SFS 2008:372 Lag om ändring i skattebetalningslagen (1997:483)

<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:7px;font-family:Times;color:#000000;} .ft110{font-size:13px;font-family:Times;color:#000000;} .ft111{font-size:12px;font-family:Times;color:#000000;} .ft112{font-size:17px;font-family:Times;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft115{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="ft113"><b>Lag<br/>om �ndring i skattebetalningslagen (1997:483);</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 29 maj 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:256px;white-space:nowrap" class="ft11"> f�reskrivs att 15 kap. 10 � skattebetalningslagen</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">(1997:483) 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>15 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>10 �</b></p> <p style="position:absolute;top:15px;left:54px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:391px;left:123px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:11px;left:57px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:127px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:11px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:142px;white-space:nowrap" class="ft11">Den skattskyldige ska helt eller delvis befrias fr�n s�rskild avgift om</p> <p style="position:absolute;top:411px;left:98px;white-space:nowrap" class="ft114">felaktigheten eller underl�tenheten framst�r som urs�ktlig eller om det an-<br/>nars skulle vara osk�ligt att ta ut avgiften med fullt belopp. Om den skatt-<br/>skyldige delvis befrias fr�n avgiften, ska den s�ttas ned till h�lften eller en<br/>fj�rdedel. </p> <p style="position:absolute;top:481px;left:112px;white-space:nowrap" class="ft11">Vid bed�mningen av om felaktigheten eller underl�tenheten framst�r som</p> <p style="position:absolute;top:499px;left:98px;white-space:nowrap" class="ft11">urs�ktlig ska det s�rskilt beaktas om denna kan antas ha berott p�</p> <p style="position:absolute;top:516px;left:112px;white-space:nowrap" class="ft114">1. den skattskyldiges �lder, h�lsa eller liknande f�rh�llande, eller <br/>2. att den skattskyldige har felbed�mt en skatteregel eller betydelsen av de</p> <p style="position:absolute;top:552px;left:98px;white-space:nowrap" class="ft11">faktiska f�rh�llandena.</p> <p style="position:absolute;top:569px;left:112px;white-space:nowrap" class="ft11">Vid bed�mningen av om det annars skulle vara osk�ligt att ta ut avgiften</p> <p style="position:absolute;top:587px;left:98px;white-space:nowrap" class="ft11">med fullt belopp ska det s�rskilt beaktas om</p> <p style="position:absolute;top:605px;left:112px;white-space:nowrap" class="ft11">1. avgiften inte st�r i rimlig proportion till felaktigheten eller underl�ten-</p> <p style="position:absolute;top:622px;left:98px;white-space:nowrap" class="ft11">heten,</p> <p style="position:absolute;top:640px;left:112px;white-space:nowrap" class="ft11">2. en osk�ligt l�ng tid f�rflutit efter det att Skatteverket har funnit anled-</p> <p style="position:absolute;top:658px;left:98px;white-space:nowrap" class="ft114">ning att anta att den skattskyldige ska p�f�ras skattetill�gg utan att den skatt-<br/>skyldige kan lastas f�r dr�jsm�let, eller </p> <p style="position:absolute;top:693px;left:112px;white-space:nowrap" class="ft11">3. felaktigheten eller underl�tenheten �ven har medf�rt att den skattskyl-</p> <p style="position:absolute;top:711px;left:98px;white-space:nowrap" class="ft114">dige har f�llts till ansvar f�r brott enligt skattebrottslagen (1971:69) eller bli-<br/>vit f�rem�l f�r f�rverkande av utbyte av brottslig verksamhet enligt 36 kap.<br/>1 b � brottsbalken.</p> <p style="position:absolute;top:11px;left:65px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:782px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 juli 2008.</p> <p style="position:absolute;top:818px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:853px;left:98px;white-space:nowrap" class="ft11">STEN TOLGFORS</p> <p style="position:absolute;top:870px;left:328px;white-space:nowrap" class="ft114">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:69px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:12px;left:71px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft111">Prop. 2007/08:68, bet. 2007/08:JuU18, rskr. 2007/08:203.</p> <p style="position:absolute;top:16px;left:75px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:12px;left:77px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Senaste lydelse 2003:664.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2008:372</b></p> <p style="position:absolute;top:222px;left:559px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 11 juni 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:87px;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> ;