SFS 2011:1377 Lag om ändring i årsredovisningslagen (1995:1554)

<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 �rsredovisningslagen (1995:1554);</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:328px;white-space:nowrap" class="ft13">1 f�reskrivs att 8 kap. 11 � �rsredovisningslagen</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">(1995:1554) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:463px;left:172px;white-space:nowrap" class="ft14"><b>8 kap.</b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><b>11 �</b></p> <p style="position:absolute;top:487px;left:197px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:489px;left:216px;white-space:nowrap" class="ft10">Ett beslut om f�rseningsavgift f�r verkst�llas �ven om det inte har</p> <p style="position:absolute;top:507px;left:172px;white-space:nowrap" class="ft10">vunnit laga kraft.</p> <p style="position:absolute;top:524px;left:187px;white-space:nowrap" class="ft10">Om ett bolag har r�tt att f� tillbaka betalad f�rseningsavgift p� grund av en</p> <p style="position:absolute;top:542px;left:172px;white-space:nowrap" class="ft110">domstols beslut, ska r�nta betalas p� den �terbetalade f�rseningsavgiften<br/>fr�n och med m�naden efter den d� f�rseningsavgiften betalades in till och<br/>med den m�nad d� �terbetalning g�rs. I fr�ga om r�ntans storlek till�mpas<br/>65 kap. 4 � tredje stycket skattef�rfarandelagen (2011:1244).</p> <p style="position:absolute;top:631px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2012 och till�mpas p� r�nta som</p> <p style="position:absolute;top:649px;left:172px;white-space:nowrap" class="ft10">h�nf�r sig till tid fr�n och med den 1 januari 2013.</p> <p style="position:absolute;top:684px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:720px;left:172px;white-space:nowrap" class="ft10">BEATRICE ASK</p> <p style="position:absolute;top:737px;left:403px;white-space:nowrap" class="ft110">Anita Wickstr�m<br/>(Justitiedepartementet)</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2010/11:166, bet. 2011/12:SkU4, rskr. 2011/12:29.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">2 Senaste lydelse 1997:545.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2011:1377</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">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> ;