SFS 2000:1162 Lag om ändring i lagen (1999:1305) om Forskarskattenämnden

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<img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-9px;left:0px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:922px;left:655px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:-18px;left:5px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:80px;left:85px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:-13px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft117"><b>Lag<br/>om �ndring i lagen (1999:1305) om <br/>Forskarskatten�mnden;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:267px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 7 december 2000.</p> <p style="position:absolute;top:303px;left:100px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:-5px;left:20px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:301px;left:245px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:-9px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:303px;left:249px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om lagen (1999:1305) om</p> <p style="position:absolute;top:320px;left:85px;white-space:nowrap" class="ft11">Forskarskatten�mnden</p> <p style="position:absolute;top:-9px;left:26px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:338px;left:100px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:-9px;left:29px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:338px;left:123px;white-space:nowrap" class="ft11"> att nuvarande 3 � skall upph�ra att g�lla,</p> <p style="position:absolute;top:-9px;left:33px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:356px;left:100px;white-space:nowrap" class="ft17"><i>dels </i></p> <p style="position:absolute;top:-9px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:356px;left:127px;white-space:nowrap" class="ft11">att rubriken n�rmast f�re nuvarande 5 � skall utg�,</p> <p style="position:absolute;top:-9px;left:41px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:356px;left:419px;white-space:nowrap" class="ft17"><i> </i></p> <p style="position:absolute;top:373px;left:100px;white-space:nowrap" class="ft17"><i>dels </i></p> <p style="position:absolute;top:-9px;left:44px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:373px;left:127px;white-space:nowrap" class="ft11">att</p> <p style="position:absolute;top:-9px;left:48px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:373px;left:141px;white-space:nowrap" class="ft17"><i> </i></p> <p style="position:absolute;top:-9px;left:51px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:373px;left:145px;white-space:nowrap" class="ft11">nuvarande 4, 5 respektive 6 � skall betecknas 3, 6 respektive 5 �,</p> <p style="position:absolute;top:-9px;left:56px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:391px;left:100px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:-9px;left:59px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:391px;left:123px;white-space:nowrap" class="ft11"> att 1, 2, 7</p> <p style="position:absolute;top:-14px;left:63px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:387px;left:186px;white-space:nowrap" class="ft19"></p> <p style="position:absolute;top:-9px;left:68px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:391px;left:193px;white-space:nowrap" class="ft11">9, nya 3, 5 och 6 �� samt rubrikerna n�rmast f�re 1 och</p> <p style="position:absolute;top:409px;left:85px;white-space:nowrap" class="ft11">2 �� skall ha f�ljande lydelse, </p> <p style="position:absolute;top:-9px;left:72px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:426px;left:100px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:-9px;left:75px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:426px;left:123px;white-space:nowrap" class="ft11"> att det i lagen skall inf�ras en ny paragraf, 4 �, och n�rmast f�re nya</p> <p style="position:absolute;top:444px;left:85px;white-space:nowrap" class="ft11">6 � samt 7 � nya rubriker av f�ljande lydelse.</p> <p style="position:absolute;top:-11px;left:80px;white-space:nowrap" class="ft110"><b> </b></p> <p style="position:absolute;top:489px;left:85px;white-space:nowrap" class="ft110"><b>Uppgifter m.m.</b></p> <p style="position:absolute;top:-9px;left:83px;white-space:nowrap" class="ft111"><b> </b></p> <p style="position:absolute;top:515px;left:85px;white-space:nowrap" class="ft112"><b>1 �</b></p> <p style="position:absolute;top:-9px;left:87px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:515px;left:118px;white-space:nowrap" class="ft11">Forskarskatten�mnden pr�var om de f�ruts�ttningar f�r skattel�ttnader</p> <p style="position:absolute;top:532px;left:85px;white-space:nowrap" class="ft11">som anges i 11 kap. 22 � inkomstskattelagen (1999:1229) �r uppfyllda.</p> <p style="position:absolute;top:550px;left:100px;white-space:nowrap" class="ft11">Vid till�mpningen av denna lag �r arbetstagare den som tar emot ers�tt-</p> <p style="position:absolute;top:568px;left:85px;white-space:nowrap" class="ft11">ning och arbetsgivare den som betalar ut ers�ttning.</p> <p style="position:absolute;top:-9px;left:90px;white-space:nowrap" class="ft111"><b> </b></p> <p style="position:absolute;top:611px;left:85px;white-space:nowrap" class="ft112"><b>Sammans�ttning m.m.</b></p> <p style="position:absolute;top:637px;left:85px;white-space:nowrap" class="ft112"><b>2 �</b></p> <p style="position:absolute;top:-9px;left:95px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:637px;left:118px;white-space:nowrap" class="ft11">Forskarskatten�mnden best�r av sex ledam�ter och fem personliga er-</p> <p style="position:absolute;top:654px;left:85px;white-space:nowrap" class="ft118">s�ttare. Ledam�terna och ers�ttarna f�rordnas av regeringen f�r h�gst fyra �r<br/>i taget.</p> <p style="position:absolute;top:689px;left:100px;white-space:nowrap" class="ft11">Regeringen utser bland ledam�terna en ordf�rande och en vice ordf�rande</p> <p style="position:absolute;top:707px;left:85px;white-space:nowrap" class="ft118">samt bland ers�ttarna en ers�ttare f�r vice ordf�randen. Dessa tre skall ha<br/>s�rskild insikt i beskattningsfr�gor. �vriga ledam�ter och ers�ttare skall ha<br/>s�rskild insikt i f�retagslednings-, forsknings- eller produktutvecklingsfr�-<br/>gor.</p> <p style="position:absolute;top:778px;left:100px;white-space:nowrap" class="ft11">Svenska Arbetsgivaref�reningen och Sveriges Industrif�rbund skall ge-</p> <p style="position:absolute;top:795px;left:85px;white-space:nowrap" class="ft118">mensamt ge f�rslag till en ledamot och en ers�ttare. Vetenskapsr�det skall<br/>ge f�rslag till tv� ledam�ter och tv� ers�ttare. N�rings- och teknikutveck-<br/>lingsverket skall ge f�rslag till en ledamot och en ers�ttare.</p> <p style="position:absolute;top:-4px;left:98px;white-space:nowrap" class="ft113"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft113">1</p> <p style="position:absolute;top:-8px;left:99px;white-space:nowrap" class="ft114"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft115">Prop. 2000/01:12, bet. 2000/01:SkU6, rskr. 2000/01:70.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft116"><b>SFS 2000:1162</b></p> <p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft119">Utkom fr�n trycket<br/>den 15 december 2000</p> </div> <div id="page2-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-9px;left:111px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:922px;left:37px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:-11px;left:116px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:51px;left:38px;white-space:nowrap" class="ft22"><b>SFS 2000:1162</b></p> <p style="position:absolute;top:-5px;left:119px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:942px;left:493px;white-space:nowrap" class="ft24">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:951px;left:505px;white-space:nowrap" class="ft24">Elanders Gotab, Stockholm 2000</p> <p style="position:absolute;top:-9px;left:122px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:51px;left:173px;white-space:nowrap" class="ft26"><b>3 �</b></p> <p style="position:absolute;top:-9px;left:125px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:51px;left:206px;white-space:nowrap" class="ft21">Om ers�ttaren har s�rskild sakkunskap inom det omr�de som �rendet</p> <p style="position:absolute;top:68px;left:173px;white-space:nowrap" class="ft27">avser f�r han kallas att delta i behandlingen av ett �rende i st�llet f�r ledamo-<br/>ten.</p> <p style="position:absolute;top:-9px;left:129px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:121px;left:173px;white-space:nowrap" class="ft26"><b>4 �</b></p> <p style="position:absolute;top:-9px;left:132px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:121px;left:206px;white-space:nowrap" class="ft21">Forskarskatten�mnden �r beslutf�r n�r ordf�randen och minst tre andra</p> <p style="position:absolute;top:139px;left:173px;white-space:nowrap" class="ft27">ledam�ter �r n�rvarande vid sammantr�det. N�mnden �r dock beslutf�r med<br/>tre ledam�ter, bland dem ordf�randen, om samtliga �r ense om beslutet.</p> <p style="position:absolute;top:-9px;left:137px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:192px;left:173px;white-space:nowrap" class="ft26"><b>5 �</b></p> <p style="position:absolute;top:-9px;left:140px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:192px;left:206px;white-space:nowrap" class="ft21">Om det framkommer skiljaktiga meningar vid en �verl�ggning, till�m-</p> <p style="position:absolute;top:209px;left:173px;white-space:nowrap" class="ft21">pas f�reskrifterna i 16 kap. r�tteg�ngsbalken om omr�stning i tvistem�l.</p> <p style="position:absolute;top:-11px;left:144px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:254px;left:173px;white-space:nowrap" class="ft22"><b>Ans�kan</b></p> <p style="position:absolute;top:-9px;left:149px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:280px;left:173px;white-space:nowrap" class="ft26"><b>6 �</b></p> <p style="position:absolute;top:-9px;left:152px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:280px;left:206px;white-space:nowrap" class="ft21">En ans�kan till Forskarskatten�mnden skall vara skriftlig och avse en</p> <p style="position:absolute;top:298px;left:173px;white-space:nowrap" class="ft21">viss person. Ans�kan f�r g�ras av arbetsgivaren eller arbetstagaren.</p> <p style="position:absolute;top:315px;left:188px;white-space:nowrap" class="ft21">Ans�kan skall ha kommit in till n�mnden senast tre m�nader efter det att</p> <p style="position:absolute;top:333px;left:173px;white-space:nowrap" class="ft27">arbetstagaren p�b�rjat arbetet i Sverige. Ans�kan skall inneh�lla de uppgif-<br/>ter som beh�vs f�r att n�mnden skall kunna pr�va ans�kan.</p> <p style="position:absolute;top:-11px;left:156px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:396px;left:173px;white-space:nowrap" class="ft22"><b>Beslut</b></p> <p style="position:absolute;top:-9px;left:159px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:421px;left:173px;white-space:nowrap" class="ft26"><b>7 �</b></p> <p style="position:absolute;top:-9px;left:164px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:421px;left:206px;white-space:nowrap" class="ft21">Beslut om skattel�ttnader skall inneh�lla uppgift om den tid beslutet</p> <p style="position:absolute;top:439px;left:173px;white-space:nowrap" class="ft21">avser.</p> <p style="position:absolute;top:-9px;left:167px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:474px;left:173px;white-space:nowrap" class="ft26"><b>8 �</b></p> <p style="position:absolute;top:-9px;left:171px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:474px;left:206px;white-space:nowrap" class="ft21">Arbetsgivaren, arbetstagaren och Riksskatteverket skall underr�ttas</p> <p style="position:absolute;top:492px;left:173px;white-space:nowrap" class="ft21">om Forskarskatten�mndens beslut.</p> <p style="position:absolute;top:-9px;left:174px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:527px;left:173px;white-space:nowrap" class="ft26"><b>9 �</b></p> <p style="position:absolute;top:-9px;left:179px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:527px;left:206px;white-space:nowrap" class="ft21">Beslut av Forskarskatten�mnden f�r �verklagas till allm�n f�rvalt-</p> <p style="position:absolute;top:545px;left:173px;white-space:nowrap" class="ft21">ningsdomstol av arbetsgivaren, arbetstagaren och Riksskatteverket.</p> <p style="position:absolute;top:563px;left:188px;white-space:nowrap" class="ft21">Om arbetsgivaren eller arbetstagaren �verklagar beslutet skall Riksskatte-</p> <p style="position:absolute;top:580px;left:173px;white-space:nowrap" class="ft21">verket f�ra det allm�nnas talan i allm�n f�rvaltningsdomstol.</p> <p style="position:absolute;top:598px;left:188px;white-space:nowrap" class="ft21">Pr�vningstillst�nd kr�vs vid �verklagande till kammarr�tten.</p> <p style="position:absolute;top:-9px;left:182px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:634px;left:188px;white-space:nowrap" class="ft21">1. Denna lag tr�der i kraft den 1 januari 2001 och till�mpas f�rsta g�ngen</p> <p style="position:absolute;top:652px;left:173px;white-space:nowrap" class="ft21">vid 2002 �rs taxering.</p> <p style="position:absolute;top:669px;left:188px;white-space:nowrap" class="ft21">2. I fall d� arbetet p�b�rjas f�re den 1 april 2001 skall, i st�llet f�r 6 �</p> <p style="position:absolute;top:687px;left:173px;white-space:nowrap" class="ft27">andra stycket f�rsta meningen, g�lla att ans�kan skall ha kommit in till<br/>Forskarskatten�mnden senast den 1 juli 2001.</p> <p style="position:absolute;top:740px;left:173px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:775px;left:173px;white-space:nowrap" class="ft21">BOSSE RINGHOLM</p> <p style="position:absolute;top:793px;left:404px;white-space:nowrap" class="ft27">Anita Sald�n En�rus<br/>(Finansdepartementet)</p> </div> </div> ;