SFS 2008:186 Lag om ändring i vägtrafikskattelagen (2006:227)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:16px;font-family:Times;color:#000000;} .ft17{font-size:15px;font-family:Times;color:#000000;} .ft18{font-size:14px;font-family:Times;color:#000000;} .ft19{font-size:15px;font-family:Times;color:#000000;} .ft110{font-size:14px;font-family:Times;color:#000000;} .ft111{font-size:7px;font-family:Times;color:#000000;} .ft112{font-size:13px;font-family:Times;color:#000000;} .ft113{font-size:12px;font-family:Times;color:#000000;} .ft114{font-size:17px;font-family:Times;color:#000000;} .ft115{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft116{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft117{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:11px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:667px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:98px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:8px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft115"><b>Lag<br/>om �ndring i v�gtrafikskattelagen (2006:227);</b></p> <p style="position:absolute;top:11px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 17 april 2008.</p> <p style="position:absolute;top:305px;left:112px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:303px;left:252px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:11px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:305px;left:257px;white-space:nowrap" class="ft11"> f�reskrivs att 4 kap. 1 � och 5 kap. 17 � v�gtra-</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">fikskattelagen (2006:227) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:10px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:367px;left:98px;white-space:nowrap" class="ft16"><b>4 kap.</b></p> <p style="position:absolute;top:11px;left:51px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:98px;white-space:nowrap" class="ft18"><b>1 � </b></p> <p style="position:absolute;top:11px;left:54px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:130px;white-space:nowrap" class="ft11">V�gtrafikskatt beslutas av V�gverket genom automatiserad behandling</p> <p style="position:absolute;top:411px;left:98px;white-space:nowrap" class="ft11">med st�d av uppgifter i v�gtrafikregistret.</p> <p style="position:absolute;top:428px;left:112px;white-space:nowrap" class="ft11">Om skatt som har beslutats enligt f�rsta stycket har blivit uppenbart orik-</p> <p style="position:absolute;top:446px;left:98px;white-space:nowrap" class="ft116">tig p� grund av misstag vid den automatiserade behandlingen, ska V�gverket<br/>r�tta beslutet.</p> <p style="position:absolute;top:481px;left:112px;white-space:nowrap" class="ft11">Best�mmelserna i 26 och 27 �� f�rvaltningslagen (1986:223) ska inte till-</p> <p style="position:absolute;top:499px;left:98px;white-space:nowrap" class="ft11">l�mpas i fr�ga om V�gverkets beslut enligt f�rsta stycket.</p> <p style="position:absolute;top:10px;left:59px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:544px;left:98px;white-space:nowrap" class="ft16"><b>5 kap.</b></p> <p style="position:absolute;top:11px;left:62px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:569px;left:98px;white-space:nowrap" class="ft18"><b>17 � </b></p> <p style="position:absolute;top:11px;left:66px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:569px;left:138px;white-space:nowrap" class="ft11">En avgift (</p> <p style="position:absolute;top:10px;left:69px;white-space:nowrap" class="ft19"><i> </i></p> <p style="position:absolute;top:569px;left:201px;white-space:nowrap" class="ft110"><i>dr�jsm�lsavgift</i></p> <p style="position:absolute;top:11px;left:74px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:569px;left:291px;white-space:nowrap" class="ft11">) ska tas ut f�r varje fordon d�r v�gtrafik-</p> <p style="position:absolute;top:587px;left:98px;white-space:nowrap" class="ft116">skatt inte betalas inom den tid och i den ordning som har best�mts enligt<br/>denna lag.</p> <p style="position:absolute;top:622px;left:112px;white-space:nowrap" class="ft11">Om anst�nd med betalning av skatten har beviljats enligt 8 eller 9 �, ska</p> <p style="position:absolute;top:640px;left:98px;white-space:nowrap" class="ft116">dr�jsm�lsavgift tas ut endast p� det skattebelopp som inte har betalats senast<br/>vid anst�ndstidens slut.</p> <p style="position:absolute;top:675px;left:112px;white-space:nowrap" class="ft11">Skatteverket f�r medge befrielse helt eller delvis fr�n skyldigheten att be-</p> <p style="position:absolute;top:693px;left:98px;white-space:nowrap" class="ft11">tala dr�jsm�lsavgift, om det finns s�rskilda sk�l.</p> <p style="position:absolute;top:711px;left:112px;white-space:nowrap" class="ft11">I �vrigt g�ller best�mmelserna i 15 och 7 �� lagen (1997:484) om dr�js-</p> <p style="position:absolute;top:728px;left:98px;white-space:nowrap" class="ft11">m�lsavgift.</p> <p style="position:absolute;top:11px;left:77px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:765px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 juli 2008.</p> <p style="position:absolute;top:800px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:835px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:853px;left:328px;white-space:nowrap" class="ft116">Jan Larsson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:81px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft111">1</p> <p style="position:absolute;top:12px;left:83px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft113">Prop. 2007/08:52, bet. 2007/08:SkU23, rskr. 2007/08:154.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft114"><b>SFS 2008:186</b></p> <p style="position:absolute;top:222px;left:559px;white-space:nowrap" class="ft117">Utkom fr�n trycket<br/>den 29 april 2008</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:15px;left:95px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:963px;left:512px;white-space:nowrap" class="ft21">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:973px;left:561px;white-space:nowrap" class="ft21">Elanders, V�llingby 2008</p> </div> </div> ;