SFS 2008:1189 Förordning om ändring i förordningen (2004:987) om trängselskatt

<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:15px;font-family:Times;color:#000000;} .ft15{font-size:14px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:17px;font-family:Times;color:#000000;} .ft19{font-size:12px;font-family:Times;color:#000000;} .ft110{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft111{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft112{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:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;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:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft110"><b>F�rordning<br/>om �ndring i f�rordningen (2004:987) om <br/>tr�ngselskatt;</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:288px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 27 november 2008.</p> <p style="position:absolute;top:324px;left:112px;white-space:nowrap" class="ft11">Regeringen f�reskriver i fr�ga om f�rordningen (2004:987) om tr�ngsel-</p> <p style="position:absolute;top:341px;left:98px;white-space:nowrap" class="ft11">skatt </p> <p style="position:absolute;top:10px;left:41px;white-space:nowrap" class="ft14"><i> </i></p> <p style="position:absolute;top:359px;left:112px;white-space:nowrap" class="ft15"><i>dels</i></p> <p style="position:absolute;top:10px;left:44px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:359px;left:136px;white-space:nowrap" class="ft11"> att i rubriken n�rmast f�re 4 � ordet V�gverkets ska bytas ut mot</p> <p style="position:absolute;top:377px;left:98px;white-space:nowrap" class="ft11">Transportstyrelsens,</p> <p style="position:absolute;top:10px;left:48px;white-space:nowrap" class="ft14"><i> </i></p> <p style="position:absolute;top:394px;left:112px;white-space:nowrap" class="ft15"><i>dels</i></p> <p style="position:absolute;top:10px;left:51px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:394px;left:136px;white-space:nowrap" class="ft11"> att 3 och 4 �� ska ha f�ljande lydelse. </p> <p style="position:absolute;top:10px;left:56px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:429px;left:98px;white-space:nowrap" class="ft17"><b>3 � </b></p> <p style="position:absolute;top:10px;left:59px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:430px;left:130px;white-space:nowrap" class="ft11">Skatteverket ska, ut�ver vad som framg�r av lagen (2004:629) om</p> <p style="position:absolute;top:447px;left:98px;white-space:nowrap" class="ft11">tr�ngselskatt, </p> <p style="position:absolute;top:465px;left:112px;white-space:nowrap" class="ft111">1. samordna kontrollen av tr�ngselskatt, och <br/>2. fastst�lla formul�r som beh�vs f�r till�mpningen av lagen om tr�ngsel-</p> <p style="position:absolute;top:500px;left:98px;white-space:nowrap" class="ft11">skatt. </p> <p style="position:absolute;top:518px;left:112px;white-space:nowrap" class="ft11">Skatteverket f�r meddela de f�reskrifter som beh�vs f�r debitering och</p> <p style="position:absolute;top:535px;left:98px;white-space:nowrap" class="ft11">betalning av tr�ngselskatt. </p> <p style="position:absolute;top:553px;left:112px;white-space:nowrap" class="ft11"> Skatteverkets uppgifter enligt f�rsta stycket 2 och andra stycket ska ut-</p> <p style="position:absolute;top:571px;left:98px;white-space:nowrap" class="ft11">f�ras efter samr�d med Transportstyrelsen. </p> <p style="position:absolute;top:10px;left:63px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:606px;left:98px;white-space:nowrap" class="ft17"><b>4 �</b></p> <p style="position:absolute;top:10px;left:66px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:606px;left:130px;white-space:nowrap" class="ft11">Transportstyrelsen ska, ut�ver vad som framg�r av lagen (2004:629)</p> <p style="position:absolute;top:624px;left:98px;white-space:nowrap" class="ft111">om tr�ngselskatt och f�rordningen (2001:650) om v�gtrafikregister, svara<br/>f�r </p> <p style="position:absolute;top:659px;left:112px;white-space:nowrap" class="ft11">1. att �terbetalning sker i enlighet med beskattningsmyndighetens beslut</p> <p style="position:absolute;top:677px;left:98px;white-space:nowrap" class="ft11">enligt 18 � lagen om tr�ngselskatt, och </p> <p style="position:absolute;top:694px;left:112px;white-space:nowrap" class="ft11">2. att en obetald fordran l�mnas f�r indrivning enligt 23 � lagen om tr�ng-</p> <p style="position:absolute;top:712px;left:98px;white-space:nowrap" class="ft11">selskatt. </p> <p style="position:absolute;top:730px;left:112px;white-space:nowrap" class="ft11">Transportstyrelsens uppgifter enligt f�rsta stycket utf�rs f�r Skatteverkets</p> <p style="position:absolute;top:747px;left:98px;white-space:nowrap" class="ft11">r�kning. </p> <p style="position:absolute;top:765px;left:112px;white-space:nowrap" class="ft111">Vid indrivning g�ller 39 �� indrivningsf�rordningen (1993:1229). <br/>Indrivning beh�ver inte beg�ras f�r en fordran som understiger</p> <p style="position:absolute;top:800px;left:98px;white-space:nowrap" class="ft11">100 kronor om indrivningen inte kr�vs fr�n allm�n synpunkt. </p> <p style="position:absolute;top:10px;left:71px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:836px;left:112px;white-space:nowrap" class="ft11">Denna f�rordning tr�der i kraft den 1 januari 2009.</p> <p style="position:absolute;top:872px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:907px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:925px;left:328px;white-space:nowrap" class="ft111">Rolf Bohlin<br/>(Finansdepartementet)</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft18"><b>SFS 2008:1189</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft112">Utkom fr�n trycket<br/>den 12 december 2008</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:15px;left:83px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:962px;left:512px;white-space:nowrap" class="ft21">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft21">Elanders, V�llingby 2008</p> </div> </div> ;