SFS 1999:1305 Lag om Forskarskattenämnden

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:16px;font-family:Times;color:#000000;} .ft17{font-size:15px;font-family:Times;color:#000000;} .ft18{font-size:14px;font-family:Times;color:#000000;} .ft19{font-size:7px;font-family:Times;color:#000000;} .ft110{font-size:13px;font-family:Times;color:#000000;} .ft111{font-size:12px;font-family:Times;color:#000000;} .ft112{font-size:17px;font-family:Times;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft115{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:14px;font-family:Times;color:#000000;} .ft22{font-size:16px;font-family:Times;color:#000000;} .ft23{font-size:9px;font-family:Times;color:#000000;} .ft24{font-size:8px;font-family:Times;color:#000000;} .ft25{font-size:15px;font-family:Times;color:#000000;} .ft26{font-size:14px;font-family:Times;color:#000000;} .ft27{font-size:14px;line-height:17px;font-family:Times;color:#000000;} --> </style> <div id="page1-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: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:-17px;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:-12px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft113"><b>Lag<br/>om Forskarskatten�mnden;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:248px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 16 december 1999.</p> <p style="position:absolute;top:284px;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:282px;left:239px;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:284px;left:243px;white-space:nowrap" class="ft11"> f�reskrivs f�ljande.</p> <p style="position:absolute;top:-10px;left:26px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:329px;left:85px;white-space:nowrap" class="ft16"><b>Uppgifter</b></p> <p style="position:absolute;top:-9px;left:30px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:354px;left:85px;white-space:nowrap" class="ft18"><b>1 �</b></p> <p style="position:absolute;top:-9px;left:33px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:354px;left:118px;white-space:nowrap" class="ft11">Forskarskatten�mnden pr�var fr�gan om de f�ruts�ttningar f�r skatte-</p> <p style="position:absolute;top:372px;left:85px;white-space:nowrap" class="ft114">l�ttnader som anges i 11 kap. 22 � inkomstskattelagen (1999:1229) �r upp-<br/>fyllda.</p> <p style="position:absolute;top:-10px;left:38px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:435px;left:85px;white-space:nowrap" class="ft16"><b>Sammans�ttning</b></p> <p style="position:absolute;top:-9px;left:41px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:460px;left:85px;white-space:nowrap" class="ft18"><b>2 �</b></p> <p style="position:absolute;top:-9px;left:45px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:460px;left:118px;white-space:nowrap" class="ft11">Forskarskatten�mnden �r knuten till Riksskatteverket.</p> <p style="position:absolute;top:478px;left:100px;white-space:nowrap" class="ft11">Ordf�rande i n�mnden �r Riksskatteverkets generaldirekt�r med �verdi-</p> <p style="position:absolute;top:496px;left:85px;white-space:nowrap" class="ft11">rekt�ren i verket som personlig suppleant.</p> <p style="position:absolute;top:513px;left:100px;white-space:nowrap" class="ft11">N�mnden skall i �vrigt best� av tre ledam�ter, var och en med en person-</p> <p style="position:absolute;top:531px;left:85px;white-space:nowrap" class="ft114">lig suppleant. Av ledam�terna skall en ha s�rskild insikt i beskattningsfr�gor<br/>och tv� s�rskild insikt i forskningsfr�gor. Motsvarande g�ller deras supple-<br/>anter.</p> <p style="position:absolute;top:-9px;left:48px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:601px;left:85px;white-space:nowrap" class="ft18"><b>3 �</b></p> <p style="position:absolute;top:-9px;left:53px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:601px;left:118px;white-space:nowrap" class="ft11">Ledam�terna och deras suppleanter f�rordnas av regeringen f�r tre �r.</p> <p style="position:absolute;top:619px;left:85px;white-space:nowrap" class="ft114">Ordf�randena i Naturvetenskapliga forskningsr�det och Medicinska forsk-<br/>ningsr�det skall gemensamt ge f�rslag till en ledamot och suppleant. Ordf�-<br/>randen i Humanistisk-samh�llsvetenskapliga forskningsr�det skall ge f�rslag<br/>till en ledamot. Generaldirekt�ren f�r N�rings- och teknikutvecklingsverket<br/>skall ge f�rslag till en suppleant.</p> <p style="position:absolute;top:-9px;left:56px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:725px;left:85px;white-space:nowrap" class="ft18"><b>4 �</b></p> <p style="position:absolute;top:-9px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:725px;left:118px;white-space:nowrap" class="ft11">En suppleant f�r kallas att delta i behandlingen av ett �rende i st�llet</p> <p style="position:absolute;top:743px;left:85px;white-space:nowrap" class="ft114">f�r ledamoten, om han har s�rskild sakkunskap inom det omr�de som �ren-<br/>det avser.</p> <p style="position:absolute;top:-10px;left:63px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:805px;left:85px;white-space:nowrap" class="ft16"><b>Handl�ggning</b></p> <p style="position:absolute;top:-9px;left:68px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:831px;left:85px;white-space:nowrap" class="ft18"><b>5 �</b></p> <p style="position:absolute;top:-9px;left:72px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:831px;left:118px;white-space:nowrap" class="ft11">En ans�kan till Forskarskatten�mnden skall vara skriftlig och avse en</p> <p style="position:absolute;top:849px;left:85px;white-space:nowrap" class="ft114">viss forskare. Ans�kan f�r g�ras, f�rutom av forskaren, av den som anlitar<br/>eller avser att anlita forskaren och av arbetsgivaren i utlandet om forskaren<br/>kvarst�r i dennes tj�nst.</p> <p style="position:absolute;top:-4px;left:75px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:-8px;left:77px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft111">Prop. 1999/2000:2, bet. 1999/2000:SkU2, rskr. 1999/2000:117.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft112"><b>SFS 1999:1305</b></p> <p style="position:absolute;top:201px;left:547px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 27 december 1999</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:89px;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:-10px;left:93px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:52px;left:38px;white-space:nowrap" class="ft22"><b>SFS 1999:1305</b></p> <p style="position:absolute;top:-5px;left:96px;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:952px;left:505px;white-space:nowrap" class="ft24">Elanders Gotab, Stockholm 1999</p> <p style="position:absolute;top:-9px;left:99px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:51px;left:173px;white-space:nowrap" class="ft26"><b>6 �</b></p> <p style="position:absolute;top:-9px;left:102px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:51px;left:206px;white-space:nowrap" class="ft21">Om det framkommer skiljaktiga meningar vid en �verl�ggning, till-</p> <p style="position:absolute;top:68px;left:173px;white-space:nowrap" class="ft21">l�mpas f�reskrifterna i 16 kap. r�tteg�ngsbalken om omr�stning i tvistem�l.</p> <p style="position:absolute;top:86px;left:188px;white-space:nowrap" class="ft21">Forskarskatten�mnden �r beslutf�r med ordf�randen och tv� ledam�ter,</p> <p style="position:absolute;top:104px;left:173px;white-space:nowrap" class="ft21">om de �r ense om beslutet.</p> <p style="position:absolute;top:-9px;left:107px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:139px;left:173px;white-space:nowrap" class="ft26"><b>7 �</b></p> <p style="position:absolute;top:-9px;left:110px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:139px;left:206px;white-space:nowrap" class="ft21">Om Forskarskatten�mnden finner att f�ruts�ttningarna f�r skattel�ttna-</p> <p style="position:absolute;top:157px;left:173px;white-space:nowrap" class="ft21">der �r uppfyllda, skall det anges i beslutet vilken tid beslutet avser.</p> <p style="position:absolute;top:-9px;left:114px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:192px;left:173px;white-space:nowrap" class="ft26"><b>8 �</b></p> <p style="position:absolute;top:-9px;left:117px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:192px;left:206px;white-space:nowrap" class="ft21">Forskaren och den som anlitar eller avser att anlita forskaren skall un-</p> <p style="position:absolute;top:210px;left:173px;white-space:nowrap" class="ft21">derr�ttas om n�mndens beslut, �ven om han inte �r s�kande.</p> <p style="position:absolute;top:-10px;left:122px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:255px;left:173px;white-space:nowrap" class="ft22"><b>�verklagande</b></p> <p style="position:absolute;top:-9px;left:126px;white-space:nowrap" class="ft25"><b> </b></p> <p style="position:absolute;top:280px;left:173px;white-space:nowrap" class="ft26"><b>9 �</b></p> <p style="position:absolute;top:-9px;left:129px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:280px;left:206px;white-space:nowrap" class="ft21">Forskarskatten�mndens beslut f�r inte �verklagas.</p> <p style="position:absolute;top:-9px;left:134px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:317px;left:188px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 januari 2000 och till�mpas f�rsta g�ngen vid</p> <p style="position:absolute;top:334px;left:173px;white-space:nowrap" class="ft21">2002 �rs taxering.</p> <p style="position:absolute;top:369px;left:173px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:405px;left:173px;white-space:nowrap" class="ft21">G�RAN PERSSON</p> <p style="position:absolute;top:422px;left:404px;white-space:nowrap" class="ft27">BOSSE RINGHOLM<br/>(Finansdepartementet)</p> </div> </div> ;