SFS 2011:1283 Lag om ändring i lagen (2011:1254) om ändring i lagen (1998:189) om förhandsbesked i skattefrågor

<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:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft16{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft110{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="ft18"><b>Lag<br/>om �ndring i lagen (2011:1254) om �ndring i lagen <br/>(1998:189) om f�rhandsbesked i skattefr�gor;</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 1 december 2011.</p> <p style="position:absolute;top:420px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagen beslut</p> <p style="position:absolute;top:418px;left:321px;white-space:nowrap" class="ft13">1 f�reskrivs att 1 � lagen (1998:189) om f�rhands-</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft19">besked i skattefr�gor i st�llet f�r dess lydelse enligt lagen (2011:1254) om<br/>�ndring i n�mnda lag ska ha f�ljande lydelse.</p> <p style="position:absolute;top:491px;left:172px;white-space:nowrap" class="ft14"><b>1 �</b></p> <p style="position:absolute;top:491px;left:205px;white-space:nowrap" class="ft10">Denna lag g�ller f�rhandsbesked om</p> <p style="position:absolute;top:508px;left:187px;white-space:nowrap" class="ft19">1. skatt eller avgift som avses i<br/>a) lagen (1984:1052) om statlig fastighetsskatt,<br/>b) lagen (1990:661) om avkastningsskatt p� pensionsmedel f�r dem som</p> <p style="position:absolute;top:561px;left:172px;white-space:nowrap" class="ft10">avses i 2 � f�rsta stycket 14 och 610 i den lagen,</p> <p style="position:absolute;top:579px;left:187px;white-space:nowrap" class="ft19">c) lagen (1991:687) om s�rskild l�neskatt p� pensionskostnader,<br/>d) lagen (1994:1744) om allm�n pensionsavgift,<br/>e) inkomstskattelagen (1999:1229), och<br/>f) lagen (2007:1398) om kommunal fastighetsavgift,<br/>2. punktskatt som avses i 3 kap. 15 � skattef�rfarandelagen (2011:1244),<br/>3. skatt enligt merv�rdesskattelagen (1994:200), och<br/>4. taxering enligt fastighetstaxeringslagen (1979:1152).<br/>F�rhandsbesked l�mnas av Skatter�ttsn�mnden efter ans�kan av en en-</p> <p style="position:absolute;top:720px;left:172px;white-space:nowrap" class="ft10">skild eller det allm�nna ombudet hos Skatteverket.</p> <p style="position:absolute;top:755px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:791px;left:172px;white-space:nowrap" class="ft10">PETER NORMAN</p> <p style="position:absolute;top:808px;left:403px;white-space:nowrap" class="ft19">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:844px;left:172px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft15">1 Prop. 2011/12:1, bet. 2011/12:FiU1, rskr. 2011/12:32.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft17"><b>SFS 2011:1283</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 13 december 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:564px;white-space:nowrap" class="ft20">Karnov Group Sweden 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> ;