SFS 2011:1385 Lag om ändring i lagen (1997:484) om dröjsmålsavgift

<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 (1997:484) om dr�jsm�lsavgift;</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 1 december 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:330px;white-space:nowrap" class="ft13">1 f�reskrivs att 5 � lagen (1997:484) om dr�js-</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">m�lsavgift ska ha f�ljande lydelse.</p> <p style="position:absolute;top:454px;left:172px;white-space:nowrap" class="ft14"><b>5 �</b></p> <p style="position:absolute;top:454px;left:205px;white-space:nowrap" class="ft10">Vid till�mpning av best�mmelserna i denna lag j�mst�lls med inbetal-</p> <p style="position:absolute;top:471px;left:172px;white-space:nowrap" class="ft19">ning av skatt att verkst�llighet har skett eller s�kerhet har tagits emot enligt<br/>best�mmelserna om betalningss�kring i skattef�rfarandelagen (2011:1244).</p> <p style="position:absolute;top:525px;left:187px;white-space:nowrap" class="ft19">1. Denna lag tr�der i kraft den 1 januari 2012.<br/>2. �ldre best�mmelser g�ller fortfarande f�r verkst�llighet och st�llande</p> <p style="position:absolute;top:560px;left:172px;white-space:nowrap" class="ft19">av s�kerhet enligt lagen (1978:880) om betalningss�kring f�r skatter, tullar<br/>och avgifter.</p> <p style="position:absolute;top:614px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:649px;left:172px;white-space:nowrap" class="ft10">PETER NORMAN</p> <p style="position:absolute;top:666px;left:403px;white-space:nowrap" class="ft19">Fredrik L�fstedt<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft15">1 Prop. 2010/11:166, bet. 2011/12:SkU4, rskr. 2011/12:29.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft17"><b>SFS 2011:1385</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> ;