kronor i &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;terbetal­ning. Tidigare har denne n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;stan alltid betalat in skatt. Vid ett tillf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lle har en tavla v&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rd 1 miljon k&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;pts, varav fiktiv skatt utgjorde
171 000 kronor. Vid ett annat tillf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lle
har 2 st. oljem&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;lningar v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rda 7,1 miljon k&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;pts,
varav fiktiv skatt utgjorde 1 349 000 kronor.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Dessa tavlor har sedan s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;lts till etablissement &amp;quot;D.C.&amp;quot; c/o David Carrit LTD, London.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Enheten har f.n. inga bevis f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att missbruk f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;relig­ger
betr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ffande konsthandeln. Men samma
risker som &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;beropats i fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga ora guld och antikviteter f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;religger givetvis &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ven vad g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller konst.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Mynt&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;En 
i  Stockholm mantalsskriven  person -   löntagare  -sålde  hösten   1979   sin 
myntsamling   för   1   railjon  kronor till  en  raynthandlare   i   Malmö.  
Denne   sålde   omedelbart saralingen  pä   export   för   samraa   pris   sora  
inköpspriset. Vinsten  utgjordes  av  den  fiktiva raorasen.   Löntagaren&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section65&gt;

&lt;p class=MsoNormal style='margin-bottom:39.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section66&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;32&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;som hade en inkomst av tj&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;nst understigande 30 tkr., uppgav i sin inkomstdeklaration att han s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lt en mynt­samling sora han f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rvat successivt
under 60-talet. Enligt 35 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; 4 mom. kommunalskattelagen f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;religger inte n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gon
skattepliktig realisationsvinst efter 5 &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs
in­nehav av l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;s egendom av typ mynt o. likn.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:9.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;D&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; n&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;gra inkomstdeklarationer ej finns bevarade f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ldre &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n 6
taxerings&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r kan n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gon kontroll av om ekonomiska f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ruts&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttningar
funnits f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r den n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mnde l&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n­tagarens
ink&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;p av mynt, konst, guld etc. ej g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ras. I praktiken saknas ocks&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; kontrollm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;jligheter
n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r varor­na v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l exporterats fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
landet. V&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdet p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; varorna kan ej kontrolleras inte heller kan
kontrolleras om n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gon reell export skett. N&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mnda omst&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndigheter
g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r att riskerna f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r angrepp p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskattesystemet, i av­sikt att
obeh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rigt utf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;verskjutande
ing&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ende skatt, &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;kat sedan r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten
till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt inf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdes.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Efter det l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nsstyrelsernas
svar l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mnades har det fram­kommit
ytterligare fall d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r avdragsr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten utnyttjats p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
ett otillb&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rligt s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt. Bl.a. p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r f.n. r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttslig
pr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;vning av ett fall som g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller export av guld i stor omfattning.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vi fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gade l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsstyrelserna &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ven
om den betydelse som den nya lagstiftningen f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r handeln med begagnade varor kunde f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ntas f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
skattekontrollen. Av de l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mnade svaren p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; denna fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga
frarag&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r att de nya best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mmelser­na har varit i kraft under en alltf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r kort tid f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
att n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gra erfarenhetsm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssiga uttalanden skulle kunna g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ras. Uppfattningen synes dock vara att den nya lag­stiftningen
kan bli av positiv betydelse &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ven f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r skattekontrollen.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section67&gt;

&lt;p class=MsoNormal style='margin-bottom:50.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section68&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;33&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:4.0pt;margin-right:46.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;4      UTREDNINGENS &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;VERV&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;GANDEN OCH F&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;RSLAG
4.1    Allm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nt&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatten &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r i princip utformad med sikte p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;att leda till en beskattning av den inhemska konsum­tionen
som Sr neutral i b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;de konsumtions- och konkur­rensh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nseende.  I detta neutralitetskrav ligger t.ex. att
skatten som s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dan inte skall p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;verka allm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nhetens
konsumtionsval eller ha   inverkan p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ringslivets struktur eller
organisationsformer.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r att merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r4eskatten skall fungera p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; detta s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
kr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;vs, att beskattningsomr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;det &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r generellt,
att skattskyldigheten omfattar samtliga led i produktions-och
distributionskedjan och att beskattningen i varje led begr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsas till den d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
skapade v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdetillv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;xten (merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdet). 
Dessutom kr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;vs att &amp;quot;privatimporten&amp;quot; blir
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;l f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r eri ekvivalent beskattning och
att exporten kan ske utan n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gon kvarst&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ende skattebelast­ning samt att skatten i &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;vrigt inte utformas med s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r­best&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mmelser
sora inneb&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r avsteg fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n neutralitetskra­vet.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;I systemet uppn&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;s
den till merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdet i varje led be­gr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsade beskattningen genom ett avr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;kningsf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rfarande
vid skattens redovisning till staten.  Det g&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
ut p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;att den skattskyldige d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rvid f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
dra av den skatt som bel&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;per p&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r den skattepliktiga verksamhe­ten
(ing&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ende skatt) fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n skatten som bel&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;per
p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; den egna oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttningen (utg&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ende
skatt).  &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;verstiger den ing&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ende skatten den utg&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ende &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terbetalas skillnads­beloppet till
den skattskyldige.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:37.0pt'&gt;&lt;i&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;3    Riksdagen 1981/82. 1 saml. Nr 214&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section69&gt;

&lt;p class=MsoNormal style='margin-bottom:19.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section70&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;34&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r generell i den meningen att den om­fattar f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv av s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;l oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttnings- som anl&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ggnings­tillg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ngar samt varor och tj&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;nster av omkostnadska­rakt&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r. 
Genom att avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tten &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ven g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv som
senare leder till export undviks i princip helt kumulativa skatteeffekter. 
Systemet erbjuder de skattskyldiga i varje led en priss&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttning utan n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gon
kvarst&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ende skattebelastning. 
Sluteffekten blir att den utg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ende skatten
p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; den sista oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttningen till den slutliga konsumenten &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;verensst&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mmer
med det be­lopp som tillsammans redovisas till staten av de skattskyldiga i de
olika leden i produktions- och distributionskedjan.  Avdragsr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten ger d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rmed
mer­v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatten karakt&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r av en till den inhemska konsum­tionen begr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsad beskattning som inte belastar expor­ten.  H&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r kr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;vs dock att &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ven
i vart fall privat­importen beskattas och detta &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r en av anledningarna till att raerv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rdeskattesystemet &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r utformat
med en skatteuppb&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rd i fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga om all inf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rsel
av skatteplik­tiga varor i samma ordning sora g&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ller f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r tull.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vid sidan ora vad som g&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ller
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r importbeskattningen &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r skattskyldigheten f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt begr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsad till verksamheter som yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssigt oms&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tter
skatteplikti­ga objekt (varor och tj&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nster)
inora landet eller ge­nora export.  Skattskyldighet f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;religger dessutora f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dan verksamhet i vilken oras&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tts objekt som omfat­tas av s.k. kvalificerat
undantag fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;n skatteplikt. Privat och annan
icke yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssig oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttning medf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
ej skattskyldighet.  Vissa i och f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
sig yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssi­ga verksamheter eller oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttningar av skattepliktiga objekt har dessutora av s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rskilda sk&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;l
och genora s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r­skilda best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mmelser undantagits fr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;n skattskyldig­het.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section71&gt;

&lt;p class=MsoNormal style='margin-bottom:41.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section72&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;35&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Vid
oms&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ttningar mellan skattskyldiga ger avdrags­r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tten f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ende
skatt automatiskt den &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;syftade skatteeffekten enligt den f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r merv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdeskatten
grund­l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ggande principen ora en till merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdet i varje be­skattningsled begr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nsad
beskattning.  Detta g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ller &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ven i fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ga om varor som importeras f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r vidaref&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r­s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljning h&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r i
landet eller f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r anv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ndning i verk­samhet som medf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r
skattskyldighet enligt ML.  Av­dragsr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tten i f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rening raed skattefriheten ger ocks&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;den
avsedda totala skattefriheten f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r export.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Denna
autoraatik bryts n&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r t.ex. en vara som f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r­v&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rvats raed
skatt f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r privat bruk s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljs av den pri­vate &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;garen och d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;refter p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; nytt
blir f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rera&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;l f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssig oms&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttning i begagnat skick.  Den priva­te s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljaren st&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r utanf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r merv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdeskattesystemet
och hans f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning medf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r vare sig skyldighet att ta ut skatt eller n&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gon r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt till
avdrag f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ende skatt.  K&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;paren, som bedriver yrkesm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssig
verksamhet, f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r genom vidaref&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljningen
en skattepliktig om­s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttning f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r vilken skatt skall redovisas enligt erh&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;llet
vederlag.  Genora avdragsr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tten f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r fiktiv skatt begr&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nsas beskattningen    &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ven i
detta fall till merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdet vid den nya oms&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttningen av varan i begagnat
skick.  D&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rmed undanr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;js den kumulativa skatteeffekt som p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;talades i
kritiken raot den tidi­gare g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llande ordningen f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r beskattningen av begag­nade
varor.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Som
tidigare n&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnts &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r avdragsr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tten f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r fiktiv skatt i princip generell.  Den g&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ller inte
endast f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ter­f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rvade varor (oms&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttningsvaror) som v&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rt f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rslag avs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;g utan &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ven varor
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r anv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ndning i den skattskyldiges verksamhet, t.ex.
investeringsva­ror.  Den generella avdragsr&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tten inneb&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r dessutora
att avdragsr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;religger &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ven f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r andra varor &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section73&gt;

&lt;p class=MsoNormal style='margin-bottom:38.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section74&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;36&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:10.0pt;margin-right:33.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dana sora &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r eller kan anses som begagnade.  Exem­pel h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rp&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt; &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r den av skatteutskottet uppm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rksammade r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten
till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r uppk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;p av b&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
och svamp.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:33.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Till en helt dominerande del g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten
till av­drag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt vad man med &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;vergripande be­grepp brukar beteckna som begagnade
varor.  Vi tar . d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rst upp fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gan om avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten
i vad avser dessa varor och d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;refter i ett
s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rskilt avsnitt av­dragsr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
andra varor.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;4.2  Handeln raed begagnade varor m.m.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Begreppet begagnade varor &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r i nu f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;revarande sam­manhang knappast
entydigt.  Vi vill f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r v&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r del g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ra &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tskillnad mellan en varugrupp som vi h&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r betecknar som bruksvaror och en annan som kan betecknas som
investerings- eller kapitalplaceringsobjekt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:22.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Bruksvarorna &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dana som f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rvas av bl.a.
privatper­soner f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rbrukning eller egen anv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndning. 
Vissa av dessa bruksvaror kan betecknas som kapitalvaror med l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ng anv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndningstid. 
Typiskt f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r dessa varor &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att de minskar i v&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rde genom f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rslitning eller av d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rmed j&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rliga sk&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;l,
exempelvis personbilar, fritidsb&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tar,
husvagnar o.d.  Det &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r vanligt att s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dan begagnad kapitalvara l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mnas som dellikvid vid k&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;p av en ny.  Den kan ocks&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; utan n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gon
ers&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttningsanskaffning avyttras till
betydande restv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rden. Man kan numera regelm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssigt f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ruts&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tta att detta rest­v&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rde redan &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r beskattat genom den
fullbeskattning av va­ran som skedde n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
den omsattes f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rsta g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ngen f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
privat anv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ndning.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section75&gt;

&lt;p class=MsoNormal style='margin-bottom:42.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section76&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;37&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;En &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljning inora den yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssiga handeln av en tidigare beskattad vara innebar
enligt de &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ldre best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;raraelserna en ny beskattning av det tidigare beskattade
restv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdet. Det var den effekten som
kunde undvikas genom en skattefri privathandel som ofta skedde genom medverkan
av yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssiga f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rmed­lare. I s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dant
fall inskr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nktes beskattningen till att g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lla den provision f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rmedlaren uppbar.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Som nyss n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mnts kan man
numera som normalt utg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; fr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;n att en begagnad bruksvara som p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
nytt blir f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;l f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig oms&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttning
har beskattats tidigare som ny och enligt det v&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rde varan d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; hade. Den nu g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llande ordningen med avdragsr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv
skatt inneb&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r att statens beskattningsanspr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;k vid den nya skattepliktiga oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttningen inskr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nks
till att g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;lla det merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde som varan tillf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rts hos den yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssige &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljaren. G&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ller
det en begagnad bruksvara som skattskyldig f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rvar inte f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ter­f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljning utan f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r bruk i den skattepliktiga verk­samheten inskr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nks beskattningen genom avdrags­r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten till att g&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lla
den v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeminskning som varan har underg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt hos den icke skattskyldige s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljaren. Statens beskattningsanspr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;k inskr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nks
d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rmed i detta fall till vad som svarar
mot den sistn&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mndes brukande eller konsumtion av
varan h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r i landet. P&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; samma s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
begr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nsas beskattningen n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r bruks­varan f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rvas f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljning genom export och varan kan d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rmed exporteras skattefritt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vad g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller den andra varugruppen, som vi
betecknat som investerings- eller kapitalplaceringsobje.kt, &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llandena andra. De varor som vi vill h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n­f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ra till
denna kategori &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r i f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rsta hand konst.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section77&gt;

&lt;p class=MsoNormal style='margin-bottom:42.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section78&gt;

&lt;p class=MsoNormal style='margin-top:1.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:10.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;antikviteter, smycken samt saralarobjekt av skilda slag. I
flertalet fall underg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r dessa varor i pri­vat &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;go ingen v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeminskning
genom f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rslitning eller p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; annat d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rmed
j&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rligt s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt. Det f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r­h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ller sig tv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rtom ofta s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
att de i st&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;llet &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;kar i v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rde. S&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dana privata investeringsvaror har ofta under l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ng tid varit i privat &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;go. I de flesta fall torde varorna aldrig tidigare omsatts i verksam­heter
som medf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rt skattskyldighet till merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde­skatt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Enligt de &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ldre best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mmelserna &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tnj&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;t en yrkes­m&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssig
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljare av s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dana investeringsva­ror ingen r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt men skyldighet f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rel&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;g att redovisa utg&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ende skatt f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r det v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde varan representerade vid &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning­en. St&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rre
delen av detta v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rde hade i dessa fall skapats utanf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r den yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssiga
verksamheten. Den &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljaren tillf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;krade r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r fiktiv skatt betyder att beskattningen in­skr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nks till att g&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lla
det hos &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljaren skapade merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdet.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vad slutligen ang&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
de av oss sora kapitalplace­ringsobjekt betecknade varorna g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r det f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llan­det att de Sr oraedelbart realiserbara att de n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rmast &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
att j&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mst&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;lla med aktier, obligationer eller andra v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdepapper. De kan f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rvas f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ngsiktiga v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdes&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;krade
innehav eller i kort­siktigt spekulationssyfte med f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rhoppningar ora snabb v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;kning. I f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rsta hand g&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ller
detta guld och silver i form av tackor vilka varor dessutom &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r dagliga
internationellt g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;llande b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rsnoteringar. I sarama syfte kan ocks&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;diaraanter och andra &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;dla stenar f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rvas.&lt;/span&gt;&lt;/p&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all&gt;
&lt;/span&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;38&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section79&gt;

&lt;p class=MsoNormal style='margin-bottom:40.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section80&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;39&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Personer
som f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rvar de h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r avsedda placeringsob­jekten kan sora regel inte
anses driva handel med skattepliktiga varor. Trots att ett betydande an­tal k&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;p och f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljningar
kan ske torde vinst- eller f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rlust p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; verksaraheten beskattas enligt realisations­vinstreglerna.
Verksamheten &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r inte att anse sora yrkesm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssig i ML:s
mening och f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ranleder d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r inte skattskyldighet till merv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdeskatt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ven den yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssiga handeln med &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;delmetaller och &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;dla
stenar &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ger r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r fiktiv skatt vid f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv av
sina varor fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n ej skattskyldiga med skyldighet att redovisa
skatt vid f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning inom landet. Huruvida f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rvet sker
i beskattat eller obeskattat skick saknar betydelse. Effekten blir &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ven i
dessa fall att endast de v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rden som h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r avsedda placeringsobjekt tillf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs i den
yrkes­m&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ssiga handeln beskattas. Hos dessa personer upp­kommande vinster och f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rluster p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;verkar
inte den skatt som utg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r vid oms&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttningen hos de yrkes­m&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssiga &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljarna.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Enligt
v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r uppfattning visar redog&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;relsen hittills att avdrag f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r fiktiv &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;catt f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r anses
st&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt; i &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;verens­st&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mmelse med en beskattning enligt merv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdeskatte­principen.
I vart fall f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r detta anses g&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;lla s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; l&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nge det r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r sig om
transaktioner helt inom landet. L&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ns­styrelsernas svar p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; v&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rfr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gan visar
inte heller att avdragsr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tten i fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ga om dessa transaktioner v&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;llat n&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gra st&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rre
problem. V&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r uppfattning &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r att avdragsr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tten s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ngt varit till f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdel.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Den
utglidning som tidigare skedde till en ofta ob­skyr f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rmedlingsverksarahet
har i stort upph&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rt. Tidigare merv&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdeskattespecifika
kontrollproblem har undanr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;jts. I s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rskild grad g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ller detta handeln&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section81&gt;

&lt;p class=MsoNormal style='margin-bottom:39.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section82&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;40&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;med begagnade bilar och andra kapitalvaror. Samma f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdelar har dock uppn&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tts f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r samtliga f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;retag som f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rvar varor fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
ej skattskyldiga personer f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljning inom
landet.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Kontrollbilden f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
alla dessa f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;retag &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r i princip den att f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;retagen har en i sin helhet skattepliktig oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttning med en generell r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
samtliga f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv av skattepliktiga varor. De fr.o.m. den 1 januari 1981 g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llande best&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mmelserna
om redo­visningsskyldighet inneb&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r att f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;retagen f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
helt beskattnings&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r har att redovisa utg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ende merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rde­skatt
p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; den enligt avslutade r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;kenskaper redovi­sade oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttningen. Rent k&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ntrolltekniskt
kan man p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;st&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; att den skatt ber&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rda f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;retag har att kort-periodiskt inbetala f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r helt beskattnings&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r mot­svarar en skatt p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt; den i f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;retaget redovisade brutto­vinsten med justering f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r lagerf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ndringar, k&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;p
och f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljningar av inventarier och med r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
till  av­drag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ende skatt som bel&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;per p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv av omkostnadsnatur.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r i stort sett samtliga f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;religger det d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r nu­mera en gemensam beskattningsram f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r inkomst- och merv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rdeskatt. Samma int&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;kter med
avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;j. kost­naderna f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv av oms&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttningsvaror
skall tas till beskattning f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;da skatteslagen. Handeln med begagnade varor sker
till st&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rre delen hos sm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;re­tag. Det &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r enligt v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
uppfattning av.s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r­skilt v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde om f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
dessa f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;retag en med inkomst­skatten
gemensam beskattningsrara kan uppr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tth&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llas f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatten. F&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ksverksamhet
kommer att genomf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ras inom RSV:s s.k. MOMS-org.projekt
med maskinella sammanst&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;llningar f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r helt beskattnings­&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r av de kortperiodiska merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatteredovisning­arna
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;verslagsm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssiga avst&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mningar mot inkomst­redovisningen i vederb&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;randes inkomstdeklaration.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section83&gt;

&lt;p class=MsoNormal style='margin-bottom:36.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section84&gt;

&lt;p class=MsoNormal style='margin-left:3.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;41&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;En p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; detta s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt uppbyggd skattekontroll med ett gemensamt ansvar
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;l merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdeskatte- som inkomsttaxeringsorganen att
redovisningarna &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ngt m&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;jligt korrekta m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ste ha ett s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rskilt v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rde.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Lika positiv kan dock bed&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;mningen inte bli n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r objekt f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r vilket avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tnjutits blir f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;l f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r skattefri exportf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljning. Vi har dock inte funnit att
det i princip finns n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;got att inv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nda mot avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r det &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga om export
av s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dan vara som vi h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r har betecknat som bruksf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;l. Normalt blir
det h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r som.tidigare framh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llits fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga
om en best&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ende beskattning som svarar mot v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdet av varans brukande h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r i landet.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Annorlunda st&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ller
det sig emellertid n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r det blir fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga om export av vad vi betecknat som in­vesterings-
eller kapitalplaceringsobjekt efter det avdrag f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r fiktiv skatt &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tnjutits. Den korri­gering av
avdraget f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt som faktiskt sker
genom fullbeskattning av varan vid &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r­s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljning inom
landet med en kvarst&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ende beskatt­ning av det merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde varan tillf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rts
hos den yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssige &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljaren uteblir vid en oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt­ning av varan genom export. Enligt v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r uppfatt­ning ger de nu g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llande best&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mmelserna
h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rvidlag ett felaktigt resultat.
Orsaken h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rtill &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att av­drag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt tillerk&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nns export&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ren med belopp som ber&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;knas p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; anskaffningskostnaden f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r exportvaran. Detta g&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ller oavsett om varans v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rde
skapats i ett tidigare skattskyldigt led eller ej. I princip kan avdragsr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt anses vara motiverad en­dast i den m&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n anskaffningskostnaden svarar mot ett tidigare
beskattat restv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rde. Ar det d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;remot fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga
om f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv av en vara som tidigare aldrig belagts med merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdeskatt eller beskattats enligt l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gre v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rde &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n export&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rens
anskaffningspris med-&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section85&gt;

&lt;p class=MsoNormal style='margin-bottom:36.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section86&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981'82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                               &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;42&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r r&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv
skatt i reali­teten en negativ beskattning. Enligt v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r uppfattning b&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
denna m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;jlighet till omotiverade avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rhind­ras s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rskilt
som denna m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;jlighet uppenbarligen har utnyttjats
under den tid som best&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mraelserna var i kraft.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:34.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vi vill ocks&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
framh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;lla att de skattel&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ckage som skett i viss exporthandel f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt en omfattning som beror p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; extraordin&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ra
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;llanden.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:17.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Som exempel h&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rp&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; vill vi n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;got
ber&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ra vad som f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;re­kommit inom guldhandeln.  Guldpriset steg mycket
kraftigt under 70-talet.  Fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n ett
relativt fast pris p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; ca 6 000 kr/kg steg det fram till &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r 1979 till ca 40 000 kr/kg.  Under h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;sten 1979 och v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ren
1980, dvs. efter det best&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mmelserna om r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt tr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt i kraft, steg priset snabbt
ytter­ligare till rekordnoteringen 112 000 kr/kg den 21 januari 1980.  Priset
sj&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nk sedan under v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ren 1980 f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
att n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; en sedan dess t&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mligen stabil  niv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; kring 70 000 kr/kg.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Motsvarande extraordin&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ra
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;llanden har r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ven inom silverhandeln. Silvret noterades h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;sten 1979 till drygt 1 000 kr/kg f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;refter
stiga till ca 6 000 kr/kg under v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ren
1980. D&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;refter sj&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nk priset snabbt igen till ett alltj&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mt g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llande pris
p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; drygt 2 000 kr/kg.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;I detta sammanhang b&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
ocks&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; n&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;mnas att tidigare g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llande nedsm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ltningsf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rbud
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r svenska kurserande silvermynt har
slopats.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nu anf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rda f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llanden
gjorde att uppk&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;pen av privat silver och guld under
h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;sten 1979 och v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ren&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section87&gt;

&lt;p class=MsoNormal style='margin-bottom:38.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section88&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;43&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;1980 fick en oberoende av best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mmelserna om upp­k&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;parnas r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv skatt onormal omfattning. Uppenbart &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r dock att exporthandeln vad g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller guld och silver premierats p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; ett ej avsett s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
av dessa best&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mmelser. Best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mmelserna har ocks&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; i ett par uppm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rksammade fall frestat till rena
falsarier med falska avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt
till betydande belopp. Det &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r ocks&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mst dessa f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llanden som
st&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller krav p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rder i fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga
om r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv skatt. I f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljande avsnitt redovisas olika t&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nkbara
l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;s­ningar och v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra st&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llningstaganden.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;4.3  T&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nkbara l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;sningar&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Enligt v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
uppfattning kan de missf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;llanden som best&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mmelserna om r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt gett upphov till i allt v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;sentligt
betraktas som ett exportproblem.  Det &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
omfattningen och betydel­sen av vad detta problem egentligen g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller sora en­ligt v&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r raening b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mma vilka korrigerings&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;t­g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rder som beh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ver vidtagas.  I det f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljande disku­teras olika t&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nkbara
l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;sningar f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att koraraa till r&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tta med problemen f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdeskattens del.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;4.3.1  R&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten till
avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt slopas&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Enligt v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
uppfattning kan problemet angripas uti­fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
tv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; vitt skild utg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ngspunkter.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Den ena &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r att
angripa problemen inom ramen f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r de
principer som nuvarande avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv skatt bygger p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;, n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mligen en
begr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nsning av statens skatteanspr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;k till det i yrkesm&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ssig verksamhet tillskapade skattepliktiga merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdet.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section89&gt;

&lt;p class=MsoNormal style='margin-bottom:36.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section90&gt;

&lt;p class=MsoNormal style='margin-left:3.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;44&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Den   andra   skulle vara att ge beskattningen av f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv av
skattepliktiga varor f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r konsumtion st&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rsta m&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;jliga
bredd. Varje skattepliktig oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt­ning inom
landet av en skattepliktig vara skulle d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ffas av en definitiv skatt. Den privat skatte­fria
handeln mellan ej skattskyldiga personer m&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ste
i ett s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dant system ges s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; litet utrymme att s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;dan privathandel framst&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r som&amp;quot;
en i det n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rmaste betydel­sel&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;s konkurrensfaktor f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r den yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssiga och skattskyldiga handeln.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vid detta syns&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; merv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rdeskatten torde det vara n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ndigt att p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
nytt ta upp det av oss tidigare framlagda men avvisade f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rslaget om en generell skattskyldighet f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r auktionsf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttare. En annan och kanske &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n viktigare &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rd m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ste vara att
sk&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r­pa beskattningsanspr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ket mot s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dana
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;retagare som yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssigt medverkar vid f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljningar av skatte­pliktiga varor
mellan privatpersoner. Som vi fram­h&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llit
tidigare under h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nvisning till vad vi anf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rt i v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rt
delbet&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nkande III kan en f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rmedlare medverka mycket aktivt vid s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dana aff&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rer
och under f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;l­landen som f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ga skiljer sig fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning i eget namn. F&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rmedlarens skattskyldighet &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
enligt g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;llande regler begr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsad till den uppburna provisionen trots att
kundvaran kan utbjudas till f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning i f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rmedlarens
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljningslokaler i vilka han &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ven
sj&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;lv oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tter egna varor av samma slag. F&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rmedla­ren kan uppr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tta kontrakt och avtal f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
uppdrags­givarens r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;kning och ocks&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r hans r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;kning uppb&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ra
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rsaljningslikvid och &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ven diskontera uppr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ttade avbetalningskontrakt. Uppenbart &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r att en s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dan f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r­medlingsverksamhet utgjorde ett reellt hot mot den seri&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;sa handeln fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mst
med kapitalvaror innan han­deln tillerk&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndes
r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv skatt. Skulle denna avdragsr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt slopas m&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ste
man enligt v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r uppfattning samtidigt vidga
beskattningsanspr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ket gentemot den yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssiga f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rmedlingsverksamheten.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section91&gt;

&lt;p class=MsoNormal style='margin-bottom:33.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section92&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;45&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;vill man skapa neutralitet mellan handeln och f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rmed­lingsverksamheten borde den sistn&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mnda &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ggas skyl­dighet att redovisa skatt p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; hela det vederlag den ej skattskyldige s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljaren uppb&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
vid sin f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljning av varan. En s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dan ordning
kr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ver ett omfattande regelsystem och
skulle dessutom v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;lla vad vi befarar sv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rbem&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;strade
kontrollproblem.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Man m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ste vidare v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga de f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdelar
och nackdelar som nu g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;llande best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mmelser inneb&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
i f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;llande till de &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ldre. Vi anser f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r del att de
nya best&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mmel--serna i allt v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;sentligt undanr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;jt
de komplikationer som f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljde enligt den &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ldre ordningen med konkurrens­snedvridande utglidning
av handeln till en ofta ob­skyr f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rmedlingsverksamhet.
Det kan antas att de &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ldre best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mmelserna i ML fick handeln att s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ka sig v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gar
som inte n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ddes av beskattning vare sig till
inkomst- eller merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt. Undantaget fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n skat­teplikt f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
begagnade personbilar skapade ett mer-v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskattespecifikt
kontrollproblem speiellt i fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga om inbytestranskationerna.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Enligt v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
uppfattning kan d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r ett &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terinf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rande av undantaget fr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;n skatteplikt f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r begagnade person­bilar och
motorcyklar inte komma i fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga.  K&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n­trolltekniskt inneb&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r den nya ordningen s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dana f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r­delar framf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
den &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ldre att nu g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llande regler m&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ste
bibeh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;llas f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r bilhandeln.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ven
handeln med s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dana kapitalvaror som fritids­b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tar, husvagnar och liknande arbetar under principiellt
sarama villkor som bilhandeln.  De nu g&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llande
beskattningsreglerna har i allt v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;sentligt
undanr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;jt de problem dessa branscher
tidigare hade att brottas med.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section93&gt;

&lt;p class=MsoNormal style='margin-bottom:38.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section94&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;46&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;En generellt slopad r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r enligt v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
uppfattning inte p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;kal­lad.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vid remissbehandlingen av v&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rt delbet&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nkande III,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rslaget ora inf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rande av r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;fiktiv skatt f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdes
fram, f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rordade n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gon reraiss-&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;instans att endast inbyteshandeln skulle ges en&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rskild behandling.  I de fall den
yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssige&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljaren vid f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljning av
viss kapitalvara&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;som dellikvid godtog ett inbyte av en begagnad vara&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;av samma slag skulle beskattningen inskr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nkas till&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;att g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;lla mellanavgiften, dvs. skillnaden
mellan&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;priset p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt; den f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lda
kapitalvaran och inbytesvaran.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:2.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;En s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dan ordning skulle endast kunna
till&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mpas f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r handeln med s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dana
kapitalvaror i vilken inbyten&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:4.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rekommer.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;RSV f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rordade i sitt yttrande att r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r fiktiv skatt skulle begr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nsas
till att g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;lla handeln med personbilar,
motorcyklar, husvagnar, fri­tidsb&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tar
och musikinstrument.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vi anser att b&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;da
dessa alternativ i och f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r sig un­danr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;jer problemen f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
de branscher inom vilka den f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;reslagna
ordningen skulle f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; till&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rapas.  Redovis­nings- och kontrollproblemen skulle dock &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;teruppst&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;med
full styrka betr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ffande den stora grupp f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;retag som driver handel med andra begagnade varor. 
Vi av­visar d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r den nu diskuterade l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;sningen om
ett slopande av avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tten f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv skatt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:2.0pt;margin-right:33.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Detta inneb&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r ocks&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; att vi i det f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljande
disku­terar &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tg&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rder som i princip bygger p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
en till det skattepliktiga merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdet begr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsad beskatt­ning .&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section95&gt;

&lt;p class=MsoNormal style='margin-bottom:40.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section96&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;47&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:38.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;4.3.2  Beskattningsv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdet
best&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ms till skillnaden mellan f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljnings- och
anskaffningspris (nettometoden)&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;I vissa utl&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndska system
till&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mpas en ordning enligt vilken
beskattningen inskr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nks till att g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lla skill­naden mellan det vederlag en skattskyldig &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r­s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljare uppb&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
vid f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljningen av en begagnad vara och det pris han sj&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lv erlagt f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
varan.  Denna be­skattningsteknik till&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mpas
i Danmark f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r handeln med begagnade
personbilar.  Tekniken skulle kunna beteck­nas som en nettoraetod enligt vilken
forraellt sett n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;got avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ende skatt
aldrig raedges men att varans ink&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;pspris
avr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;knas fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n vederlaget vid best&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;mmandet av beskattningsv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdet
vid f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljnings­tillf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;llet.  Den  nu till&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mpade tekniken med r&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt vid anskaffning av
va­ran men raed skyldighet att redovisa utg&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ende
skatt f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r hela vederlaget vid f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljningen skulle
d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; kun­na betecknas som en
bruttometod.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nettometoden, konsekvent till&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mpad vid all yrkes­m&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ssig handel med begagnade varor, skulle i fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga om inhemska transaktioner ge samma effekt som den
medgivna r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv skatt. Skilj­aktigheter uppkommer dock vid &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;export. 
Nettoraetoden ger en ren nolleffekt eftersora exportf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljningen kan
ske skattefritt men utan n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gon r&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ende skatt.  Brutto­metoden d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;remot
till&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ter &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ven den en skattefri ex­portf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning men med r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Det skattebortfall som bruttometoden gett upphov till
uppkommer inte i en beskattningsteknik enligt nettometoden.  Denna har dock ett
begr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nsat till-&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section97&gt;

&lt;p class=MsoNormal style='margin-bottom:37.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section98&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                              &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;48&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mpningsomr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;de.  Den kan anv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndas
endast f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r ora-s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttningsvaror i den yrkesra&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssiga handeln. D&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;remot
kan den inte appliceras p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; anskaffningar av inventa­rier
eller andra varor f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r bruk i skattskyldigs verk­samhet
eftersom det inte finns n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;got f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljningspris fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n vilket anskaffningskostnaden kan avr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;knas.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Av redovisningsm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssiga
och kontrolltekniska sk&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;l skulle en nettometod knappast
kunna till&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mpas inora stora delar av den
yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssiga handeln med begagna­de
varor.  Sora exempel kan n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ranas antikvariaten, mynthandeln
och handeln med &amp;quot;kuriosa&amp;quot;.  F&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning­en i dessa f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;retag sker s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; gott sora undantagsl&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;st &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ver disk och
utan n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gon faktureringsskyldighet. Det
skulle st&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ta p&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; betydande sv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;righeter f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r den skattskyldige att under s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dana f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llanden fullg&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö­&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ra
skatteredovisningen p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; ett korrekt s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt bl.a. med h&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nsyn
till kravet att kunna visa ink&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;pspriset f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r varje s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ld
vara. En skattekontroll skulle i det n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rmaste
om&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;jligg&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ras.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nettometoden skulle d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r, s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt; vitt vi kan
finna, f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; begr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;nsas till att g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;lla endast vissa varor med d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rtill ett visst l&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gsta
pris. Om kontroll­problemen skall kunna begr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nsas
m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ste det bli fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga om l&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
identifierbara varor med relativt h&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga
v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rden. Redan att best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mma en v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdegr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ns ska­par som vi visat i v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rt delbet&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nkande
III sv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rbe­m&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;strade tr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;skelproblem. Stora delar av &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;&amp;lt;jen  &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;yrkes­m&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssiga handeln skulle dessutom inte kunna till-l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mpa eller till&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tas
till&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mpa tekniken.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r den handel som avser kapitalvaror
inneb&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r en nettometod att den
skattskyldige m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ste binda ett st&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rre eget kapital i varulagret. Den nu g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llande omedelbara avdragsr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt inneb&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section99&gt;

&lt;p class=MsoNormal style='margin-bottom:35.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section100&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;49&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;en vid nuvarande skattesats 17,7 % l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gre anskaff­ningskostnad f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttningsvaror
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;n vad netto­metoden kr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ver. En &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;verg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ng till nettometoden skulle d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;retag med
stora varulager som kanske i vart fall s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;songm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssigt kan ha l&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;g
om­s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttningshastighet inneb&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra en betydande likvidi­tetsp&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;frestning.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Med h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nsyn till de inv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ndningar i s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l materiella som skattetekniska h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nseenden som enligt det an­f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rda kan riktas mot denna l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;sning anser vi att den b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r avvisas.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:51.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;4.3.3   R&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten till
avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt avsk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r vara som f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rvas f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;export&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Som vi tidigare framh&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llit
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r nu r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dande missf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l­landen vid till&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mpningen
av best&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mmelserna om r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt i allt v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;sentligt knut­na till yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssiga f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljningar p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
export.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Till att b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rja med
finns det anledning framh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;lla, att endast en mycket liten del
av handeln med begag­nade varor avser eller utmynnar i f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljning p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; &amp;#9632; export.  Flertalet f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;retag som handlar med begagna­de varor sora f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rvas med r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fik­tiv skatt har ingen exportf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning.  I den m&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dan f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rekommer torde det oftas g&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lla
enstaka transaktioner medan oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttningen i &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;vrigt avser in­l&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndsk 
oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttning. Det l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ckage som finns i nu g&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;l­lande system kan antas ha uppkommit hos ett be­gr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsat antal skattskyldiga inom speciella branscher.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:32.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;4   Riksdagen 1981/82. 1 saml. Nr 214&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section101&gt;

&lt;p class=MsoNormal style='margin-bottom:17.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section102&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;50&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vi kan heller inte finna att problemet skulle g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lla rent generellt f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r all omf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljning av varor p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; ex­port. S&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dana kapitalvaror som kan f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ruts&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttas ha
beskattats vid f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rstag&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ngsf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljningen har ett i princip beskattat restv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r de i
begagnat skick f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
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style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
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style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rvas fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gon som inte
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r skattskyldig. Av sarama sk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l som exportf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning av nytillverkade varor kan ske skattefritt
med oinskr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nkt r&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
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style='font-size:9.0pt;font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ende skatt hos skattskyldiga tillverknings­f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;retag eller &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljare &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r det befogat att ocks&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r avsedda varor kan exporteras helt
skatte­fritt, dvs. med r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r export&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ren att tillgodo­g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra sig avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Det ober&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttigade
skattebortfallet g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller vid export­f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljning av s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dana varor vilka aldrig tidigare har beskattats. Det
g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller ocks&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r en vara
som beskattats vid en tidigare f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rstag&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ngsf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lj-ning underg&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdestegring under den tid varan
innehafts av n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gon inte skattskyldig, t.ex. varit
i privat &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;go.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:33.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;I allt v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;sentligt
borde ett avsk&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rande av r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r fiktiv skatt vid f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r om­s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttning genom export enbart av detta slag av varor
vara tillr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ckligt f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rhindra
ett o-motiverat skattebortfall.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;I praktiken synes dock en s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;dan regel inte vara till&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mplig. 
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljarna torde regelm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssigt inte redan vid anskaffningstillf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llet kunna avg&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ra
om en oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttningsvara f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rvas f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;refter
exporteras.  En enligt v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r raening praktiskt till­l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mplig l&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;sning
skulle i st&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;llet vara att bibeh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l­la den generella avdragsr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten men komplettera den&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section103&gt;

&lt;p class=MsoNormal style='margin-bottom:37.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section104&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;51&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt'&gt;&lt;span style='font-family:Verdana'&gt;med
en skyldighet att &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ra utnyttjad avdrags­r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt n&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r faktisk
expott skett.  Eftersom endast en br&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kdel av de varor som den yrkesm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssiga
handeln f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rvar med r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r fiktiv skatt s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljs p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; export b&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r man med
en p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt; detta tekniska s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt av­skuren avdragsr&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt n&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; ett
riktigt resultat med ett bibeh&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llande av skattefriheten f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r oms&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; ex­port.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Det
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rekommer dock att yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssiga uppk&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;pare som f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rvar varor med r&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r fiktiv
skatt s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ljer varan vidare till skattskyldiga exportf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;re­tag. 
Detta har f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rekommit i betydande omfattning inora handeln raed &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;delmetallvaror
inkl. guld- och silverskrot, men ocks&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; i handeln med konst och antik­viteter.  Skattesvinnet
uppkommer i dessa fall inte hos exportf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;retaget utan hos den yrkesm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;s­sige
uppk&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;paren.  Det avdrag sora export&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ren g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r av­ser en faktisk skatt f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r vilken
uppk&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;paren &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r redo­visningsskyldig .&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Det
skulle d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r kunna vara motiverat att &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;l&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gga &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljare som
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rvat .vara med r&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt till av­drag f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r fiktiv
skatt skyldighet att &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ra av­draget om varan s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljs till
annan yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssig &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ter­f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljare.  En s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;dan ordning skulle dock inneb&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ra avsev&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rda
komplikationer.  Sora exempel kan anf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ras n&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r antikhandlare f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rvar l&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ret i ett
d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;dsbo. I l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ret ing&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r ofta f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;l med vilka f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;retaget normalt inte driver handel.  S&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;dana s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljs d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r ofta
till annan &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljare.  Uppk&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;paren skulle d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; enligt den t&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nkta ordningen &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ra avdrag
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ende fiktiv skatt som h&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r sig
till de avytt­rade f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;len.  Detta f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ruts&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tter d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; en individu­ell priss&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning av
de f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rera&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;l sora ing&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r i det f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r­v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rvade l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ret.  Detta skulle skapa ett s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rskilt&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section105&gt;

&lt;p class=MsoNormal style='margin-bottom:38.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section106&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;52&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;kontrollproblem av betydande omfattning. Skatte­kontrollen
m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ste dessutom inriktas p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt avdragen
skatt skall &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ras inte endast vid en f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lj­ning p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
export utan &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ven i alla de fall varan s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljs till skattskyldig k&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;pare.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:19.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Komplikationer skulle dessutom uppkomma exempelvis i det
fall en guldsmed f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rvar f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;l av &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;delme­tall som sedan sm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lts ned f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;teranv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ndning sora r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å­&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;vara
i den egna tillverkningen.  S&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljs den
tillver­kade varan till ej skattskyldig k&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;pare
skulle rent principiellt ingen &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ringsskyldighet f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;religga.
Om varan d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;remot s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljs p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt; export
eller till annan &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljare skulle i princip f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;religga en skyldig­het f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r guldsmeden att &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra den ing&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ende
fiktiva skatt som bel&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;per p&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; i varan ing&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ende metallskrot. Uppenbart &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att en s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dan
ordning inte kan till&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rapas i praktiken.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:17.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Enligt v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
uppfattning b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r man i st&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llet f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ka finna en l&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;sning
enligt vilka korrigeringar f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
omotiverade avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt skall g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ras enbart vid f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
export. Om dessutom korri­gerings&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rderna kan begr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nsas
till vissa s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r­skilda i lagen angivna varor
skulle de merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatte­specifika justeringarna
beh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;va g&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ras endast hos ett f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tal
skattskyldiga. Med de stora vinster.man kan n&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; genom att koncentrera korrigerings&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rderna till ett begr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;nsat antal skatteredovisningar anser vi det f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rsvarbart med relativt l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ngtg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ende detalj­regleringar
vad g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller denna exporthandel, om man f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r handeln i stort kan beh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lla alla de redovisnings­tekniska och kontrollm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssiga f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdelar
den nu till-l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mpade tekniken inneb&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section107&gt;

&lt;p class=MsoNormal style='margin-bottom:40.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section108&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;53&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Handeln med begagnade varor av det slag vi h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r avser har sedan l&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;nge &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gnats s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rskild uppm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rksamhet
av andra sk&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;l &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;n de som dikterats av skattekontrollen. Ett uttryck h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r lagen (1981:2) om handel med skrot och begagnade
varor samt f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rordningarna (1981: 402) om handel
med skrot och (1981:403) om handel med begagnade varor. Dessa f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rfattningar tr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dde
i kraft den 1 juli 1981 .&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Gemensamt f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r dessa f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rfattningar &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
att de syftar till att f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rebygga avs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttning av stulet eller eljest olovligen &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tkommet gods och att underl&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tta polisens efterspaning av s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dant gods.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Enligt 2 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt; f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rordningen (1981:403) om handel med be­gagnade varor
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mmelserna till&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rapliga
p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;1.    mopeder, cyklar, utombordsmotorer och motors&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gar,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;2.&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;symaskiner,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:22.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;3.&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;kameror samt
objektiv till kameror, projektorer, ur och kikare,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:1.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;4.&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;skrivmaskiner
och r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;knemaskiner,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:22.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;5.  radio- och televisionsapparater, bandspelare,&lt;br&gt;
skivspelare, musikanl&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ggningar och musikinstru-&lt;br&gt;
raent,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;6.&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lsverk,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:22.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;7.&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;naturp&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rlor, naturliga och syntetiska &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;delstenar samt f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l som helt eller till v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;sentlig del best&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
av guld, silver eller platina,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:22.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;8.&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;l som helt
eller till v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;sentlig del best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r av koppar, m&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssing,
tenn, brons eller nysilver,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:22.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;9.&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;vapen med
undantag av s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dana skjutvapen som om­fattas av
vapenslagen (1973:1176),&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;10.&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;alster av
bildkonst,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;11.&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;konstalster av
glas, porslin och annan keramik.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section109&gt;

&lt;p class=MsoNormal style='margin-bottom:42.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section110&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;54&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Med handel avses enligt f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rordningen &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ven auktions­f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljning och
annan liknande f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljning. Vidare g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller att en obrukad vara anses som
begagnad om den utbjuds icke yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssigt
till den som bedriver handel enligt f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rordningen.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:23.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rordningen om handeln med begagnade
varor inne­h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller bl.a. f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljande best&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mmelser
om vad den som bedriver handel med s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dana
varor har att iakttaga.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Den som driver handel med varor sora h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r angetts skall vara registrerad enligt f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rordningen. An­m&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lan
om registrering skall g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ras hos polismyndig­heten i varje
ort d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fast f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljningsst&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lle finns. Om fast f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljningsst&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lle saknas skall anm&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;lan g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ras hos polismyndigheten i den ort
d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r handeln huvudsakligen skall
bedrivas.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Anm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;lan f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r registrering skall f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rutom bl.a.
full­st&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ndiga personuppgifter om handlaren
ocks&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; inneh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l­la uppgift om vilka slag av begagnade varor som
handeln omfattar. Polismyndigheten skall utf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rda
be­vis om registreringen samt f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ra register &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ver hand­lare. Tillsynen &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ver efterlevnaden av f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rordningen och de f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;reskrifter
som har meddelats raed st&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;d av f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rordningen ut&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;vas
av polismyndigheten.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Handlare f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r ta emot
varor endast av den som &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r k&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;nd f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r handlaren eller som p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; ett tillf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rlitligt
s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt styrker sin identitet.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;N&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r begagnade varor tas emot skall
anteckningar g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ras p&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rskilda i kronologisk ordning numrerade
ink&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ps­notor. Anteckningarna skall avse&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section111&gt;

&lt;p class=MsoNormal style='margin-bottom:43.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section112&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;55&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;1.    datura n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
varorna togs emot&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:22.0pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;2.&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;varornas art
och beskaffenhet samt antal, stor­lek, m&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ngd
eller vikt&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:22.0pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;3.&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;varornas
fabrikat och tillverkningsnummer eller andra s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rskilda k&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nnem&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rken&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;4.&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;det &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;verenskomna priset, f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r varorna&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:22.0pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;5.&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;namn och
postadress avseende den som har &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ver­l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mnat varorna samt, om denna inte &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r k&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nd f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r handlaren &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ven
personnummer och identitetshand­lingens art.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Begagnade varor sora har tagits emot f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r inte l&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mnas
ut eller bearbetas f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;n tidigast efter en m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nad fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n den dag d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
varorna togs emot.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Mottagna varor skall f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rses
med beteckningar som h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nvisar till raotsvarande ink&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;psnotor. Beteck­ningarna f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r inte avl&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gsnas
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;n varorna f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r l&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ranas ut eller bearbetas.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;De s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rskilda noteringarna om mottagna
varor f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r efterges i fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga om varor som anges i p. 8 och 9 om varornas
sammanlagda v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rde uppenbarligen under­stiger 100
kr. .Motsvarande g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller i fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga om varor i punkt 10 och 11 om varornas
sammanlagda v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rde uppen­barligen understiger 500
kr.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:19.0pt;margin-right:10.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;De i 2 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt; f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rordningen under punkterna 7-11 upptagna varorna
synes i allt v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;sentligt omfatta de varuslag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r vilka r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten
till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt med­f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rt problem och dessutom lett till omotiverade av­drag.
Vi anser att det i f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rsta hand &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r detta varu­omr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;de
som beh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ver undantas fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten till
avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r en yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssig
oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttning p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section113&gt;

&lt;p class=MsoNormal style='margin-bottom:42.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section114&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;56&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;export f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljer p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rvet.  I princip borde ett un­dantag h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rut&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ver
kompletteras s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; att det ges en gene­rell till&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mpning p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
antikviteter.  Detta skulle dock medf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ra
betydande och enligt v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r mening on&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;diga prak­tiska problem.  Vi anser det d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r vara tillr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ckligt om s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rbehandlingen
utstr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;cks till att omfatta &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ven m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;bler ut&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ver de i n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mnda
punkter angivna varuslagen. D&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rmed torde
best&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mmelserna i praktiken bli till&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mp­liga endast p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;l med relativt h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gt v&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rde och samtidigt begr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nsade till identifierbara
objekt som &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r intressanta f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r en internationell marknad.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Av de &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tergivna
best&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mmelserna f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r handeln med be­gagnade varor framg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att en omfattande uppgiftsskyl­dighet inf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rts f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r denna
handel.  &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ven om erfaren­heterna fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n denna lagstiftning &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;nnu &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r begr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsade synes det klart att inte minst
uppgiftsskyldigheten b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r bli till gagn f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;de
redovisningen och kontrol­len av merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt. 
Vi anser ocks&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; att det h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ri­genom skapats f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ruts&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttningar f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att till&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mpa
ett system sora &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;l&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;gger skattskyldig, sora exporterar vara av ovan angivet slag, att i f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rekommande fall &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra det avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt som han till­godogjort sig i samband med f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rvet av den
expor­terade varan.  Man kan utg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt; fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n att underlaget f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r en s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dan &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ringsskyldighet finns att tillg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;de en korrekt merv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rdeskatteredovisning ocb f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
skattekontrollen.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Sora vi frarah&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llit
tidigare kan emellertid ett ex­portf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;retag
ha f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rvat varan fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;n skattskyldig uppk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;pare som sj&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lv
vid sin redovisning av skatt tillgodof&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rt
sig avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section115&gt;

&lt;p class=MsoNormal style='margin-bottom:45.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section116&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;57&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Det synes inte m&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;jligt
att i dessa fall f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;reskriva att export&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ren skall &lt;/span&gt;&lt;span style='font-size:9.0pt;
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style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt som gjorts i tidigare led.  Det finns d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
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Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r enligt v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r mening ingen annan praktisk l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;sning &lt;/span&gt;&lt;span style='font-size:9.0pt;
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att inf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ra skyldighet f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r den som yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssigt
ex­porterar s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dan begagnad vara som h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r avses att &lt;/span&gt;&lt;span style='font-size:9.0pt;
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style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra ett av honom &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tnjutet
avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ende skatt vid f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rvet, av den exporterade varan.  Den skyldig­heten m&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ste vara generell och g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lla oavsett om den ing&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ende skatten &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r faktisk eller fiktiv.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Denna l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;sning &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r inte inv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndningsfri. 
Det merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rde som en vara tillf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rts i ett tidigare uppk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;parled kommer att tr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ffas av en definitiv skatt trots att varan senare f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljs p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; export.  Det kan dock f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r­uts&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttas att
uppk&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;parens handelsvinst uttryckt i
procent av vederlager som regel &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llandevis l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;g och att den extra skattebelastningen d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r inte kan
vara s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rskilt betydande.  Vi anser d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r, att det f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llandevis sn&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;va avsteg som m&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ste
g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ras fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n en strikt raerv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskattera&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig princip b&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
i f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;re­varande fall kunna accepteras.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nackdelarna f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
ses i f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;llande till de betydande f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdelar
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;mst handeln sora en i &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;vrigt bibe­h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llen avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt erbjuder.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Ett s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rskilt problera g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller eraellertid f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r handeln raed guld och andra &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;delmetallvaror. 
De varor som f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rvas fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;n ej skattskyldiga personer &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r ofta av­sedda f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
nedsm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ltning och framst&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llning av finrae-tall.  Det pris uppk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;parna erl&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gger
vid f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv av s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dana varor best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ras av. varans raetallv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde enligt ak-&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section117&gt;

&lt;p class=MsoNormal style='margin-bottom:42.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section118&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;58&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;tuell prisnotering p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
den .internationella marknaden, t.ex. Londonb&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rsen.  Det &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r i dessa fall fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga om f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv av metallskrot f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r en senare anv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ndning som material i affinerings-
eller tillverkningsverksam­het.  Metallskrotet i dessa verksamheter kan h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ra dels fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n tidigare privata f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
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style='font-size:9.0pt;font-family:Verdana'&gt;l av &lt;/span&gt;&lt;span style='font-size:
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industriella sopor och avfall.  Affinerings-f&lt;/span&gt;&lt;span style='font-size:
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style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
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style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
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font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;pare. 
Vissa uppk&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;pare exporterar &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ven metall­skrot f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r affinering utomlands.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Alla dessa f&lt;/span&gt;&lt;span style='font-size:9.0pt;
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style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
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Verdana'&gt;r att den av oss i det f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;reg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ende diskuterade tekniken med en ge­nerell r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
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font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt vid f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r­v&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
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style='font-size:9.0pt;font-family:Verdana'&gt;rings-skyldighet av den ing&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ende skatten i de fall varan oras&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
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knappast kan till&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rapas p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
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style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
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font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
i m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nga fall inte m&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
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font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;na
i vilken omfattning skrot f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r vilket
fiktiv skatt avdragits ing&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r i framst&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
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style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;delmetall. En grundf&lt;/span&gt;&lt;span style='font-size:
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style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
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Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt till
avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r skatt som bel&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
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style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv av en
vara men med skyldighet att &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ter­f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
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style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
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Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt; export &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att det r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
sig om identifierbara varor.  Den grund­f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ruts&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttningen f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;religger
inte f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r stora delar av handeln med &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;delmetaller eller varor av s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dana me­taller.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Inte minst raed h&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nsyn
till vad som f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rekommit inom handeln med &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;delmetall under den tid best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mraelserna om r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt varit i kraft synes
det vara n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dv&lt;/span&gt;&lt;span style='font-size:
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Verdana'&gt;ndigt att undanta denna handel fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
den generella r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv skatt.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section119&gt;

&lt;p class=MsoNormal style='margin-bottom:36.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section120&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;59&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:10.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;D&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;remot saknas det enligt v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r uppfattning anledning till att g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gra avsteg
fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;n r&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv
skatt i de fall d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; fr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ga &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r om f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv av varor sora
uppenbarligen &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r avsedda f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lj­ning i befintligt
skick eller efter enbart repara­tion e.d. S&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dana
varor betingar regelm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssigt priser som vida &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;verstiger varans metallv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde.  Sora exera-pel kan n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mnas en antik silverkanna eller ett v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde­fullt mynt av silver.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Enligt v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
uppfattning b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r raan korama till r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tta med problemen i fr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ga ora handeln med &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;delraetallskrot
ge­nom att inf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ra best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mmelser om f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rbud
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv skatt vid f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv av f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;l av guld, silver
eller platina ora varans v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rde understiger 175 % av varans &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;delraetallv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rde
enligt l&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gsta note­ring ink&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;psdagen p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
internationell varUb&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs. En s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dan best&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ramelser
b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r effektivt kunna sp&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rra r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten till
avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r ink&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;p av &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;delmetallvaror f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r nedsm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ltning
eller f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljning sora skrot p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; export.  Vi vill i detta sammanhang fram­h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lla att &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;delmetaller
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tts dagliga internatio­nellt g&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llande
noteringar.  Dessa &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r givetvis helt oberoende av
huruvida svenska branschf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;retag har r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt vid ink&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;p fr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;n ej skattskyldiga personer.  Det &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
normalt i st&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;llet s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; att n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gon
motsvarande avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt inte f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;relig­ger f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;retag i l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nder raed merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt. 
Det &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r i konkurrens med den handeln som
de svenska f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;re­tagen arbetar.  En avskuren r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv skatt b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r d&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r enligt v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r uppfattning knappast inge n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gra bet&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nkligheter. 
Det faktiska f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;llandet &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r att nu g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llande best&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ramelser
gett svenska branschf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;retag omotiverade f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdelar med ett likaledes omotiverat skattebortfall
som f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljd.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section121&gt;

&lt;p class=MsoNormal style='margin-bottom:40.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section122&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;60&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vi anser att en &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndring
av best&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mmelserna om avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv skatt enligt nu behandlade riktlinjer b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r i allt v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;sentligt
undanr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ja de problem som nu f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;religger. Denna l&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;sning
b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r ocks&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; effektivt f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r­hindra
omotiverade skattebortfall vid f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning av begagnade varor p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; export. Vi har d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r stannat f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
att f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rorda denna l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;sning och v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rt
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rfattnings­f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rslag i avsnitt 6 har utformats i enligthet h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r­med .&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Ut&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ver de &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ndringar i ML som ett genomf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rande av den av oss f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
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style='font-size:9.0pt;font-family:Verdana'&gt;sningen kr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ver vill vi fram­h&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;lla vikten av att kontrollaspekterna beaktas.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Enligt v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
uppfattning ligger det ett s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rskilt v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde i att f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rordningen
om handel med begagnade varor st&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ller s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rskilda krav p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljarna i fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga om dokumentation och anteckningsskyldighet om
gjorda f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv av s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dana begagnade varor f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r vilka &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ter­f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r ingsskyldighet av den ing&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ende skatten skall f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;religga n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r varan senare s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lts p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt; export. Av
synnerlig vikt &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r att &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljarna enligt n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mnda
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rordning har att f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra och bevara s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dana
anteck­ningar att de personer fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n vilka f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rven gjorts
vid en efterf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljande kontroll skall kunna identi­fieras.
D&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rmed b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ruts&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttningar f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;religga
inte en­bart f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r en riktig skatteredovisning utan
ocks&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r en effektiv kontroll.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vi anser dessutom att det av kontrollsk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r moti­verat
att den som driver handel med begagnade varor av h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r avsett slag skall vid redovisningen av skatt i &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ppna yrkanden ange hur mycket av den ing&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ende skatten som &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
fiktiv. Detta b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r kunna ske genom att den
skattskyldige &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;l&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ggs att p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rskild rad i deklarationsblanketten eller p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; annat l&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mpligt
s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt ange avdragen fiktiv skatt f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r redovisnings­per ioden.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section123&gt;

&lt;p class=MsoNormal style='margin-bottom:34.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section124&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;61&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:39.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;5      R&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;TT TILL
AVDRAG F&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;R FIKTIV SKATT VID INK&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;P AV B&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;R
OCH &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;SVAliP,   &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;M.M.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;R&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv skatt &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
inte begr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;n­sad till s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dana begagnade varor som tidigare varit f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;l f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssig
oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttning eller import och d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; beskattats. Avdragsr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tten &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r i princip generell och omfattar &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ven varor som f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rvas utan att de tidigare omsatts yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssigt. Till denna katego­ri varor kan bl.a. h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ras b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r och svamp, som f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r­v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rvas fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gon som ej &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r skattskyldig, t.ex. privat plockare.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Riksdagsbehandlingen av prop. 1980/81:139 innebar att med
verkan fr.o.m. 1982 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs taxering har fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n skatteplikt enligt KL undantagits int&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;kter av f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r­s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljning av vilt v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;xande
b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r och svampar som den skattskyldige
sj&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;lv plockat till den del int&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;kter­na under ett beskattnings&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r inte &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;verstiger
5 000 kr., s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;vida int&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;kterna inte kan h&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ras till r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rel­se
som den skattskyldige driver (19 &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
KL). I sitt yttrande med bifall till detta f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rslag
uttalade skatteutskottet (SkU 1980/81:50), att plockarna f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;jlighet att
tillgodog&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ra sig inte bara fri­heten fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n inkomstskatt utan i princip ocks&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; den merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt
som kan ber&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;knas ligga i den skatte-fira
inkorasten. Utskottet f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rutsatte att detta f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r­h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llande
skulle uppm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rksammas vid den i bet&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nkandet beg&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rda
ompr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;vningen av r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r fik­tiv merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;B&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r och svampar utg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r skattepliktiga varor i mer­v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdeskatteh&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nseende.
Skattskyldighet enligt ML f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;religger d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rmed f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
den som yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssigt oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tter dessa varor. Detta g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller i princip &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ven
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r den som plockar och s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljer vilt v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;xande
b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r och svam­par. Den inf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rda friheten fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
inkomstskatt f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section125&gt;

&lt;p class=MsoNormal style='margin-bottom:36.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section126&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                              &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;62&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;int&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;kter av b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r- &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;och   &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;svampplockning
upp till 5 000 kr. per &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r inneb&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att verksamhet av vilken int&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;k­ten inte &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;verstiget
n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mnda belopp inte &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att anse som yrkesm&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ssig i ML:s mening. &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rsint&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;kten st&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rre f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r en bed&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rtming ske om verksamheten &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att h&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra till r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;relse
enligt KL och, om s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; bed&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ms vara fallet, f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;religger &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ven skattskyldighet enligt ML f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttningen &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ver 5 000 kr. I den m&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;n yrkes­m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssighet inte f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;religger, kan uppk&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;parna tillgodo­g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ra sig avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fiktiv ing&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ende
skatt. Detta be­tyder, som utskottet ocks&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
pekat p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;, att staten in­till ett belopp av
5 000 kr. per &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r avst&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å­&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;v&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;l
inkomstskatt som merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt och dessutom med­ger  uppk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;parna avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
en ing&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ende merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde­skatt som inte beh&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ver redovisas till staten.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Denna situation &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
dock inte unik vad g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller mer­v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdeskatten. Den &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
utfomad med en generell skatt­skyldighet f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
den som yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssigt oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tter skatte­pliktiga objekt. H&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rtill kommer emellertid att skyl­dighet att redovisa
merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt till staten &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r i princip begr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nsad
till verksamheter med en skatte­pliktig &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rsoms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttning &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ver
10 000 kr. Detta inne­b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r att staten - av praktiska sk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l - har avst&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;n skatten p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdet p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttningen hos
dessa &amp;#9632; sm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;retag. I den m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;n s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;dant f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;retag levererar skattepliktiga
varor till skattskyldig som omfattas av redovisningsskyldighet har k&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;paren r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
till av­drag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ende skatt trots att s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljaren ej
beh&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ver redovisa n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gon skatt p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
sin oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttning.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vidare kan framh&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llas,
att oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttning av vara fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n fastighet som avses i 24 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; 3 eller 4 mora. KL &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r att anse som yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssig enligt
punkt 1 f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rsta stycket av anvisningarna till
2 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; ML. F&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljning av
exem­pelvis odlade b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;n en s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dan fastighet medf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r skattskvlHighet men med redovisningsskyl-&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section127&gt;

&lt;p class=MsoNormal style='margin-bottom:36.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section128&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;63&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:10.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;dighet f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rst n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r den skattepliktiga &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rsoms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttningen &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;verstiger 10 000 kr. Uppk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;pares ink&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;p
av odlade b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r omfattas av avdragsr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ven i s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dana fall d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljarens oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttning understiger det n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mnda gr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nsv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdet. Int&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;kten
av odlarens b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rsaljning tas inte heller till beskattning vid inkomsttaxe­ringen. Beskattningssituationen
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ledes den­samma i fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga om den
som plockar och s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljer vilda b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r och svarapar och s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;dana &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gare av schablontaxe­rade sm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;husfastigheter som s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljer egna produkter fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
fastigheten.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Av det anf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rda framg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att det av skatteutskottet uppm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rksammade f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llandet har en vidare betydel­se. Vi anser d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r inte att
en ensidig inskr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nk- &amp;#9632; ning av r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r fiktiv skatt vid uppk&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;p av vilda b&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r och svampar framst&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r som s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r­skilt motiverad, raed beaktande
av den inskr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nk­ning sora g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller i fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga
om redovisningsskyldig­heten. Denna har tillkommit av praktiska sk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l och det finns anledning att erinra om att av oss, v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rt femte delbet&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nkande,
framf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rt f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rslag om en h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;j­ning av gr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rdet till 15
000 kr. Allm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nt avvisa­des vid
remissbehandlingen och inte heller f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ran­lett
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tg&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rd. Det kan dock finnas anledning f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
oss att &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terkomma till fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;gan i samband med det upp­drag vi har f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt att n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rmare
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;verv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ga en &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;verg&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ng till en ordning f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdeskatten med en samord­ning av begreppen
skattskyldighet och redovisnings­skyldighet .&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;I detta sammanhang vill vi emellertid ta upp en annan fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga som har aktualiserats genom att nya regler fr.o.m.
1981 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs taxering g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller i fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga
om viss skogsbeskattning. Enligt i punkten 4 tredje stycket av anvisningarna
till 35 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; KL g&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ller nu­mera bl.a. att 60 % av ers&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttningen
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r avyttrade&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section129&gt;

&lt;p class=MsoNormal style='margin-bottom:36.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section130&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;64&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:10.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;skogsprodukter f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
behandlas- som eng&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ngsers&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt­ning p&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
grund av &amp;quot;allframtida uppl&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;telse&amp;quot;.
Den skattskyldige s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljaren f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r sj&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lv avg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra till vilket inkomstslag int&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;kten skall h&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ras och genom att v&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;lja realisationsvinstbeskattning kan s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljaren undg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; att f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljningen merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdebeskattas.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:22.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Denna effekt av de nya best&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;mmelserna &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r enligt v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r mening inte motiverad. Vi anser att avytt­ring av
skogsprodukter alltid skall r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;knas som
yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssig i merv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rdeskatteh&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nseende.
Vi f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;re­sl&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dan &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ndring i punkten 1 av anvis­ningarna till 2 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; ML att avyttring av skogsproduk­ter alltid och till
hela vederlaget anses som yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssig &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ven i fall som avses i punkten 4 tredje stycket av
anvisningarna till 35 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; KL.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section131&gt;

&lt;p class=MsoNormal style='margin-bottom:74.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section132&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;65&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;6      SAMMANFATTNING OCH F&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;RFATTNINGSF&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;RSLAG&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;V&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ra f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rslag g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r ut p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; att r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten
till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fiktiv skatt slopas i fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga om vara som inneh&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ller guld, silver eller platina, n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
varan kan f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;n­tas vara avsedd att anv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndas
som material f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r ut­vinning av &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lelmetall eller f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
tillverkning av en ny vara. S&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dant f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv skall
anses f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;religga n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r vederlaget f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rvet understiger 175 % av varans metallv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rde. Den avskurna avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten
kommer i f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rsta hand att g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lla vid f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv av f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rem&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l som helt eller till v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;sentlig del best&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
av guld, silver eller platina. Varuomr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;det
ora­fattar dock inte endast s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dana f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rera&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;l utan &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ven skrot, sopor och avfall som inneh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;delmetall, t.ex.
avfall fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;n sjukhus och dentallaboratorier. De
av oss f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;reslagna best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mmelserna har utforraats s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;, att avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
inte heller f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;religger vid f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv av dylika
avfallsprodukter. Best&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mmelser h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rom har i v&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rt
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rfattningsf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rslag tagits in i 18 &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; ML.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vi f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;resl&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r vidare att avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tten f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ende skatt i
princip slopas vid f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv av begagnade m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;bler och andra varor som anges i
punkterna 7 -11 i 2 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rordningen (1981:403) om handeln med begagnade varor i de fall varan
oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tts genom ex­port. Av
redovisningstekniska sk&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;l f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;resl&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;s att avdragsf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rbudet konstrueras som en skyldighet f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r den skattskyldige att vid en f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljning p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; ex­port &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra ett &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tnjutet
avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ende skatt. Med en s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dan ordning
blir hos export&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ren r&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ende skatt som bel&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;per p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv av oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttningsvaror generell men med en &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ringsskyldighet
vid en f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljande exportf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lj­ning av h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r avsedda slag av varor. Best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mmelser om &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ringsskyldigheten har tagits in i ett nytt &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttonde stycke till 15 &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;. &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ringen skall g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ras&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:27.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;5   Riksdagen 1981/82. 1 saml. Nr 214&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section133&gt;

&lt;p class=MsoNormal style='margin-bottom:20.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section134&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;66&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:9.0pt;margin-right:35.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;i deklaration f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
den redovisningsperiod under vilken exportf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ljningen skett.  Best&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;mmel­ser h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rom har tagits in i ett nytt nionde
stycke av 15 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:24.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vi har i lagf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rslaget
anv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nt uttrycket &amp;quot;begagnad&amp;quot;
om de h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r avsedda exportvarorna. Vanligen &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r det fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga
om vara som tidigare varit i privat &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;go.
Det kan dock m&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nga g&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;nger g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;lla varor som innehafts f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r bruk i verksamheter som medf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r skattskyldighet. F&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv av en s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dan vara skall sj&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lvfallet
ge export&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ren r&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ende skatt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vi f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;resl&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r att i anvisningarna till 15 S tas in best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ramelser enligt vilka endast s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dana varor sora har f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rvats fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n ej skattskyldig s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljare eller sora kan antas f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;re
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rvet ha innehafts av en s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dan
s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljare skall anses som begagnade.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Med s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dana best&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;mmelser &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
det i sak ov&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;sentligt om fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r om i
fysisk mening anv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nda eller obrukade varor.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;V&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rt f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rslag i avsnitt 5   betr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ffande
eng&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ngser­s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttningar f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
avyttrade skogsprodukter f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ran­leder som tidigare anf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rts &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndring i
punkten 1 f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rsta stycket anvisningarna till 2 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; ML. I samma stycke anges nu att realisation av
levande och d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;da inventarier i jordbruksfastighet
anses som yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssig &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ven om int&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;kten d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rav inte &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
skattepliktig enligt KL. Detta stadgande &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
numera on&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;digt och vi f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;resl&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r att det
tas bort.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section135&gt;

&lt;p class=MsoNormal style='margin-bottom:34.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section136&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;67&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rslag till&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Lag ora &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndring i
lagen (1968:430). ora merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rdeskatt&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;H&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rigenom f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;reskrivs i fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga
om lagen (1968:430) om merv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rde­skatt
att 15 och 18 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;§§&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;, punkt 1 av anvisningarna till 2 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; samt anvisningarna till 15 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; skall ha nedan angivna lydelse.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:22.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nuvarande lydelse&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;                                 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;reslagen lydelse&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:154.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;15 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:4.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Redovisning av skatt f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
viss redovisningsperiod skall omfatta aff&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rsh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ndelser genom vilka redovisningsskyldighet har intr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;tt . enligt 5 a &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Uppkommer f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rlust p&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; fordran, f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
vilken utg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ende skatt har redovisats, f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r ett mot denna skatt svarande belopp avdragas i
redovisningen f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r den period d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rlusten
uppkommer.  Inflyter d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;refter betalning f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dan fordran
skall beloppet &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ter upp­tagas i redovisningen.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;L&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;mnas &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;terb&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ring, bonus eller annan rabatt, som
icke utg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r s.k. villkorlig rabatt, i
efterhand och avser f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rm&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;nen skatte­pliktig oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttning, f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r vilken utg&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ende
skatt redovisats, f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r belopp motsvarande den del av den
tidigare redovisade skatten som bel&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;pt
p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; den utgivna f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nen avdragas
i den ordning som g&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ller f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r den skattskyldiges redovisning av utg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ende skatt. Utges f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nen till skattskyldig skall
avdraget grundas p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; kre­ditnota eller motsvarande
handling.  Av handlingen skall fram­g&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
minskningen av b&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;de vederlag och skatt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Handling som avses i tredje stycket skall ligga till grund
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ven f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r avdrag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r annan kundkreditering som avser
skatteplik­tig oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttning.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Uthyr eller uppl&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ter
den som &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r skattskyldig enligt 2 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; fj&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r­de
stycket, inom tre &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r fr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;n utg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ngen av det kalender&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r under vilket beslut om skattskyldighet har
meddelats, fastigheten eller     del d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rav
till n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gon sora ej bedriver ver.ksarahet
som medf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r skattskyldighet enligt denna lag,
skall beloppet av &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;t­njutna avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ende skatt f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r ifr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gavarande
fastighet&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:17.0pt;margin-right:196.0pt;margin-bottom:
0cm;margin-left:8.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Lagen omtryckt 1979:304. Senaste lydelse 1979:304.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section137&gt;

&lt;p class=MsoNormal style='margin-bottom:26.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section138&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;68&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nuvarande lydelse&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;                                 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;reslagen lydelse&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;eller del d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rav &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ras.  Sker s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dan uthyrning eller uppl&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å­&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;telse sedan tre men ej sex &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r har f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rflutit
fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;n utg&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ngen av det kalender&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r under
vilket beslut om skattskyldighet har med­delats skall &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ring g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ras med h&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lften
av det belopp som nu sagts.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Vad som s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gs i femte
stycket till&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rapas &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ven n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r fastighets­&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;garen tar uthyrd eller uppl&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ten fastighet eller del d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rav i anspr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;k
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r anv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ndning i verksamhet som ej medf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
skattskyldig­het samt n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r uthyrd eller uppl&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ten fastighet s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljs.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ring skall ske i deklarationen f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r den redovisningsperi­od under vilken den
skattepliktiga uthyrningen eller uppl&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tel­sen
har upph&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rt eller fastigheten har s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;lts.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:188.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Exporteras en begagnad vara, skall den ing&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ende merv&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rde­skatten
sora h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r sig till f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rvet av varan &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ras, om exporten avser begagnad va­ra sora &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r att h&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra till n&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;got
av f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ljande slag, n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;m­ligen&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:200.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;1) annan vara &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dan som&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:188.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;avses i 18 5 och som helt eller till v&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;sentlig del best&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
av guld, silver eller platina,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:187.0pt;text-indent:0cm'&gt;&lt;span
style='font-size:8.0pt;font-family:"Courier New"'&gt;2)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;naturp&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;rlor, naturliga och syntetiska &lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;delstenar,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:1.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:187.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-size:8.0pt;font-family:"Courier New"'&gt;3)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;varor, scm helt
eller till v&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ä­&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;sentlig del best&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;r av koppar, m&lt;/span&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;s­sing,
tenn, brons eller nysilver,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:187.0pt;text-indent:0cm'&gt;&lt;span
style='font-size:8.0pt;font-family:"Courier New"'&gt;4)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;vapen med
undantag av s&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;-dana skjutvapen som omfattas av
vapenlagen (1973:1176),&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:199.0pt;text-indent:0cm'&gt;&lt;span
style='font-size:8.0pt;font-family:"Courier New"'&gt;5)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;alster av
bildkonst,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:187.0pt;text-indent:0cm'&gt;&lt;span
style='font-size:8.0pt;font-family:"Courier New"'&gt;6)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;konstalster av
glas, pors­lin eller annan keramik, eller&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:199.0pt;text-indent:0cm'&gt;&lt;span
style='font-size:8.0pt;font-family:"Courier New"'&gt;7)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ra&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;bler.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section139&gt;

&lt;p class=MsoNormal style='margin-bottom:33.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section140&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;69&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:15.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nuvarande lydelse&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;                                 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;reslagen lydelse&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:186.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ring enligt &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttonde
stycket skall ske i deklara­tion f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
den redovisnings­period under vilken varan har exporterats.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;(Se vidare
anvisningarna.)&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:155.0pt;margin-bottom:.0001pt'&gt;&lt;i&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;18 &lt;/span&gt;&lt;/i&gt;&lt;i&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;§&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:4.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;religger icke f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
ing&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ende skatt som bel&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö­&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;per p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:13.0pt;text-indent:0cm'&gt;&lt;span
style='font-size:9.0pt;font-family:"Courier New"'&gt;1)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;stadigvarande
bostad,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt;text-indent:0cm'&gt;&lt;span
style='font-size:8.0pt;font-family:"Courier New"'&gt;2)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;anskaffning av
personbil eller motorcykel f&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;r annan verk­sarahet
&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;n s&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;dan som avser yrkesm&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ssig &lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;ljning eller ut­hyrning.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;Avdragsr&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;tt f&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;religger ej f&lt;/span&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;r
ing&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ende skatt som bel&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;per p&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;å &lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;hyra av
personbil eller motorcykel f&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;r annat &lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;ndam&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;l &lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;n yrkes­m&lt;/span&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ssig
&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;teruthyrning i det fall fordonet
endast i ringa omfatt­ning anv&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;nds i verksarahet
som medf&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;r skattskyldighet.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;Medf&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;r verksamhet endast delvis
skattskyldighet, f&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;en­de skatt vilken h&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;nf&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;r sig till f&lt;/span&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;rv eller inf&lt;/span&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;rsel
som till raer &lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;n 95 procent avser den del av verksaraheten
som medf&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;r skattskyldighet avdragas utan
uppdelning efter sk&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;lig grund. F&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;religger skattskyldighet f&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;r mer &lt;/span&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;n
9 5 procent av oms&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ttning­en, f&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ende skatt
som ej &lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;verstiger 1 000 kronor f&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;r visst f&lt;/span&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;rv eller viss inf&lt;/span&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;rsel
avdragas utan uppdelning efter sk&lt;/span&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;ä­&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;lig
grund.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:188.0pt'&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;Avdragsr&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;tt f&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;religger inte f&lt;/span&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;r
ing&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;ende skatt enligt 17 &lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;§ &lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;femte stycket f&lt;/span&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;r
f&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
8.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:
Verdana'&gt;rv av vara sora helt eller till v&lt;/span&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;ä­&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;sentlig
del best&lt;/span&gt;&lt;span style='font-size:8.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:8.0pt;font-family:Verdana'&gt;r av guld, silver eller platina om
varans&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:8.0pt;
font-family:Verdana'&gt;&amp;#9632;Senaste lydelse 1979:304,&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;6   Riksdagen 1981/82. 1 saml. Nr 214&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section141&gt;

&lt;p class=MsoNormal style='margin-bottom:27.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section142&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-size:11.0pt;font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nuvarande lydelse&lt;/span&gt;&lt;/p&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all&gt;
&lt;/span&gt;

&lt;p class=MsoNormal style='margin-top:22.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;reslagen lydelse&lt;/span&gt;&lt;/p&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all&gt;
&lt;/span&gt;

&lt;p class=MsoNormal style='margin-top:3.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;70&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section143&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ink&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;pspris understiger 1 75 pro­cent av
varans raetallv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rde p&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ink&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;psdagen.  Motsvarande g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l­ler i fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ga
om skrot, avfall eller annan liknande vara, som inneh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller guld, silver eller platina och sora f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r­vas f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r utvinning av s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dan
metall. Regeringen kan f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rordna om undantag fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n avdragsr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r in­g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ende skatt sora bel&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;per p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; utf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rsel f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r vilken skatt skall er­l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ggas enligt f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rordnande
som avses i 1 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:17.0pt;margin-right:147.0pt;margin-bottom:
4.0pt;margin-left:150.0pt'&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Anvisningar
till 2 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section144&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;1.  Verksamhet
anses som yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssig.n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r inkomsten d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rav
utg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r skattepliktig int&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;kt av jordbruksfastig­het, av annan fastighet eller
av r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;relse enligt kommunalskattelagen
(1928: 370).  Som yrkesra&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssig verksamhet r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;knas &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ven
realisation av levande och d&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;da
inventarier i jordbruks-fastighet, &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ven
ora int&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;k-ten d&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rav icke &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
skatte­pliktig enligt kommunal­skattelagen.  Som yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;s­sig r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;knas
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ven oms&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttning av vara fr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;n
fastighet sora avses i 24 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; 2 eller 3 mom. koraraunalskattelagen
och&lt;/span&gt;&lt;/p&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all&gt;
&lt;/span&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;1.
Verksamhet anses som yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssig n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r inkomsten d&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rav
utg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r skattepliktig int&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;kt av jordbruksfastig­het, av annan fastighet eller
av r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;relse enligt kommunalskattelagen
(1928: 370).  Som yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssig r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;k­nas &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ven
oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttning av vara fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n fastighet som avses i 24 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; 2 eller 3 raom. koraraunal­skattelagen, uthyrning
enligt 2 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; fj&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rde stycket av s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;dan fastighet och avyttring av skogsprodukter
i fall som av­ses i punkt 4 tredje stycket av anvisningarna till 35 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;§ &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;mnda lag
samt annan verk­sarahet i vilken varor eller&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section145&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;*Senaste lydelse 1979:304.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section146&gt;

&lt;p class=MsoNormal style='margin-bottom:32.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section147&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;71&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nuvarande lydelse&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;                                 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;reslagen lydelse&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:9.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;uthyrning enligt 2 &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;
fj&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rde      tj&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nster oms&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tts
under r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;-stycket av s&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dan fastighet       relseliknande former, samt annan
verksamhet i vil­ken varor eller tj&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nster
om­s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tts under r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;relseliknan-de former.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Den sora yrkesra&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssigt
oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tter tj&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nst sora avses i 10 &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt; f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rsta stycket 2 eller 4 anses
bedriva yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssig byggnadsverksamhet. S&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dan verksamhet omfattar &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ven tj&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nst
som den skattskyldige ut­f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r eller l&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ter utf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ra
p&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt; fastighet sora f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r honom utg&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
lager­tillg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ng i f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rvsk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llan r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;relse
enligt kommunalskattelagen. Som lagertillg&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ng
i byggnadsverksamhet skall dock enligt denna lag ej r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;knas fastighet som avses i 24 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; 2 mom. koraraunalskatte­lagen och som av den
skattskyldige stadigvarande brukas som bo­stad eller f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r fritids&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndam&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljning av inventarier, material, avfallsprodukter eller liknande varor
i verksarahet som icke medf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
skattskyldighet anses ej sora yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssig. 
Sora yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssig anses dock f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;k­ringsf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;retags oms&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ttning
av vara som &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;vertagits i samband raed skadereglering
och finansieringsf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;retags oras&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ttning av vara som enligt k&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;peavtal &lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tertagits
av f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;retaget.  Som yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig an­ses alltid oms&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ttning av vara som vid f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rvet eller inf&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rseln,
har varit undantagen fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;n skatteplikt enligt 8 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; 1.  Tillhanda­h&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;llande
av kost &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;t personal anses som yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig verksamhet endast n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r det sker i serveringsr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;relse.  Skattskyldigs f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r­s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljning av
personbil eller motorcykel anses som yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssig,
endast ora r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ende skatt
som h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nf&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r sig till den skattskyldiges f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rv av fordonet har f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;relegat.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Utgivning av program eller katalog f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r verksamhet sora ej raed-f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r skattskyldighet anses icke sora yrkesra&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Utl&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ndsk f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;retagare anses bedriva yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig verksarahet h&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r i landet &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ven n&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r han oms&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;tter varor sora han lagt i lager el­ler
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rvat inom eller inf&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;rt till
landet f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r leverans efter raontering, installation
eller annan tj&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nst eller inora landet tillhandah&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller byggnadsentreprenad eller annan tj&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nst.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section148&gt;

&lt;p class=MsoNormal style='margin-bottom:35.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section149&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;72&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nuvarande lydelse&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;                                 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;reslagen lydelse&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;religger skattskyldighet f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r utl&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndsk f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;retagare, sora icke &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r bosatt eller icke stadigvarande vistas h&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r i landet eller, ora fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ga &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r ora
juridisk person, icke har fast driftst&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;lle
h&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r i landet.skall f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;retagaren f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;retr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;das av en av l&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nsstyrelsen
godk&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;nd representant.  S&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;dan representant skall enligt fullmakt av den utl&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ndske f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;retagaren
som ombud f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;retagaren svara f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r redovisningen av skatt f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r den verksamhet sora skattskyldig­heten omfattar
och i &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;vrigt f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;retr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;da den utl&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ndske f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;retagaren
i fr&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;gor som g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller skatt enligt denna lag.  L&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;nsstyrelsen kan kr&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;va, att s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;kerhet skall st&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llas f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
skattens betalning.  Under­lag f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r kontroll
av skatteredovisningen skall finnas tillg&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ng­ligt
hos representanten.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Verksamhet
som staten eller kommun bedriver f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
att uteslu­tande tillgodose eget behov r&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;knas
sora yrkesra&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssig endast n&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r den drives i bolagsform eller liknande.  Detta g&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ller &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ven vid ekonomiskt
samg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ende mellan staten och koramun
eller mellan kom­rauner f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r verksarahet sora avser visst gemensarat
&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ndam&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;l.  Med kommun f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rst&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;s &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ven landstingskommun.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Bedriver
staten, kommun eller kommuner var f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
sig eller ge­mensarat verksamhet som icke uteslutande tillgodoser egna behov, r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;knas verksamheten, n&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;r den ej drives i bolagsform eller lik­nande, som yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig till den del den avser annat &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n egna be­hov.  Som yrkesra&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig verksamhet anses alltid statens j&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rnv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä­&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;gars
befordran av varor, postverkets befordran av varor i dili­gensr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;relsen samt postverkets befordran av postpaket och grupp­korsband. 
Som yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ssig verksamhet anses vidare alltid
kom­muns oras&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ttning av vara sora avses i 8 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt; 4, transport i samband raed renh&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;llning eller orah&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ndertagande
och f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rst&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ring av vara.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Om s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rskilda sk&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;l f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;religger kan
regeringen f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rordna att statlig verksamhet, som
avser eget behov och som ej enligt sjunde eller &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ttonde stycket &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r att anse som yrkesra&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig, tills vidare skall anses utg&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ra yrkesm&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ssig
verksamhet.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:17.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Verksamhet som medlem i sameby utf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r enligt renn&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ringslagen
(1971:437) f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r samebyns r&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;kning anses ej som yrkesm&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ssig.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section150&gt;

&lt;p class=MsoNormal style='margin-bottom:37.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section151&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;73&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Nuvarande lydelse&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;                                 &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;F&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;reslagen lydelse&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:121.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;till 15 &lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;§&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:5.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Kreditnota som avses i tredje och fj&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rde styckena och som med­f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r r&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tt till
minskning av utg&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ende skatt f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ljaren, medf&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;r motsvarande minskning av ing&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ende skatt f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;r
k&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;paren eller, om denne har &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;verl&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;tit verksamheten,
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;r den som tar emot f&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;rm&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;nen.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:186.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Sora begagnade varor enligt &lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ttonde, stycket anses varor som har f&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rvats fr&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;n en ej skattskyldig s&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;ljare eller som kan antas f&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;re
f&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-size:
9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:
Verdana'&gt;rvet ha innehafts av en s&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;dan
s&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;l-&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:185.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;jare.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Denna lag tr&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;der
i kraft den&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:58.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Senaste lydelse 1979:304.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section152&gt;

&lt;p class=MsoNormal style='margin-bottom:38.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section153&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;74&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:281.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Bilaga   1&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Utdrag
ur kapitel 6 Begagnade varor i utredningens bet&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nkande Del III
Redovisningsskyldighet ra.ra. (Ds B 1977:6).&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;6.3      
Till&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;mpningen av .ej&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llande best&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mmelser&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Till&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mpningen
av ML i fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ga -om det nu aktuella beskattnings­omr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;det har
behandlats i ett flertal anvisningar och f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rhands­besked. En kortfattad redog&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;relse h&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rom l&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnas i
det f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ljande.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;I
anvisningar .RSN &lt;/span&gt;&lt;span lang=EN-US style='font-family:Verdana'&gt;II &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;1970:1,1  uttalas bl.a. att ny person­bil, som s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljare anv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nder i
verksamheten, t.ex. som demonstra­tions-, direktions-, service- eller
uthyrningsbil, skall an­ses som uttagen ur f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljningsverksamheten,
n&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r bilen inf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs i bilregistret. Skatt skall d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rvid utg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;
fordonets saluv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rde. S&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;dan bil utom uthyrningsbil &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;refter
att anse som begag­nad. RSN har &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ven behandlat det fallet att s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljare f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;re leve­rans
av ny personbil f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rser den med extra utrustning eller tillbeh&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r mot s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rskilt
vederlag. &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r det fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ga om utbyte av delar med &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;samira  &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;funktion
men i annat utf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rande b&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r enligt RSN endast en oms&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning
anses f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;religga. I andra fall f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r tv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;transaktioner anses f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;religga, en avseende
fordonet och en annan avseende de tillf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rda delarna. Den skatt som faller p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;de
senare varorna blir d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rvid avdragsgill enligt reglerna om r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt till
avdrag f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ende skatt. Enligt uttalandet g&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ller
motsvarande i fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ga om begagnade personbilar och motor­cyklar.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;RSV
(n&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;mnden f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tts&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rsnden) har vidare i lagakraftvunnet f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rhandsbesked
uttalat att ett f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;retags f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning av fordon till anst&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;llda f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r bruk i
tj&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;nsten var att anse som yrkes­m&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssig. F&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljningen, som &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rligen skulle omfatta 20 a 30 bilar, ans&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gs dock
vara en form av tillhandah&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llande-av tj&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nstebil. Fordonen var d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r att
anse som anskaffade av f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;retaget f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r annat &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ndam&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;l &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssig &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning eller uthyrnin.g och d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rmed f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rel&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;g inte r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt till
avdrag f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ende skatt p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;retagets f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rv av fordonen. I ett &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;annat  &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rhandsbesked
har RSV:s r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttsn&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnd uttalat att IS &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;§&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section154&gt;

&lt;p class=MsoNormal style='margin-bottom:27.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section155&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;                                                    &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;75&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:10.0pt'&gt;&lt;span style='font-family:Verdana'&gt;tredje
stycket g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ller i fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ga om avdrag f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ende skatt p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; driftskostnader f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r personbil, n&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r
fordonet anv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nds i verksamhet som endast delvis medf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r
skattskyldighet. N&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnda f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rfattningsrum inneb&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r att skattskyldig vars*
skattskyldig­het omfattar endast en mindre del av verksamheten har avdrags­r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt endast
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r skatt p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rv som helt avser den skatte­pliktiga delen av
verksamheten.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Det
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llandet att begagnade varor beskattas endast vid
yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ssig oms&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttning och inte vid privata f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljningar har
gett upphov till transaktioner i syfte att utnyttja en yrkesm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssigt
verksam mellarJiand p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt som inte medf&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r skattskyldighet. F&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;llandet
har uppm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rksammats vid s.k. inbytestransaktioner av bilar,
husvagnar, fritidsb&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tar och b&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tmotorer. Ett s&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;dant tillv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gag&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ngss&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt har
behandlats av RSV:s r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttsn&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnd i ett f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rhandsbesked ang&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ende f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rmedling
mot provision av begagnade fritidsb&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tar mellan i huvudsak privatpersoner. F&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljande f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rhandsbesked
meddelades.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;N&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnden
finner, att s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kanden i den av honom tillt&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nkta f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r-.medlingsverksamheten
kommer att &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ta sig uppdrag att f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r olika privatpersoners r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kning
verka f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning av b&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tar tillh&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;riga dessa personer, s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;v&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;l genom
att uppta k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;peanbud (order) till respektive uppdragsgivare
(huvudman) som genom att 1 huvudmannens namn sluta f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljningsavtal.
Vanligtvis kommer en och samma huvudman att ge endast ett uppdrag och d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; betr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ffande
endast en b&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;t. N&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnden finner vidare, att f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rmedlingsverksamheten
kommer att bedrivas fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rskild &amp;quot;f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljningsanl&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ggning&amp;quot;, att s&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kanden kommer att erh&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;lla provision
endast fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n huvudmannen samt att verksamheten kommer att vara
yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ssig. Vid nu angivna f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llanden finner n&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnden, att vid ut&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;vandet av
den tillt&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nkta f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rmed­lingsverksamheten -&amp;#9632;oberoende av enligt
vilket av de i an­s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kningen angivna alternat'.ven provision utg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r - s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kanden blir
att a.nse som handelsagent enligt 55 &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;§&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; lagen (1914:45) om kommission, handelsagentur och
handelsresande. P&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;grund av det anf&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rda f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rklarar n&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnden att,
om s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;kanden be­driver f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rmedlingsverksamhet under de av n&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnden
ovan an­givna f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ruts&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttningarna, d.e av s&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kanden utf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rda tg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nsterna
som avser f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rmedling &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r skattepliktiga enligt 10 s&amp;gt; f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rsta
stycket 1) och femte stycket av anvisningarna till 10 &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r­ordningen
(1968:430) om merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdeskatt. N&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnden f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rklarar vidare att det skattepliktiga, vederlaget
utg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rs av de av s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kanden uppburna provisionerna.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:4.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Regeringsr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tten
gjorde ingen &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ndring i f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rhandsbeskedet, som &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;verklagats av b&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;de s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kanden
och allm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nna ombudet (RegR 17.6.1975).&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section156&gt;

&lt;p class=MsoNormal style='margin-bottom:32.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section157&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;76&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;I
ett annat f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rhandsbesked har RSV:s r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttsn&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnd
behandlat&lt;br&gt;
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rmedling av b&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tar f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r privatpersoners r&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kning i samband&lt;br&gt;
med att dessa k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;pte annan b&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;t av f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rmedlaren. Denne upptr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;dde&lt;br&gt;
inte i eget namn men uppbar likvid f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r b&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;t&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;garens r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kning.&lt;br&gt;
Det f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rmedlande f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;retaget fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;gade om dess skattskyldighet&lt;br&gt;
utvidgades till att omfatta mer &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rmedlingsprovisionen,&lt;br&gt;
om f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;retaget&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;                                            &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;»&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:5.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:0cm'&gt;&lt;span
style='font-family:"Courier New"'&gt;a)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;enligt fullmakt fr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;n b&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;t&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;garen
uppr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ttar och tecknar k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;pe­kontrakt med k&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;paren och&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt;text-indent:0cm'&gt;&lt;span
style='font-family:"Courier New"'&gt;b)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;enligt avtal med b&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;t&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;garen beh&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ller den
i hans namn kvitte­rade likviden eller del d&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rav och gottskriver honom
motsvaran­de belopp f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r hans nya -k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;p eller&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt;text-indent:0cm'&gt;&lt;span
style='font-family:"Courier New"'&gt;c)&lt;span style='font:7.0pt "Times New Roman"'&gt;&amp;nbsp;&amp;nbsp;
&lt;/span&gt;&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;efter av b&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;t&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;garen
tecknad &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;verl&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;telse &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;vertar av honom och k&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;paren uppr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttat
avbetalningskontrakt som dellikvid f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r det nya k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;pet.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;I
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rhandsbeskedet uttalades att skattskyldighet f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rel&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;g f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kanden f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r oms&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning av
skattepliktig tj&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nst avseende f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r­medling, varvid det skattepliktiga vederlaget
utgjordes av eventuell till s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kanden utg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ende provision. Detta g&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;llde &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ven om s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kanden &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;vertog k&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;peskilling
p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt; s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt som angetts under b) och c) i ans&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kningen.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;De
redovisade avg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;randena &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r exempel p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rder som vidtas f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r att undg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; att merv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdeskatt
utg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; hela priset p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; en begagnad vara som p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; nytt
blir f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rem&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;l f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssig om­s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttning. Man undg&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r dessutom allt ansvar f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r atx
varan &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r i utlovat skick. K&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;paren'm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ste v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nda sig till den ege.ntlige s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljaren
med ev. krav om r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttelse av fel eller brist i varan.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Avslutningsvis
skall h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r ocks&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; ber&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ras .ML:3 till&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mpning p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;bytestransaktioner. Som redovisats i annat
sammanhang g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ller, att byte likst&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;lls med f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljning
och att som vederlag an­ses s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;l kontant likvid som betalning i form av varor
eller p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt; annat s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt. Det r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;der d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r ingen tvekan om att, n&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r
skattskyldig s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljer en vara och som ers&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning h&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r tar
emot en annan vara, det f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;religger en oms&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning hos b&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;da&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section158&gt;

&lt;p class=MsoNormal style='margin-bottom:36.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section159&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;77&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt'&gt;&lt;span style='font-family:Verdana'&gt;parterna.
Om vara s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljs mot betalning delvis in natura, t.ex. d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; en
begagnad personbil l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnas i byte vid k&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;p av ny bil, utg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs
beskattningsv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdet av den s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;lda varans fulla v&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rde.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r en vara beh&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ftad med fel eller brist och f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r k&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;paren
felet r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ttat genom reparation eller l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnas ny vara i st&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;llet f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r den
felaktiga kan det i intetdera fallet bli fr&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ga om n&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gon ny
oms&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ttning. H&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;vs k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;pet p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; grund av fel eller brist i god­set f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljaren
minska den skatt som han redovisat f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r­s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljningen med vad som bel&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;per p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; belopp
som k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;paren kredite-&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;rats enligt utf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdad
kreditnota. Fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;gan om ML:s till&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mpning p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ng av s.k.
&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ppet
k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;p har pr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;vats i ett f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rhands­besked. I ans&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kningen h&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rom
uppgavs i huvudsak f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljande.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:17.0pt'&gt;&lt;span style='font-family:Verdana'&gt;S&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kandebolaget
driver detaljhandel med guldsmedsvaror och &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;verv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ger att p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;b&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rja f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljning av
diamantringar i en s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rskild, p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; andra h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ll pr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;vad ordning. Denna inneb&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r att man
s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ker intressera kunderna f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r &amp;quot;kedjek&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;p&amp;quot;, varmed &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;syf­tas f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rst ett f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv av en
ring med sten, sedan i dess st&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;lle en ring med st&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rre sten osv. En eller flera
g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;nger &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terl&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnar kunden allts&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; till s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljaren en
tidigare k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;pt ring vid k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;p av en ny.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;H&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rvid vill
man undvika, att den ring som k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;paren slut­ligen beh&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ller och s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; att s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ga har
sparat ihop till blir belastad med st&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rre merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdeskatt &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n om de f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;reg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ende leden i transaktionsf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljden
inte hade f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rekommit. Detta skulle bli fallet, om de &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terl&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnade
ringarna betraktades som bytesvaluta i merv&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdeskatteh&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nseende. Bolaget
&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nskar
ge­nom f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rhandstjesked upplysning om vilken eller vilka av f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljande &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;verenskommelser
med k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;paren som medf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r att bo­laget &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ger r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt att
vid &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;tertagande av f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rut s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ld ring minska sin utg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ende
skatt med skatten p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; dess f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;reg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ende f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning:&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;A)
Under /angiven tidsrymd/ g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ller k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;pet som &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ppet k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;p. 3) K&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;paren &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ger r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt att p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kalla &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ng av detta k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;p, om&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:17.0pt'&gt;&lt;span style='font-family:Verdana'&gt;han
inom /angiven tidsrymd/ hos s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljaren k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;per en annan&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;ring
till h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;gre pris. C) K&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;paren &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ger r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt att inom /angiven tidsrymd/ byta den&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:17.0pt'&gt;&lt;span style='font-family:Verdana'&gt;k&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;pta
ringen mot annan ring till h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;gre pris och d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rvid&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:17.0pt'&gt;&lt;span style='font-family:Verdana'&gt;mot
&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terl&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnande av
ringen i oskadat skick gottskrivas&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:17.0pt'&gt;&lt;span style='font-family:Verdana'&gt;hela
k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;peskillingen.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;RSV:s
r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ttsn&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnd meddelade den 24 februari 1976 f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rhandsbe­sked
av f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ljande lydelse.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;S&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; vitt g&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ller den
i punkt A) i ans&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kan angivna situationen och under f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ruts&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning av
den ijnder handl&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ggningen l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mna­de upplysningen att den tidsrymd under vilken
avtalet skall g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;lla skall vara ett &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r, fir-ner n&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnden att
transaktionen&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:22.0pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;7   Riksdagen 1981/82. 1 saml. Nr 214&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section160&gt;

&lt;p class=MsoNormal style='margin-bottom:24.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section161&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;                                                    &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;78&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;med
ringens &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terl&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnande till s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kandebolaget och med ut­nyttjande av den i avtalet
fastst&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;llda tiden av ett &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r -oavsett fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;gans civilr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttsliga sida - j&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mlikt grunderna f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r merv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdeskattelagen
m&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ste anses inneb&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ra en fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n den f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rsta f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljningen skild oms&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning, avseende &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r­s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljning av
ringen fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n den tidigare k&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;paren till s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kande­bolaget.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Detsamma
g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ller om ringen &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terl&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnas tidigare &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n ett &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r efter leveransen, dock att om &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terl&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnandet
sker antingen redan inom en tid av omkring en m&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nad efter leveransen eller
senare men d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; beroende p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; anm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rkp-ing om fel i den levererade ringen eller annan
liknande orsak &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terl&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnandet kan vara att bed&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ma som en
&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ng av den
tidigare f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;lj­ningen.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;N&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnden
finner samtidigt att om den tid inom vilken k&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;paren enligt avtalet &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ger r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terl&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mna
ringen begr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nsas till betydligt kortare tid, h&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gst
omkring en m&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nad, ett &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terl&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;m­nande av ringen utan saraband med ink&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;p av ny
ring, kan komma att bed&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mas inneb&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ra en &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ng av den tidigare f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;lj­ningen
med r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;tt f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kandebolaget till neds&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning
vid kom­mande skatteredovisning av den utg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ende merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdeskatten.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Betr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ffande de
i punkterna B) och C) i ans&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kan angi-vna situa­tionerna och under ovan angivna
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ruts&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttningar om avtals­tidens l&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ngd m m
finner n&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnden att d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ri angivna transak­tioner - j&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;l h&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r oavsett
fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;gans civilr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttsliga sida -j&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mlikt grunderna f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r .merv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdeskattelagen
&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r
att betrakta i enlighet med sitt ur skattesynpunkt verkliga inneh&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ll som
byten avseende &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning till s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kandebolaget av tidi­gare s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ld ring
och s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;kandebolagets f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning av ny ring, d&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rvid s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kandebolaget
tillkommande vederlag f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r den nya ringen utg&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;res av dels vad som kommer s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kandebolaget
till­godo i kontant likvid eller motsvarande dels den inbytta ringens v&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rde
enligt det vid .&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terkopet avtalade priset.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;.&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ven i
fallen B) och C) kan en kortare avtalad tid f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ter­l&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnande av
s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;dan ring eller kort tid f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r faktiskt &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ter­l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnande medf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ra annan bed&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mining i likhet med vad som ovan angivits under
punkt A).&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;P&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; grund av
det anf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rda f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rklarar n&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnden till besvarande av i ans&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kan
framst&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;lld fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ga att s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kandebolaget icke &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ger r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt att
vid &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;tertagande av f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;lda ringar p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt i an­s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kan och av bolaget ovan angivits, vid sina
skatteredovis­ningar minska den utg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ende merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdeskatten med skatten p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;de f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;reg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ende f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljningarna
av ringarna, s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;vida inte fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n­sett avtalens inneh&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ll &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terl&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnandet
av ringarna i enlighet med vad ovan sagts kan bed&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mas som &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ng av
tidigare f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r­s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljningar.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Efter
besv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r av s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kandebolaget l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnade regeringsr&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tten i dom den 5 maj 1977
besv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ren utan bifall.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section162&gt;

&lt;p class=MsoNormal style='margin-bottom:35.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section163&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;79&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;6.4            Best&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mmelser 1
utl&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ndska merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdeskattesystem&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;De
kontinentala merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdeskatterna &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r utformade med en gene­rell skatteplikt f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r nya och
begagnade varor, men med regler som i viss utstr&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ckning begr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nsar
skatten vid ny om.s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttning av begagnade varor. I Nederl&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nderna g&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ller vid
bytestransak­tioner som avser samma slags vara att skatt utg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; skill­naden
mellan den nya och den inbytta varans v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rde, dvs. p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å
&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;den ytterligare likvid som k&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;paren har
att betala. F&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r att detta skall g&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;lla kr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;vs dock,
att inbytesvaran avr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;knas till dess verkliga v&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rde. I
Belgien g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ller, att skattskyldig som f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljning
regelbundet k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;per begagnade varor fr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;n icke
skattskyldiga kan medges tillst&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nd att redovisa skatt endast p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;
skillnaden mellan ink&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ps- och f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljningspriset. Denna f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;n g&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ller dock
inte i fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ga &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;om  &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;.motorfordon, far­tyg, luftfartyg, konstverk,
antikviteter eller samlarobjekt s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;som frim&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rken och mynt. &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;Ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ven den franska merv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdeskatten
inneh&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ller best&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mmelser av denna inneb&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rd. Detsamma
g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ller merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdeskatten i Storbrittanien, men h&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r g&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ller en
till skillnaden mellan ink&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ps- och f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljningspriset begr&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nsad beskattning f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r bilar,
konstverk, antikviteter, vetenskap­liga samlingar, husvagnar, motorcyklar och b&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tar.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;I
EG:s sj&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;tte direktiv om harmonisering av medlemsstaternas merv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdeskattesystem
har man inte tagit slutlig st&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llning till en enhetlig reglering av handeln med
begagnade varor, konst, antikviteter och samlarobjekt. Medlemsstaterna har d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r alltj&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mt r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt att
till&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;mpa g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llande best&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mmelser s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å­&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;dana de utformats i respektive land.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;5.5             Utredningens
&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;verv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ganden
och f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rslag&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Merv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rdeskatten
&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r
en f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljningsskatt som tas ut vid all yrkesm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssig oms&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning
inom landet av skattepliktiga varor och tj&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nster. N&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;gon &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tskillnad g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rvid inte mellan om­s&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning av nya och begagnade
varor. Skattskyldig k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;pare har r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ende
skatt &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;på  förvärv  &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;sller&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section164&gt;

&lt;p class=MsoNormal style='margin-bottom:37.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section165&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;                                                    &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;80&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;inf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rsel f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r
verksamhet som medf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r skattskyldighet. Den avsedda faktiska
beskattningseffekten uppkommer d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rst n&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r vara eller tj&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nst f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rvas f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r arjiat &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ndam&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;l, dvs. f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r slutlig
konsumtion.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;De
problem som uppkommit g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ller n&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r varor, som f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rvats f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r slutlig konsumtion och d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; beskattats,
&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ter
blir f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rem&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;l f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssig oms&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttning t.ex. d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r att varan l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mnats som dellikvid vid ink&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;p av ny
vara. H&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r avses i f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rsta hand vissa kapitalvaror, som &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ven i
begagnat skick representerar betydande v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rden, exe.mpelvis personbilar, husvagnar och fri­tidsb&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tar. Det
h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;vdas att beskattningen av begagnade hus­vagnar och b&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tar har
samma ogynnsamma verkningar for han­deln som p&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; sin tid f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ranledde
undantaget fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n beskattning av de begagnade motorfordonen. Det
har framh&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llits att skatt­skyldig &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljare,
som tar skattepliktig vara i inbyte, inte kan betala samma pris f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r varan 
som en inte skattskyl­dig k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;pare, eftersom skatt skall utg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; n&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r den
begagnade varan p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; nytt oms&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tts av den skattskyldige &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljaren. &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;Å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ter­f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljaren
kan f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r att f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; kostnadst&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ckning f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r denna skatt betala endast varans allm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nna saluv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rde
minskat med skattens belopp. Kunden kan d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r ofta f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; ut ett h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;gre pris om han sj&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;lv kan firjia en k&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;pare till
sin begagnade vara.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Som
tidigare redovisats bed&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mdes situationen f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r den yrkes­m&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssiga
handeln med begagnade bilar s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; besv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rande att de be­gagnade personbilarna redan den 1
maj 1960 undantogs fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n den allm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nna varuskatten med d&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; g&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;llande
skattesats om 4 &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;%. &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;Sa.mtidigt h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;jdes den s.k. bilaccisen p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; nya
personbilar i s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;dan omfattning att n&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;got inkomstbortfall inte
skulle upp­komma f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r staten. Bilaccisen har sedan h&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;jts men
inte p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt; ett s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt som kan s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;gas inneb&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ra h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;jningar i relation till genom­f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rda h&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;jningar
av den allm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rjna varuskatten och d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;refter av
merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rdeskatten. H&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;jningarna av den generella indirekta be­skattningen
'nar emellertid p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;verkat formerna fcr handeln med vissa begagnade
varor, fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mst husvagnar och b&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tar. Det har f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r k&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;parna
framst&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;tt som alltmer of&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nligt att l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mna sn b&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;t eller 'nusvagn  som dellikvid vid k&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;p av &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;en av.   &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;Den&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section166&gt;

&lt;p class=MsoNormal style='margin-bottom:34.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section167&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;81&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt'&gt;&lt;span style='font-family:Verdana'&gt;yrkesm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssige &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljaren
upptr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;der ofta inte l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ngre som k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;pare av inbytesvaror. Han erbjuder sig i st&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;llet att
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rmedla en f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning i kundens namn. Hans skattskyldighet inskr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nks d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; till att
omfatta endast den upp&amp;quot;Durr.af&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rmedlings-provisionen. Mycket ofta medverkar f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rmedlaren
i finansie­ringen p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt att han diskonterar uppr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttade
kontrakt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Det
har gjorts g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llande att &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljarna i &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tskilliga fall tagit alltf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r l&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; formerna
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r ett rent f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rmedlings­uppdrag. Vad som betecknas som kundvaror
inl&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;mnade f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r­s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning kan i realiteten vara lagervaror i en yrkesm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssig handel
med begagnade varor. Vissa revisioner har gett bel&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gg f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r att s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; har
varit fallet. Dessa f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llanden har av den seri&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;sa
handeln uppfattats som mycket besv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rande. Man m&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ste ocks&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; konstatera att uppenbara kontrollsv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;righeter
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;religger p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; detta omr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;de. Ytterligare undantag fr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;n
skatteplikt f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r vissa s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rskilt konkurrens k&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nsliga begagnade
kapitalvaror skulle d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r inte enligt v&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r uppfattning l&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;sa
problemen. Er­farenheterna fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n vissa granskni.ngsaktioner som vidtagits inom
bilhandeln visar att undantaget fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n skatteplikt p&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;begagnade personbilar kan
skapa kontroll- och redovisnings­problem och andra ej &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nskv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rda
konkurrenseffekter. En kund som &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nskar l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mna en begagnad bil i byte'vid f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv av ny
bil &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r n&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rmast intresserad av det belopp han skall erl&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gga som
skillnadsbelopp mellan priset p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; den nya 'ollen och in­bytesbilen. S&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljaren &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; sin sida
har intresse av att priset p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; b&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;da bilarna s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tts s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;gt som m&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;jligt. Det &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r endast p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; det avtalade priset f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r den nya
bilen som skatt skall redovisas. &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;Ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ven om det finns katalogpris f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r den nya
bilen &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r det vanligt att rabatter och andra prisneds&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttningar l&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnas. S&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;songm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssiga
variationer f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rekommer. F&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r vissa m&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rken unpr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tth&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;lls ' en fast priss&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning, f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r andra
inte. Det har i m&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nga fall visat sig att priss&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttning f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rekommit
som inte kunnat godtas av beskattningsmndigheten. Omfattan­de utredningar har m&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;st vidtas
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r att komma fram till vad som skall anses vara sk&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ligt. Vi
anser det under s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;dana f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rh&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llanden uteslutet att utvidga skattefriheten f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r vis­sa
kapitalvaror. I st&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llet b&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r unders&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;kas om inte g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llande&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section168&gt;

&lt;p class=MsoNormal style='margin-bottom:33.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section169&gt;

&lt;p class=MsoNormal style='margin-left:3.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;                                                    &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;82&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;undantag
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r begagnade motorfordon b&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r slopas och ers&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttas med en beskattning som
dock tillgodoser den seri&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;sa bil­handelns ber&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttigade intressen.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Vi
har i det f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;reg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ende ber&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rt handeln med begagnade kapi­talvaror som f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rvas f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r privat
bruk. Motsvarande situa­tioner kan uppkomma &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ven .vid avyttring av tillg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ngar i en
verksamhet som visserligen &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssig men som inte medf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r
skattskyldighet. Ett exempel &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r den yrkesffi&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssiga busstrafiken. Det f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rekommer
ofta att bussar i s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;dan trafik har ett avsev&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rt restv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rde n&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r de byts
ut mot nya. Skatte­konsekvenserna f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rsv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rar en ren inbytestransakticn och man f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ka andra
former f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r avyttring och f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt'&gt;&lt;span style='font-family:Verdana'&gt;En
annan fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ga som tilldragit sig stort intresse &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r auk­tionsf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljningarna
d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r privat egendom kan s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljas skatte­fritt. Den som ombes&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rjer
auktionen &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r n&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mligen inte skatt­skyldig. I v&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rt andra
delbet&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;nkande f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;reslog vi att skatt­skyldighet skulle f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;religga f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;dan
verksamhet. F&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rslaget r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nte dock m.otst&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nd fr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mst av
det sk&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;let att auktionsf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r­s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r sn vanlig form f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r skiften av d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;dsbon och
ofta anv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nds f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r avyttring av annan l&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;segendom.
Dessa inv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nd­ningar kvarst&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r och vi saknar d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r'f &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r
anledning att p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; nytt v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;cka fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;gan om skatt p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; auktionsf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljningar ut&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ver vad som redan g&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ller. Kvar st&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r fr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gan hur
man p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt; annat s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt skall kunna tillgodose ber&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttigade
intressen f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r den yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssiga handeln med s&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;dana varor som ofta s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljs p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;auktion.
Ett s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rskilt problem utg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r de s.k. kvalitetsauk­tionerna, d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r
privatpersoner l.&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ter s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;lja konst, antikvite­ter m.m. dvs. varor som inte
kan betecknas som begagnade i vanlig mening. Det &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r h&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r fr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ga om
varor som inte minskar utan tv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rtom stiger i v&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rde. F&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rven sker
m&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;nga g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nger i rent kapitalplaceringssyfte. Vi delar
uppfattningen att nu­varande best&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mmelser, som medger skattefrihet for auktions­f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljningar
men kr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ver skatt vid yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssig f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning, &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r till nackdel f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r konst- och
antikvitetshandeln och &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ven f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r den yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssiga handeln med sedlar oc'n mynt.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section170&gt;

&lt;p class=MsoNormal style='margin-bottom:35.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section171&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;83&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Åven 
&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;om man med visst fog kan anta att
direkta f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljningar av varor mellan privatpersoner &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r
vanligast betr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ffande vis­sa s&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rskilda kapitalvaror &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r det
enligt v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r uppfattning sv&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rt att g&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ra en r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttvis avgr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nsning av
detta omr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;de.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Vi
anser d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r att man m&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ste finna en l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;sning som &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r gene­rell i den meningen att den skall avse
yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ssig handel med alla slags begagnade varor. Vad man d&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;refter
kan ifr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ga­s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tta &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r om man ocks&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; m&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ste beakta handeln med varor med m&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttliga
priser d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdeskatten knappast kan ha n&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gon avg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rande
betydelse f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r kundens val av ink&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;psst&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;lle.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Vid
v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ra &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;verv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ganden har vi inte funnit n&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gon b&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttre tek­nisk
l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;sning &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n den som vi presenterade i v&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rt f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rsta del­bet&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nkande i
fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ga om handeln med begagnade motorfordon och som numera allm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nt till&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mpas i
utl&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ndska merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdeskattesys-tem. L&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;sningen inneb&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r att den
yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ssige &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljaren medges en i princip generell avdragsr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt i sin
skatteredo­visning f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r en ber&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;knad ing&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ende skatt p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; ink&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;p fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n ej skattskyldiga personer av skattepliktiga varor
f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r yrkes­m&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssig oms&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttning. Denna s.k. fiktiva avdragsr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r be­r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;knas till
belopp som svarar mot g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llande s.kattesats till-l&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mpad p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;~Th&amp;quot;Dy'tesvarans
pris eller v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rde. Vid vidaref&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;lj­ning
av varan skall skatt utg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; i vanlig ordning. Vad som slutligt beskattas blir
det merv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rde som skapats hos &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ter­f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljaren
och &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;som  &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tar sig uttryck i skillnaden mellan f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljningspriset
och inbytesv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdet. I och f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r sig skulle man kunna t&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nka sig
att begr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nsa en avdragsr&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt av h&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;reslaget
inneh&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ll till varor med ett visst l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;gsta v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rde. Detta skulle dock skapa tr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;skeleffe.kter
och kontrollpro­blem. Vid en v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdegr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ns om exempelvis 1 000 kr. skulle det vara f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nligare f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljaren
att betala ett upp till 20,53 &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;%  &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;h&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;gre pris f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r varan. Kompensation skulle utg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;i form
av den d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; intr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;dda avdragsr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tten med 17,1 &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;% 
&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; det erlagda priset.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Vi
har kommit till den slutsatsen att avdragsr&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tte.n b&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r vara generell
n&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r skattskyldig f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rvar skattepliktig vara f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section172&gt;

&lt;p class=MsoNormal style='margin-bottom:34.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section173&gt;

&lt;p class=MsoNormal style='margin-left:3.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;                                                    &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;84&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;yrkesm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssig &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljning.
Sker ink&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;pet fr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;n ej skatt­skyldig s&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljare f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r avdrag
g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ras f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r fiktiv skatt. Avdraget skall styrkas av avr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;kningsnota
som utst&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;lls av den skatt­skyldige och skall inneh&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;lla
samtliga de uppgifter som anges i anvisningarna till 15 &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;En
oml&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ggning av beskattningen av begagnade varor enligt nu angivna
riktlinjer kan leda till visst skattebortfall. Detta kan dock inte bli annat &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;n av begr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nsad
omfattning. Det kan dessutom antas att m&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nga varor, som nu f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rmedlas eller ges sken av
att f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rmedlas av agent, i st&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;llet g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r tillbaka till den yrkesm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssiga
handeln. F&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r en ej skatt­skyldig k&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;pare
torde det inte l&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ngre te sig s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rskilt attrak­tivt att f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rva
kapitalvaror vid sidan av den yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;s­siga handeln utan det skydd som bl.a. konsumentk&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;plagen, reklamationsn&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mnden och
garanti&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;taganden ger en k&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;pare som v&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nder sig till den regulj&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ra
handeln. Ett eventuellt be­gr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nsat inkomstbortfall m&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ste ocks&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; v&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gas mot
de praktiska f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rdelar som vi anser att v&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rt f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rslag
erbjuder.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span lang=EN-US style='font-family:
Verdana'&gt;VI  &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;anser att &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ven den
yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ssiga bilhandeln, skall kunna arbeta p&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; lika villkor med all annan
handel med .kapital­varor. Vi har sv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rt att se att n&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;gon st&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rre
skillnad skulle kunna f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;religga mellan exempelvis handeln med begagnade bi­lar
och handeln med begagnade b&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tar och husvagnar. De be­st&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mmelser scm
reglerar r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tten till avdrag f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ende
skatt ger nu branschen fav&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rer som knappast &lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r motiverade. Best&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mraelserna
inneb&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;r att den som driver handel med bilar eller motorcyklar har en
generell r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt till avdrag f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r all skatt som bel&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;per p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r
verksamheten med ijndantag av vara till eller tj&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nst p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;dan
begagnad personbil eller begagnad motorcykel som utg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r oms&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ttningsvara
i verksamhe­ten. Detta inneb&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r att den som bedriver en stor och omfattande handel
med begagnade bilar endast beh&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ver oms&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tta skatte­pliktiga fordon f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r belopp
som &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;verstiger 10 000 kr. f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r helt kalender&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r att
full och oinskr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;nkt avdragsr&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;tt skall f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;religga f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r all ing&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ende skatt som bel&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;per p&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt; s&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;dana f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv som anskaffni.ng
av r&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;relsefastighet, verktyg och in-&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section174&gt;

&lt;p class=MsoNormal style='margin-bottom:34.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section175&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;85&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:11.0pt'&gt;&lt;span style='font-family:Verdana'&gt;ventarier,
reklam och arnonsering. Konsekvenserna av be­st&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;mmelserna har blivit helt
andra &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;n de avsedda. Vi f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;re­sl&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r att alla s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rbest&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;mmelser som nu finns intagna i ML och som speciellt
g&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ller handeln med begagnade bilar och motorcyklar b&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r utg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;. Det i
18 &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;§&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt; 3 intagna f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rbudet mot avdrag f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ende
skatt som bel&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;per p&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt; anskaffning av personbil eller motorcykel f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ndam&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;l som ej
avser yr­kesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssig &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;terf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning eller uthyrning f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r till f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljd att
en senare oms&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttning av s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;dana fordon inte blir att anse som yrkesm&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ssig. Den
som f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rv&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rvat personbil eller motorcykel och som inte haft r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt till
avdrag f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r ing&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ende skatt vid f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rvet kan
d&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;rf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r s&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;lja fordonet skattefritt. Sker f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ljningen
till den som driver yrkesm&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ssig &lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ter­f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rs&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljning av bilar f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r denne dock r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt till
avdrag f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r fiktiv skatt enligt v&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rt f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rslag.
Den som driver handel med begagnade bilar blir oinskr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;nkt
skattskyldig f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r sin verksamhet med obeskuren avdragsr&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;tt f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r alla f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;rv f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r
verksamheten. Drivs verksamheten i f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;rening med verkstads­r&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;relse
skall n&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;gon uttagsbeskattning f&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ljaktligen inte ske f&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r varor som tas ut f&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;r att
tillf&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ras begagnad bil som utg&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ö&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;r oms&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ä&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;ttnings- eller anl&lt;/span&gt;&lt;span style='font-family:
Verdana'&gt;ä&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ggningstillg&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;å&lt;/span&gt;&lt;span style='font-family:Verdana'&gt;ng i
verksamheten.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section176&gt;

&lt;p class=MsoNormal style='margin-bottom:67.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section177&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;                                                             &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-family:Verdana'&gt;86&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt'&gt;&lt;i&gt;&lt;span style='font-family:Verdana'&gt;Bilaga
2&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:13.0pt;
font-family:Verdana'&gt;Sammanställning av remissyttrandena över mervärde­skatteutredningens
betänkande (Ds B 1982:2) Översyn av mervärdeskatten Del &lt;/span&gt;&lt;span
lang=EN-US style='font-size:13.0pt;font-family:Verdana'&gt;VI &lt;/span&gt;&lt;span
style='font-size:13.0pt;font-family:Verdana'&gt;Rätten tili avdrag för fiktiv
skatt&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Remissinstanser&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:13.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Remissyttranden
har inkommit från kammarrätten i Göteborg, general­tuUstyrelsen, riksskatteverket
(RSV), kommerskollegium, länsstyrelserna i Stockholms, Kronobergs, Blekinge,
Malmöhus, Göteborgs och Bohus, Gävleborgs och Norrbottens län. Kooperativa
förbundet (KF), Lantbru­karnas riksförbund (LRF), Svensk industriförening, Företagareförbundel
SFR, Sveriges industriförbund, Sveriges Juvelerare- och Guldsmedsför­bund,
Sveriges konst och anlikhandlareförening, Sveriges Mynlhandlares förening samt
Guldfynd AB. SHIO-Familjeföretagen och Sveriges köp­mannaförbund har inkommit
med ett gemensamt yttrande. LRF har som eget remissyttrande åberopat ett
utlåtande av Lantbrukarnas skattedelega­tion. KommerskoUegium har bifogat
yttranden av handelskamrarna i Stockholm och Malmö.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;Remissyttrandena&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;1   
Fiktiv mervärdeskatt&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;1.1
Allmänna synpunkter&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:3.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Remissinstanserna
är överlag överens med utredningen om det nödvän­diga i att bibehålla en
avdragsrätt för fiktiv skatt i någon omfattning. Flera remissinstanser pekar på
att systemet i stort fungerat bra och på de positiva effekter som avdragsrätten
haft på vissa branscher där tidigare problem med s. k. förmedlingsaffärer helt
försvunnit. Förbättringarna gäl­ler också byteshandeln och inte minst
bilhandeln. En början till konkur­rensneutralitet har också skapats mellan den reguljära
handeln och auk­tionsverksamheten .&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Enighet
har också rått bland remissinstanserna om det nödvändiga och berättigade i att
de nuvarande bestämmelserna om rätt till avdrag för fiktiv mervärdeskatt
ändras. Flertalet remissinstanser är överens med utredning­en om att de
nuvarande bestämmelserna ger ett materiellt oriktigt resultat i vissa fall och
att bestämmelsema i viss mån medverkat till rent bedrägliga beteenden.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section178&gt;

&lt;p class=MsoNormal style='margin-bottom:31.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section179&gt;

&lt;p class=MsoNormal&gt;&lt;b&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;Prop.
1981/82:214&lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span style='font-size:9.0pt;font-family:Verdana'&gt;                                                              &lt;/span&gt;&lt;/b&gt;&lt;b&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;87&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;b&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;1.2 Remissinstanser som i huvudsak godtar förslagen&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:6.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;i&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Utredningens förslag om avdragsförbud för vissa ädelmetaller
och att åtnjutet avdrag vid förvärv av vissa varor skall återföras när varan
expor­teras har tillstyrkts eller lämnats utan erinran av kammarrätten i Göteborg,
kommerskollegium, länsstyrelserna i Blekinge, Göteborgs och Bohus samt
Norrbottens lån, KF, LRF, Svensk induslriförening, Sveriges industriför­bund.
Företagareförbundet SFR, SHIO-Familjeföretagen, Sveriges köp­mannaförbund,
Sveriges konst och anlikhandlareförening samt Sveriges Mynlhandlares förening.&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:2.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Sveriges Juvelerare- och Guldsmedsförbund liksom Guldfynd
AB tror att en mer restriktiv tilldelning av exportlicenser skulle leda till
att oegent-ligheterna skulle undvikas. Avdragsrätten bör bibehållas även för ädelme­tall
men kombineras med återföringsskyldighet vid export.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Generaltullstyrelsen har framhållit att oegentligheter i
samband med avdraget för fiktiv skatt kommer att minska genom de föreslagna
författningsändringarna till den del de har samband med exporttransak­tioner.
Vidare har styrelsen framhållit att utredningens förslag kan indirekt påverka
tullverkets kontrollverksamhet eftersom incitamentet till vissa former av
smuggling bortfaller om förslaget genomförs.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Lånsstyrelsen i Göteborgs och Bohus län har framhållit att
vissa dyrare båtar också blir föremål för export. Bestämmelsen om återföring
bör eventuellt göras generell eftersom också andra varor än de av utredningen
upptagna och båtar kan vara aktuella.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Länsstyrelsen i Malmöhus län förordar för att motverka
falsarier att förslaget modifieras på så sätt att avdraget inte medges förrän
vid försälj­ningen (nettometoden). De av utredningen påtalade problemen med en
nettometod torde, enligt länsstyrelsen, mildras genom användandet av en
schablon.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Sveriges Mynthandlares förening som i princip tillstyrkt
förslagen har dock framhållit önskvärdheten av att mynt i likhet med vad som
redan gäller för frimärken undantas från skatteplikten.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'&gt;&lt;b&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;1.3 Remissinstanser som förordar ytterligare
inskränkningar&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Flera av de i föregående avsnitt nämnda remissinstanserna
har pekat på fördelarna med utredningens förslag där säråtgärder enbart riktas
mot ett litet antal transaktioner och där avdragsrätten, bortsett från vissa ädelme­taller,
är generell.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;RSV och några länsstyrelser har dock, som framgår av det
följande, avstyrkt utredningens förslag och föreslagit inskränkningar i den
generella avdragsrätten.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:3.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;RSV menar att de erfarenheter som hittills vunnits gäller
en tämligen kort tid och att det förefaller sannolikt att andra typer av
transaktioner kan&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section180&gt;

&lt;p class=MsoNormal style='margin-bottom:23.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section181&gt;

&lt;p class=MsoNormal style='margin-left:2.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;                                                                  &lt;/span&gt;&lt;span
style='font-size:9.0pt;font-family:Verdana'&gt;88&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;uppdagas för vilka det inte heller är önskvärt med
avdragsrätt för fiktiv skatt. RSV anser att avdrag inte heller skall medges för
det av utredningen vid export särbehandlade varuområdet. Som skäl härför
åberopar RSV också svårigheter att definiera samma varuområde. RSV uppger sig
vara införstått med att handeln med dessa varor kommer att gå över från
sedvanlig butikshandel till förmedlingsverksamhet. Detta förhållande an­ser sig
RSV kunna acceptera.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Under hänvisning till kontroll- och tillämpningsproblem
samt risker för missbruk förordar länsstyrelserna i Stockholms, Kronobergs och
Gävle­borgs län att avdragsrätt endast skall föreligga för ett fåtal varor.
Länssty­relsen i Stockholms län förordar att avdragsrätten begränsas till vissa
varor som är av annan karaktär än investerings- och kapitalplaceringsobjekt. De
varor som avses är hänförliga till punkt 1 —6 i 2 § förordningen om handel med
begagnade varor samt fordon, vissa fartyg, hushållskapitalvaror och vissa
möbler. Enligt länsstyrelsen uppnås härigenom ett materiellt riktigt resultat
för den allt övervägande handeln med begagnade varor av annat slag än av
investerings- eller kapitalplaceringskaraktär. Länsstyrelsen i Kronobergs län
förordar i syfte att undvika nya och omfattande tillämp­ningssvårigheter och
för att inte binda stora kontrollresurser att avdrags­rätten skall föreligga
endast för varugrupper där inbyten är vanliga, såsom motorfordon, husvagnar,
fritidsbåtar och musikinstrument och vissa in­ventarier. En avdragsrätt för
motorfordon, husvagnar, båtar, båtmotorer, mopeder, snöscooters samt bär och
svamp är enligt länsstyrelsen i Gävle­borgs län helt tillräcklig. De nackdelar
som en skärpt beskattning får, får vägas mot de olägenheter som gällande regler
medför i form av oäkta prissättning, falska kvitton, manipulationer vid
överföring av privat egen­dom till fåmansbolag m. m.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:20.0pt'&gt;&lt;b&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;1.4 Detaijsynpunkter&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:6.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Det av utredningen förordade gränsvärdet 175 % har
ifrågasatts av Sveri­ges mynthandlares förening. Föreningen menar att gränsen i
stället bör sättas vid 110% för att skilja smältobjekten från samlarobjekten.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-size:9.0pt;
font-family:Verdana'&gt;Kammarrätten i Göteborg föreslår att ML kompletteras med
bestäm­melser om hur metallvärdet skall beräknas. Eventuellt borde dagspriset
på guld knytas till Guldcentralens priser vid försäljning till guldsmeder. Läns­styrelsen
i Kronobergs län har framhållit att anknytningen av avdragsrät­ten till 175% av
metallvärdet medför tolkningsproblem och svårigheter för de skattskyldiga att
omedelbart avgöra om avdragsrätt föreligger eller ej. Detta gäller också vid
inköp av blandat skrot eller t.ex. en myntsamling. Liknande synpunkter har
anförts av RSV och länsstyrelsen i Stockholms län. Länsstyrelsen i Göteborgs
och Bohus län har föreslagit att länsstyrel­sen ges rätt att schablonmässigt
eller efter skälig grund bestämma äterfö-ringens storlek. Även Svenne*
mynthandlares förening pekar på svårighe­terna vid blandade köp och förordar en
schablon.&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section182&gt;

&lt;p class=MsoNormal style='margin-bottom:14.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section183&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-family:Verdana'&gt;Prop. 1981/82:214&lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;                                                    &lt;/span&gt;&lt;span
style='font-family:Verdana'&gt;89&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;GeneraltuUstyrelsen
liksom RSV har framhållit att vissa av de i förord­ningen om handeln med
begagnade varor intagna varugrupperna behöver närmare preciseras då de användas
i ML. Vidare bör enligt RSV även hårdmetaller ingå bland de icke avdragsberättigade
varorna. Sveriges indu­striförbund har framhålht att uttrycket &amp;quot;helt eller
till väsentlig del&amp;quot; är alltför oklart. Begränsningen i 18 § ML om
guldskrot m. m. som förvärvas för utvinning av metallen är enligt LRF inte
nödvändig och bör därför utgå.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-right:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Utredningens
definition av begagnade varor har kritiserats. Några läns­styrelser liksom RSV
och Sveriges industriförbund pekar på svårigheterna för de skattskyldiga att avgöra
om varan kan antas ha innehafts av en inte skattskyldig. Generaltullstyrelsen
och Sveriges mynthandlares förening pekar på att definitionen av begagnade
varor leder till att verklig skatt som hänför sig till införsel också i vissa
situationer skall återföras vid återutför­sel av varan.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;För
att minska risken för falsarier med skatten föreslår länsstyrelserna i Kronobergs
och Blekinge län att avdrag för fiktiv skatt inte skall få göras förrän varan
har betalats till säljaren, dvs. att kontantmetoden skall tilläm­pas.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Länsstyrelserna
i Kronobergs, Blekinge, Gävleborgs och Norrbottens län betonar vikten av att
uppgift om all fiktiv skatt anges på särskild rad i deklarationen. RSV förordar
att uppgiften i stället lämnas på särskild blankett.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-left:1.0pt'&gt;&lt;span style='font-family:Verdana'&gt;Anvisningarna
till 16 § bör, enligt länsstyrelserna i Kronobergs, Blekinge och Norrbottens
län, kompletteras så att skyldighet skall föreligga för köparen att ange
säljarens personnummer på den handling som verifierar inköp av varor och som
ger rätt till avdrag för fiktiv skatt.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;b&gt;&lt;span style='font-family:Verdana'&gt;2  
Avyttring av skogsprodukter&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-family:Verdana'&gt;Utredningens
förslag om att avyttring av skogsprodukter i fall som avses i punkt 4 tredje
stycket av anvisningarna till 35 § kommunalskattelagen också skall behandlas
som yrkesmässig omsättning har inte mött några invändningar.&lt;/span&gt;&lt;/p&gt;

&lt;p class=MsoNormal style='margin-top:40.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'&gt;&lt;span style='font-size:6.0pt;
font-family:Verdana'&gt;Norstedts Tryckeri, Stockholm 1982&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section184&gt;

&lt;p class=MsoNormal style='margin-bottom:23.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section185&gt;

&lt;p class=MsoNormal&gt;&lt;span style='font-size:1.0pt;font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

&lt;span style='font-size:10.0pt;font-family:Verdana'&gt;&lt;br clear=all
style='page-break-before:auto'&gt;
&lt;/span&gt;

&lt;div class=Section186&gt;

&lt;p class=MsoNormal style='margin-bottom:104.0pt'&gt;&lt;span style='font-size:1.0pt;
font-family:Verdana'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;

&lt;/div&gt;

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