SFS 1998:507 Lag om ändring i lagen (1984:151) om punktskatter och prisregleringsavgifter

<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:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:16px;font-family:Times;color:#000000;} .ft19{font-size:15px;font-family:Times;color:#000000;} .ft110{font-size:14px;font-family:Times;color:#000000;} .ft111{font-size:7px;font-family:Times;color:#000000;} .ft112{font-size:13px;font-family:Times;color:#000000;} .ft113{font-size:12px;font-family:Times;color:#000000;} .ft114{font-size:17px;font-family:Times;color:#000000;} .ft115{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft116{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft117{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:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:8px;left:20px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:1039px;left:749px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:0px;left:24px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:197px;left:180px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:5px;left:30px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:309px;left:180px;white-space:nowrap" class="ft115"><b>Lag<br/>om �ndring i lagen (1984:151) om punktskatter och <br/>prisregleringsavgifter;</b></p> <p style="position:absolute;top:8px;left:35px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:385px;left:180px;white-space:nowrap" class="ft11">utf�rdad den 11 juni 1998.</p> <p style="position:absolute;top:420px;left:194px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:12px;left:39px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:418px;left:341px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:8px;left:41px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:420px;left:345px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om lagen (1984:151) om</p> <p style="position:absolute;top:438px;left:180px;white-space:nowrap" class="ft11">punktskatter och prisregleringsavgifter</p> <p style="position:absolute;top:8px;left:45px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:455px;left:194px;white-space:nowrap" class="ft17"><i>dels </i></p> <p style="position:absolute;top:8px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:455px;left:221px;white-space:nowrap" class="ft11">att 3 kap. 11 � skall ha f�ljande lydelse,</p> <p style="position:absolute;top:8px;left:53px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:473px;left:194px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:8px;left:56px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:473px;left:217px;white-space:nowrap" class="ft11"> att det skall inf�ras tv� nya paragrafer, 1 kap. 3 a � och 3 kap. 6 a �,</p> <p style="position:absolute;top:491px;left:180px;white-space:nowrap" class="ft11">av f�ljande lydelse.</p> <p style="position:absolute;top:7px;left:60px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:535px;left:180px;white-space:nowrap" class="ft18"><b>1 kap.</b></p> <p style="position:absolute;top:8px;left:65px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:561px;left:180px;white-space:nowrap" class="ft110"><b>3 a �</b></p> <p style="position:absolute;top:8px;left:68px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:561px;left:223px;white-space:nowrap" class="ft11">Lagen g�ller inte f�r skattepliktiga varor som</p> <p style="position:absolute;top:579px;left:194px;white-space:nowrap" class="ft11">1. �r omh�ndertagna med st�d av 2 kap. 9 � eller 3 kap. 1 och 4 �� lagen</p> <p style="position:absolute;top:596px;left:180px;white-space:nowrap" class="ft116">(1998:506) om punktskattekontroll av transporter m.m. av alkoholvaror, to-<br/>baksvaror och mineraloljeprodukter, eller</p> <p style="position:absolute;top:632px;left:194px;white-space:nowrap" class="ft11">2. omfattas av ett beslut om skatt enligt 2 kap. 13 � eller 3 kap. 5 � lagen</p> <p style="position:absolute;top:649px;left:180px;white-space:nowrap" class="ft116">om punktskattekontroll av transporter m.m. av alkoholvaror, tobaksvaror och<br/>mineraloljeprodukter.</p> <p style="position:absolute;top:685px;left:194px;white-space:nowrap" class="ft11">Upph�vs ett beslut som avses i f�rsta stycket skall lagen anses ha varit till-</p> <p style="position:absolute;top:702px;left:180px;white-space:nowrap" class="ft11">l�mplig s�som om beslutet aldrig hade fattats.</p> <p style="position:absolute;top:7px;left:72px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:747px;left:180px;white-space:nowrap" class="ft18"><b>3 kap.</b></p> <p style="position:absolute;top:8px;left:75px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:773px;left:180px;white-space:nowrap" class="ft110"><b>6 a �</b></p> <p style="position:absolute;top:8px;left:80px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:773px;left:223px;white-space:nowrap" class="ft11">Uppgifter som en myndighet f�rfogar �ver och som beh�vs f�r skat-</p> <p style="position:absolute;top:791px;left:180px;white-space:nowrap" class="ft11">tekontroll skall p� beskattningsmyndighetens beg�ran tillhandah�llas denna.</p> <p style="position:absolute;top:808px;left:194px;white-space:nowrap" class="ft11">Uppgiftsskyldighet enligt f�rsta stycket f�religger dock inte i fr�ga om</p> <p style="position:absolute;top:826px;left:180px;white-space:nowrap" class="ft116">uppgifter f�r vilka sekretess g�ller till f�ljd av 2 kap. 1 eller 2 � eller 3 kap.<br/>1 � sekretesslagen (1980:100) eller en best�mmelse till vilken h�nvisas i n�-<br/>gon av de n�mnda paragraferna. </p> <p style="position:absolute;top:879px;left:194px;white-space:nowrap" class="ft11">Om sekretess g�ller f�r uppgift enligt n�gon annan best�mmelse i sekre-</p> <p style="position:absolute;top:897px;left:180px;white-space:nowrap" class="ft116">tesslagen och ett utl�mnande skulle medf�ra synnerligt men f�r n�got enskilt<br/>eller allm�nt intresse f�religger uppgiftsskyldighet endast om regeringen p�<br/>ans�kan av beskattningsmyndigheten beslutar att uppgiften skall l�mnas ut.</p> <p style="position:absolute;top:8px;left:83px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:967px;left:180px;white-space:nowrap" class="ft110"><b>11 �</b></p> <p style="position:absolute;top:12px;left:87px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:965px;left:205px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:8px;left:89px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:967px;left:224px;white-space:nowrap" class="ft11">Vid skatterevision f�r r�kenskapsmaterial och andra handlingar som</p> <p style="position:absolute;top:985px;left:180px;white-space:nowrap" class="ft11">r�r verksamheten granskas, om de inte skall undantas enligt 15 �. Med hand-</p> <p style="position:absolute;top:13px;left:93px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:1023px;left:180px;white-space:nowrap" class="ft111">1</p> <p style="position:absolute;top:9px;left:95px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:1025px;left:187px;white-space:nowrap" class="ft113">Prop. 1997/98:100, bet. 1997/98:SkU28, rskr. 1997/98:312.</p> <p style="position:absolute;top:13px;left:98px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:1036px;left:180px;white-space:nowrap" class="ft111">2</p> <p style="position:absolute;top:9px;left:101px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:1038px;left:187px;white-space:nowrap" class="ft113">Senaste lydelse 1997:492.</p> <p style="position:absolute;top:292px;left:641px;white-space:nowrap" class="ft114"><b>SFS 1998:507</b></p> <p style="position:absolute;top:318px;left:641px;white-space:nowrap" class="ft117">Utkom fr�n trycket<br/>den 22 juni 1998</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:8px;left:111px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:1039px;left:132px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:7px;left:116px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:169px;left:133px;white-space:nowrap" class="ft22"><b>SFS 1998:507</b></p> <p style="position:absolute;top:12px;left:119px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:1059px;left:587px;white-space:nowrap" class="ft24">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:600px;white-space:nowrap" class="ft24">Elanders Gotab, Stockholm 1998</p> <p style="position:absolute;top:8px;left:122px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:168px;left:268px;white-space:nowrap" class="ft27">ling f�rst�s framst�llning i skrift eller bild samt upptagning som kan l�sas,<br/>avlyssnas eller p� annat s�tt uppfattas endast med tekniskt hj�lpmedel.</p> <p style="position:absolute;top:203px;left:282px;white-space:nowrap" class="ft21">Revisorn f�r ta prov p� varor som anv�nds, s�ljs eller tillhandah�lls p� an-</p> <p style="position:absolute;top:221px;left:268px;white-space:nowrap" class="ft27">nat s�tt i verksamheten. Vidare f�r han inventera kassan, granska varulager,<br/>inventarier, maskiner</p> <p style="position:absolute;top:8px;left:125px;white-space:nowrap" class="ft25"><i> </i></p> <p style="position:absolute;top:238px;left:391px;white-space:nowrap" class="ft26"><i>,</i></p> <p style="position:absolute;top:8px;left:129px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:238px;left:395px;white-space:nowrap" class="ft21"> fordon, s�rskild r�knarapparatur, m�tapparatur och</p> <p style="position:absolute;top:256px;left:268px;white-space:nowrap" class="ft21">tillverkningsprocesser</p> <p style="position:absolute;top:8px;left:132px;white-space:nowrap" class="ft25"><i> </i></p> <p style="position:absolute;top:256px;left:395px;white-space:nowrap" class="ft26"><i> </i></p> <p style="position:absolute;top:8px;left:137px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:256px;left:400px;white-space:nowrap" class="ft21">samt besiktiga lokaler och byggnader som anv�nds i</p> <p style="position:absolute;top:274px;left:268px;white-space:nowrap" class="ft27">verksamheten. Han f�r ocks� prova kassaapparatur, s�rskild r�knarapparatur,<br/>m�tapparatur och annan teknisk utrustning.</p> <p style="position:absolute;top:8px;left:140px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:328px;left:282px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 juli 1998.</p> <p style="position:absolute;top:363px;left:268px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:398px;left:268px;white-space:nowrap" class="ft21">THOMAS �STROS</p> <p style="position:absolute;top:416px;left:498px;white-space:nowrap" class="ft27">Agneta Bergqvist<br/>(Finansdepartementet)</p> </div> </div> ;