SFS 2011:73 Lag om ändring i taxeringslagen (1990:324)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft111{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i taxeringslagen (1990:324);</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 27 januari 2011.</p> <p style="position:absolute;top:401px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:399px;left:342px;white-space:nowrap" class="ft13">1 f�reskrivs att 1 kap. 1 � taxeringslagen</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">(1990:324) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:463px;left:172px;white-space:nowrap" class="ft14"><b>1 kap.</b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><b>1 �</b></p> <p style="position:absolute;top:487px;left:190px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:489px;left:209px;white-space:nowrap" class="ft10">Denna lag g�ller vid fastst�llelse av underlaget f�r att ta ut skatt eller</p> <p style="position:absolute;top:507px;left:172px;white-space:nowrap" class="ft10">avgift (taxering) enligt </p> <p style="position:absolute;top:524px;left:187px;white-space:nowrap" class="ft110">1. inkomstskattelagen (1999:1229), <br/>2. lagen (1984:1052) om statlig fastighetsskatt,<br/>3. lagen (1990:661) om avkastningsskatt p� pensionsmedel i fall som av-</p> <p style="position:absolute;top:578px;left:172px;white-space:nowrap" class="ft10">ses i 2 � f�rsta stycket 14 och 68 n�mnda lag,</p> <p style="position:absolute;top:595px;left:187px;white-space:nowrap" class="ft110">4. lagen (1991:687) om s�rskild l�neskatt p� pensionskostnader, <br/>5. lagen (2007:1398) om kommunal fastighetsavgift, <br/>6. lagen (1994:1744) om allm�n pensionsavgift. <br/>Lagen g�ller �ven vid handl�ggning av �renden om s�rskilda avgifter</p> <p style="position:absolute;top:666px;left:172px;white-space:nowrap" class="ft10">(skattetill�gg och f�rseningsavgift) om inte annat f�ljer av 5 kap. </p> <p style="position:absolute;top:683px;left:187px;white-space:nowrap" class="ft10">Lagen inneh�ller best�mmelser som ska g�lla vid handl�ggning av m�l</p> <p style="position:absolute;top:701px;left:172px;white-space:nowrap" class="ft10">om taxering och s�rskilda avgifter i allm�n f�rvaltningsdomstol. </p> <p style="position:absolute;top:719px;left:187px;white-space:nowrap" class="ft10">Att best�mmelserna i denna lag g�ller �ven i fr�ga om f�rfarandet f�r fast-</p> <p style="position:absolute;top:736px;left:172px;white-space:nowrap" class="ft110">st�llelse av merv�rdesskatt i vissa fall framg�r av 10 kap. 31 � skattebetal-<br/>ningslagen (1997:483).</p> <p style="position:absolute;top:790px;left:187px;white-space:nowrap" class="ft10"> Denna lag tr�der i kraft den 1 april 2011 och till�mpas f�rsta g�ngen vid</p> <p style="position:absolute;top:808px;left:172px;white-space:nowrap" class="ft10">2012 �rs taxering.</p> <p style="position:absolute;top:843px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:879px;left:172px;white-space:nowrap" class="ft10">ANDERS BORG</p> <p style="position:absolute;top:896px;left:403px;white-space:nowrap" class="ft110">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2010/11:18, bet. 2010/11:SkU14, rskr. 2010/11:112.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">2 Senaste lydelse 2008:135.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2011:73</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 8 februari 2011</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:539px;white-space:nowrap" class="ft20">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2011</p> </div> </div> ;