The Law On Changes To Tax Legislation, Etc.

Original Language Title: Lov om endringer i skatte- og avgiftslovgivningen mv

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Read the untranslated law here: https://lovdata.no/dokument/NL/lov/2004-12-10-77

The law on changes to tax legislation, etc.

Date LAW-2004-12-10 Ministry-Ministry of finance 77 last modified the LAW-2008-05-09-25 Published in 2004 booklet 14 entry into force 10.12.2004, 01.01.2005, 11.04.2005, 01.07.2005, August 1st, 2005, 01.01.2006, 01.07.2008 Change LAW-1964-06-19-14, LAW-1999-03-26-14, LAW-1999-03-26-14, LAW-2000-03-24-16, LAW-2000-11-24-81 Announced short title 10.12.2004 Change law to tax legislation, etc.

Chapter overview: XIV XVIII. Entry into force XIX. Transitional XIV in law 26. March 1999 Nr. 14 about the treasure of fortune and income (tax law) made the following changes:--section 6-46 new fourth paragraph should read as follows:--XVIII. Entry into force-XIX. The transitional rules by the entry into force of the changes under the XIV section 2-38, the following transitional rules:--at the entry into force of the changes during the XIV § 10-10 first paragraph first sentence, section 10-12, section 10-30, § 10-31 first and third paragraph and section 10-32 second paragraph applies to the following transition rules:------the following transitional rule to the same changes will take effect immediately, with effect from 1. January 2005: the determination of the stock's basis and shielding the front safety (1) stock's deductible basis pursuant to section § 10-12 and 10-31, jf. § 10-32 is set to stock's historical cost price attributed to any RISK-amount from the time that the shareholder has owned the stock. Stock's input value to be up-or the lower yellow res with RISK-amount from the time that the shareholder has owned the stock.

(2)-(3)-(4) of the shares with overall negative RISK-amount that exceeds the stock's original cost price (negative input value), the stock's deductible basis equal to the stock's negative input value. It should not be calculated by shielding shielding negative basis.

(5) For non-publicly traded shares how input value is oppregulert with the legal authority of the former company 20. July 1991 No. 65 section 10-2 No. 4 other and third paragraph, the stock's deductible basis to the stock's original cost price attributed to any RISK-related to the amount the stock, or to the stock's proportionate share of the company's overall tax asset value by 1. January 1992 attributed to any RISK-related to the amount the stock. The distribution of the company's asset value to change par value amount. By realization of non-publicly traded shares how input value is oppregulert with the legal authority of the former company 20. July 1991 No. 65 section 10-2 No. 4 other and third paragraph, stock's appraised value per 1. January 1992, or the stock's proportionate share of the company's accounting equity per 1. January 1992, still used as the entry value by winning the calculation.

(6) For listed shares how input value is oppregulert with the legal authority of the former company 20. July 1991 No. 65 section 10-2 No. 2 or 3, the stock's deductible basis to the stock's oppregulerte value attributed to any RISK-related to the amount the stock, or to the stock's original cost price attributed to any RISK-related to the amount the stock.

(7)------at the entry into force of the amendment during the XIV section 9-3 sixth ledd1 and section 14-81, the following transitional rules: a) to section 9-3 sixth paragraph: By realization in 2005 or later of the ordinary farms or forestry determined taxpayer input value based on historical cost price with the addition of later enabled cost and allowance for calls made depreciation. The part of the cost price and the addition that after distribution do not fall on depreciable assets or farmhouse, oppreguleres after inflation in the own time after the rules and rates that are determined by the Ministry.
---By entry into force of the amendment during the XIV § 10-34, the following transitional rule: (1) correction of calculation or data-entry errors by the determination and allocation of the change in the company's skattlagte capital that takes place from the 1. January 2006, to regulate the stock's input value with the same time as the original incorrect set throttle amount.

(2) - - -