SFS 2001:520 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:GFJPCC+Times;color:#000000;} .ft11{font-size:14px;font-family:GFJPCC+Times;color:#000000;} .ft12{font-size:27px;font-family:GFKAGB+Times;color:#000000;} .ft13{font-size:19px;font-family:GFKAGB+Times;color:#000000;} .ft14{font-size:9px;font-family:GFJPCC+Times;color:#000000;} .ft15{font-size:8px;font-family:GFJPCC+Times;color:#000000;} .ft16{font-size:16px;font-family:GFKAGB+Times;color:#000000;} .ft17{font-size:15px;font-family:GFKAGB+Times;color:#000000;} .ft18{font-size:14px;font-family:GFKAGB+Times;color:#000000;} .ft19{font-size:7px;font-family:GFJPCC+Times;color:#000000;} .ft110{font-size:13px;font-family:GFJPCC+Times;color:#000000;} .ft111{font-size:12px;font-family:GFJPCC+Times;color:#000000;} .ft112{font-size:17px;font-family:GFKAGB+Times;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:GFKAGB+Times;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:GFJPCC+Times;color:#000000;} .ft115{font-size:12px;line-height:16px;font-family:GFJPCC+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:GFJPCC+Times;color:#000000;} .ft21{font-size:14px;font-family:GFJPCC+Times;color:#000000;} .ft22{font-size:16px;font-family:GFKAGB+Times;color:#000000;} .ft23{font-size:9px;font-family:GFJPCC+Times;color:#000000;} .ft24{font-size:8px;font-family:GFJPCC+Times;color:#000000;} .ft25{font-size:14px;line-height:17px;font-family:GFJPCC+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:-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:187px;left:85px;white-space:nowrap" class="ft113"><b>Lag<br/>om �ndring i lagen (1984:151) om punktskatter och <br/>prisregleringsavgifter;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:263px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 31 maj 2001.</p> <p style="position:absolute;top:298px;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:296px;left:243px;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:298px;left:247px;white-space:nowrap" class="ft11"> f�reskrivs att 3 kap. 7 � lagen (1984:151) om</p> <p style="position:absolute;top:316px;left:85px;white-space:nowrap" class="ft11">punktskatter och prisregleringsavgifter skall ha f�ljande lydelse.</p> <p style="position:absolute;top:-11px;left:26px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:360px;left:85px;white-space:nowrap" class="ft16"><b>3 kap.</b></p> <p style="position:absolute;top:-9px;left:30px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:386px;left:85px;white-space:nowrap" class="ft18"><b>7 �</b></p> <p style="position:absolute;top:-5px;left:33px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:384px;left:103px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:-9px;left:36px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:386px;left:108px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:-9px;left:39px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:386px;left:122px;white-space:nowrap" class="ft11">Beskattningsmyndigheten f�r besluta om skatterevision f�r att kon-</p> <p style="position:absolute;top:404px;left:85px;white-space:nowrap" class="ft11">trollera</p> <p style="position:absolute;top:421px;left:100px;white-space:nowrap" class="ft11">1. att deklarations- och annan uppgiftsskyldighet fullgjorts riktigt och</p> <p style="position:absolute;top:439px;left:85px;white-space:nowrap" class="ft11">fullst�ndigt,</p> <p style="position:absolute;top:457px;left:100px;white-space:nowrap" class="ft11">2. att f�ruts�ttningar finns att fullg�ra uppgiftsskyldighet som kan antas</p> <p style="position:absolute;top:474px;left:85px;white-space:nowrap" class="ft11">uppkomma, eller</p> <p style="position:absolute;top:492px;left:100px;white-space:nowrap" class="ft11">3. </p> <p style="position:absolute;top:492px;left:114px;white-space:nowrap" class="ft11">skatteupplag enligt lagen (1994:1563) om tobaksskatt, lagen</p> <p style="position:absolute;top:510px;left:85px;white-space:nowrap" class="ft11">(1994:1564) om alkoholskatt eller lagen (1994:1776) om skatt p� energi.</p> <p style="position:absolute;top:527px;left:100px;white-space:nowrap" class="ft11">Beskattningsmyndigheten f�r besluta om skatterevision ocks� f�r att in-</p> <p style="position:absolute;top:545px;left:85px;white-space:nowrap" class="ft114">h�mta uppgifter av betydelse f�r kontroll enligt f�rsta stycket av n�gon an-<br/>nan �n den som revideras.</p> <p style="position:absolute;top:580px;left:100px;white-space:nowrap" class="ft114">Skatterevision f�r g�ras hos<br/>1. den som �r eller kan antas vara bokf�ringsskyldig enligt bokf�ringsla-</p> <p style="position:absolute;top:616px;left:85px;white-space:nowrap" class="ft11">gen (1999:1078),</p> <p style="position:absolute;top:633px;left:100px;white-space:nowrap" class="ft114">2. annan juridisk person �n d�dsbo,<br/>3. s�dan representant som avses i 16 � andra stycket lagen om tobaksskatt,</p> <p style="position:absolute;top:669px;left:85px;white-space:nowrap" class="ft114">15 � andra stycket lagen om alkoholskatt eller 4 kap. 10 � andra stycket la-<br/>gen om skatt p� energi,</p> <p style="position:absolute;top:704px;left:100px;white-space:nowrap" class="ft11">4. den som har ans�kt om godk�nnande som upplagshavare enligt lagen</p> <p style="position:absolute;top:722px;left:85px;white-space:nowrap" class="ft11">om tobaksskatt, lagen om alkoholskatt eller lagen om skatt p� energi,</p> <p style="position:absolute;top:739px;left:100px;white-space:nowrap" class="ft11">5. den som har ans�kt om registrering som varumottagare enligt lagen om</p> <p style="position:absolute;top:757px;left:85px;white-space:nowrap" class="ft11">tobaksskatt, lagen om alkoholskatt eller lagen om skatt p� energi,</p> <p style="position:absolute;top:775px;left:100px;white-space:nowrap" class="ft11">6. den som har ans�kt om godk�nnande som skattebefriad f�rbrukare en-</p> <p style="position:absolute;top:792px;left:85px;white-space:nowrap" class="ft11">ligt lagen om alkoholskatt eller lagen om skatt p� energi.</p> <p style="position:absolute;top:-4px;left:44px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:906px;left:85px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:-8px;left:45px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:908px;left:93px;white-space:nowrap" class="ft111">Prop. 2000/01:118, bet. 2000/01:SkU26, rskr. 2000/01:240.</p> <p style="position:absolute;top:-4px;left:50px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:-8px;left:51px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft111">Senaste lydelse 1999:1091.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft112"><b>SFS 2001:520</b></p> <p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 25 juni 2001</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:62px;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:66px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:51px;left:38px;white-space:nowrap" class="ft22"><b>SFS 2001:520</b></p> <p style="position:absolute;top:-5px;left:69px;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 2001</p> <p style="position:absolute;top:-9px;left:72px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:69px;left:188px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 oktober 2001.</p> <p style="position:absolute;top:104px;left:173px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:140px;left:173px;white-space:nowrap" class="ft21">BOSSE RINGHOLM</p> <p style="position:absolute;top:157px;left:404px;white-space:nowrap" class="ft25">Agneta Bergqvist<br/>(Finansdepartementet)</p> </div> </div> ;