SFS 2007:347 Lag om ändring i skattebetalningslagen (1997:483)

<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: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:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:676px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:106px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:106px;white-space:nowrap" class="ft115"><b>Lag<br/>om �ndring i skattebetalningslagen (1997:483);</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:269px;left:106px;white-space:nowrap" class="ft11">utf�rdad den 31 maj 2007.</p> <p style="position:absolute;top:304px;left:121px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:303px;left:262px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:304px;left:267px;white-space:nowrap" class="ft11"> f�reskrivs att 11 kap. 9 � skattebetalningslagen</p> <p style="position:absolute;top:322px;left:106px;white-space:nowrap" class="ft11">(1997:483) skall ha f�ljande lydelse.</p> <p style="position:absolute;top:9px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:367px;left:106px;white-space:nowrap" class="ft16"><b>11 kap.</b></p> <p style="position:absolute;top:10px;left:51px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:106px;white-space:nowrap" class="ft18"><b>9 �</b></p> <p style="position:absolute;top:15px;left:54px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:391px;left:124px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:393px;left:129px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:393px;left:143px;white-space:nowrap" class="ft11">Skatteverket fattar varje �r beslut om skattens storlek enligt den �rliga</p> <p style="position:absolute;top:410px;left:106px;white-space:nowrap" class="ft11">taxeringen (</p> <p style="position:absolute;top:10px;left:65px;white-space:nowrap" class="ft19"><i> </i></p> <p style="position:absolute;top:410px;left:179px;white-space:nowrap" class="ft110"><i>grundl�ggande beslut om slutlig skatt</i></p> <p style="position:absolute;top:10px;left:68px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:410px;left:409px;white-space:nowrap" class="ft11">). Slutlig skatt kan be-</p> <p style="position:absolute;top:428px;left:106px;white-space:nowrap" class="ft116">st�mmas ocks� genom ompr�vningsbeslut och till f�ljd av beslut av dom-<br/>stol.</p> <p style="position:absolute;top:463px;left:121px;white-space:nowrap" class="ft11">Med slutlig skatt avses summan av skatter och avgifter enligt 10 � mins-</p> <p style="position:absolute;top:481px;left:106px;white-space:nowrap" class="ft11">kad med skattereduktion enligt f�ljande ordning.</p> <p style="position:absolute;top:499px;left:121px;white-space:nowrap" class="ft11">1. lagen (2000:1006) om skattereduktion p� f�rv�rvsinkomster vid 2002</p> <p style="position:absolute;top:516px;left:106px;white-space:nowrap" class="ft11">och 2003 �rs taxeringar,</p> <p style="position:absolute;top:534px;left:121px;white-space:nowrap" class="ft116">2. lagen (2003:821) om s�rskild skattereduktion vid 2005 �rs taxering,<br/>3. lagen (2001:906) om skattereduktion f�r fastighetsskatt,<br/>4. lagen (2000:1380) om skattereduktion f�r utgifter f�r vissa anslut-</p> <p style="position:absolute;top:587px;left:106px;white-space:nowrap" class="ft11">ningar f�r tele- och datakommunikation,</p> <p style="position:absolute;top:604px;left:121px;white-space:nowrap" class="ft11">5. lagen (2003:1204) om skattereduktion f�r vissa milj�f�rb�ttrande in-</p> <p style="position:absolute;top:622px;left:106px;white-space:nowrap" class="ft11">stallationer i sm�hus,</p> <p style="position:absolute;top:640px;left:121px;white-space:nowrap" class="ft11">6. lagen (2004:752) om skattereduktion f�r utgifter f�r byggnadsarbete p�</p> <p style="position:absolute;top:657px;left:106px;white-space:nowrap" class="ft11">bostadshus,</p> <p style="position:absolute;top:675px;left:121px;white-space:nowrap" class="ft116">7. 65 kap. 912 �� inkomstskattelagen (1999:1229),<br/>8. lagen (2007:346) om skattereduktion f�r utgifter f�r hush�llsarbete,<br/>9. lagen (2004:126) om skattereduktion f�r f�rm�genhetsskatt, och<br/>10. lagen (2005:1137) om skattereduktion f�r virke fr�n stormf�lld skog</p> <p style="position:absolute;top:746px;left:106px;white-space:nowrap" class="ft11">vid 20062008 �rs taxeringar.</p> <p style="position:absolute;top:10px;left:72px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:782px;left:121px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 juli 2007.</p> <p style="position:absolute;top:817px;left:106px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:853px;left:106px;white-space:nowrap" class="ft11">MATS ODELL</p> <p style="position:absolute;top:870px;left:337px;white-space:nowrap" class="ft116">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:77px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:927px;left:106px;white-space:nowrap" class="ft111">1</p> <p style="position:absolute;top:11px;left:78px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:929px;left:114px;white-space:nowrap" class="ft113">Prop. 2006/07:94, bet. 2006/07:SkU15, rskr. 2006/07:181.</p> <p style="position:absolute;top:16px;left:83px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:940px;left:106px;white-space:nowrap" class="ft111">2</p> <p style="position:absolute;top:11px;left:84px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:942px;left:114px;white-space:nowrap" class="ft113">Senaste lydelse 2005:1138.</p> <p style="position:absolute;top:196px;left:568px;white-space:nowrap" class="ft114"><b>SFS 2007:347</b></p> <p style="position:absolute;top:221px;left:568px;white-space:nowrap" class="ft117">Utkom fr�n trycket<br/>den 13 juni 2007</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:15px;left:95px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:962px;left:520px;white-space:nowrap" class="ft21">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:552px;white-space:nowrap" class="ft21">Elanders, V�llingby 2007</p> </div> </div> ;