SFS 2007:324 Lag om Skatteverkets hantering av vissa borgenärsuppgifter

<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:15px;font-family:Times;color:#000000;} .ft24{font-size:14px;font-family:Times;color:#000000;} .ft25{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft26{font-size:16px;line-height:17px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft30{font-size:15px;font-family:Times;color:#000000;} .ft31{font-size:14px;font-family:Times;color:#000000;} .ft32{font-size:16px;font-family:Times;color:#000000;} .ft33{font-size:14px;line-height:17px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft40{font-size:9px;font-family:Times;color:#000000;} .ft41{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="ft113"><b>Lag<br/>om Skatteverkets hantering av vissa <br/>borgen�rsuppgifter;</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:288px;left:106px;white-space:nowrap" class="ft11">utf�rdad den 31 maj 2007.</p> <p style="position:absolute;top:324px;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:322px;left:260px;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:324px;left:264px;white-space:nowrap" class="ft11"> f�reskrivs f�ljande.</p> <p style="position:absolute;top:9px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:368px;left:106px;white-space:nowrap" class="ft16"><b>Lagens till�mpningsomr�de</b></p> <p style="position:absolute;top:10px;left:51px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:394px;left:106px;white-space:nowrap" class="ft18"><b>1 � </b></p> <p style="position:absolute;top:10px;left:54px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:394px;left:139px;white-space:nowrap" class="ft11">Denna lag till�mpas p� skatter, avgifter, b�ter eller andra statens ford-</p> <p style="position:absolute;top:412px;left:106px;white-space:nowrap" class="ft114">ringar som vid verkst�llighet enligt uts�kningsbalken handl�ggs i allm�nt<br/>m�l. Lagen g�ller dock inte i fr�ga om fordringar som grundas p� studie-<br/>st�dslagen (1973:349) eller studiest�dslagen (1999:1395).</p> <p style="position:absolute;top:465px;left:121px;white-space:nowrap" class="ft11">Regeringen f�r meddela f�reskrifter om att lagen skall till�mpas �ven p�</p> <p style="position:absolute;top:482px;left:106px;white-space:nowrap" class="ft114">andra liknande fordringar som inte �r statens men som vid verkst�llighet en-<br/>ligt uts�kningsbalken handl�ggs i allm�nt m�l.</p> <p style="position:absolute;top:9px;left:59px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:545px;left:106px;white-space:nowrap" class="ft16"><b>Utredning om g�lden�rens ekonomiska f�rh�llanden</b></p> <p style="position:absolute;top:10px;left:62px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:571px;left:106px;white-space:nowrap" class="ft18"><b>2 � </b></p> <p style="position:absolute;top:10px;left:66px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:571px;left:139px;white-space:nowrap" class="ft11">Skatteverket skall g�ra den utredning om g�lden�rens ekonomiska f�r-</p> <p style="position:absolute;top:588px;left:106px;white-space:nowrap" class="ft114">h�llanden som beh�vs f�r att en l�mplig �tg�rd enligt denna lag skall kunna<br/>best�mmas.</p> <p style="position:absolute;top:9px;left:69px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:651px;left:106px;white-space:nowrap" class="ft16"><b>Kronofogdemyndighetens beslut om uppskov</b></p> <p style="position:absolute;top:10px;left:74px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:677px;left:106px;white-space:nowrap" class="ft18"><b>3 � </b></p> <p style="position:absolute;top:10px;left:78px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:677px;left:139px;white-space:nowrap" class="ft11">Om Kronofogdemyndigheten �verv�ger att meddela uppskov enligt</p> <p style="position:absolute;top:694px;left:106px;white-space:nowrap" class="ft114">7 � lagen (1993:891) om indrivning av statliga fordringar m.m., skall Skatte-<br/>verket utreda om det finns sk�l att i st�llet vidta n�gon �tg�rd enligt denna<br/>lag. Vidtar Skatteverket ingen s�dan �tg�rd, anses verket inte ha n�gon in-<br/>v�ndning mot uppskov.</p> <p style="position:absolute;top:9px;left:81px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:792px;left:106px;white-space:nowrap" class="ft16"><b>Ackord</b></p> <p style="position:absolute;top:10px;left:86px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:818px;left:106px;white-space:nowrap" class="ft18"><b>4 �</b></p> <p style="position:absolute;top:10px;left:89px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:818px;left:124px;white-space:nowrap" class="ft11"> Skatteverket f�r anta f�rslag om ackord, om det kan anses ekonomiskt</p> <p style="position:absolute;top:836px;left:106px;white-space:nowrap" class="ft114">f�rdelaktigt f�r det allm�nna och det inte med h�nsyn till g�lden�rens per-<br/>sonliga f�rh�llanden eller av n�gon annan anledning framst�r som ol�mpligt<br/>fr�n allm�n synpunkt.</p> <p style="position:absolute;top:16px;left:93px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:106px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:11px;left:95px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:114px;white-space:nowrap" class="ft111">Prop. 2006/07:99, bet. 2006/07:SkU17, rskr. 2006/07:178.</p> <p style="position:absolute;top:196px;left:568px;white-space:nowrap" class="ft112"><b>SFS 2007:324</b></p> <p style="position:absolute;top:221px;left:568px;white-space:nowrap" class="ft115">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:10px;left:107px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:58px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:9px;left:111px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:59px;white-space:nowrap" class="ft22"><b>SFS 2007:324</b></p> <p style="position:absolute;top:10px;left:114px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:71px;left:209px;white-space:nowrap" class="ft21">Ackordsf�rslag som inte framst�llts i konkurs eller enligt lagen</p> <p style="position:absolute;top:89px;left:194px;white-space:nowrap" class="ft25">(1996:764) om f�retagsrekonstruktion f�r antas endast om �vriga ber�rda<br/>borgen�rer godk�nner det.</p> <p style="position:absolute;top:9px;left:119px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:152px;left:194px;white-space:nowrap" class="ft22"><b>Neds�ttning av fordran och skuldsanering</b></p> <p style="position:absolute;top:10px;left:123px;white-space:nowrap" class="ft23"><b> </b></p> <p style="position:absolute;top:177px;left:194px;white-space:nowrap" class="ft24"><b>5 �</b></p> <p style="position:absolute;top:10px;left:126px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:177px;left:212px;white-space:nowrap" class="ft21"> Skatteverket f�r fatta beslut om neds�ttning av fordran, om f�ruts�tt-</p> <p style="position:absolute;top:195px;left:194px;white-space:nowrap" class="ft25">ningarna f�r skuldsanering �r uppfyllda och �vriga ber�rda borgen�rer g�r<br/>motsvarande eftergift.</p> <p style="position:absolute;top:230px;left:209px;white-space:nowrap" class="ft21">Skatteverket �r borgen�rsf�retr�dare vid skuldsanering.</p> <p style="position:absolute;top:9px;left:131px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:272px;left:194px;white-space:nowrap" class="ft22"><b>Konkurs m.m.</b></p> <p style="position:absolute;top:10px;left:134px;white-space:nowrap" class="ft23"><b> </b></p> <p style="position:absolute;top:296px;left:194px;white-space:nowrap" class="ft24"><b>6 �</b></p> <p style="position:absolute;top:10px;left:138px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:296px;left:212px;white-space:nowrap" class="ft21"> Skatteverket f�r ans�ka om att en g�lden�r skall f�rs�ttas i konkurs.</p> <p style="position:absolute;top:314px;left:194px;white-space:nowrap" class="ft21">Skatteverket f�r ocks� ans�ka om likvidation och f�retagsrekonstruktion.</p> <p style="position:absolute;top:10px;left:141px;white-space:nowrap" class="ft23"><b> </b></p> <p style="position:absolute;top:349px;left:194px;white-space:nowrap" class="ft24"><b>7 �</b></p> <p style="position:absolute;top:10px;left:146px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:349px;left:212px;white-space:nowrap" class="ft21"> Skatteverket skall g�ra g�llande fordringar i konkurs och �ven i �vrigt</p> <p style="position:absolute;top:367px;left:194px;white-space:nowrap" class="ft25">bevaka fordringarnas r�tt i konkursen. Skatteverket �r ocks� borgen�rsf�re-<br/>tr�dare vid f�retagsrekonstruktion.</p> <p style="position:absolute;top:9px;left:149px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:429px;left:194px;white-space:nowrap" class="ft26"><b>Talan om betalningsansvar f�r n�gon annans skulder till det <br/>allm�nna</b></p> <p style="position:absolute;top:10px;left:153px;white-space:nowrap" class="ft23"><b> </b></p> <p style="position:absolute;top:473px;left:194px;white-space:nowrap" class="ft24"><b>8 �</b></p> <p style="position:absolute;top:10px;left:158px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:473px;left:212px;white-space:nowrap" class="ft21"> Talan om betalningsansvar f�r n�gon annans skulder till det allm�nna</p> <p style="position:absolute;top:490px;left:194px;white-space:nowrap" class="ft25">enligt skattebetalningslagen (1997:483) eller n�gon annan f�rfattning f�rs av<br/>Skatteverket.</p> <p style="position:absolute;top:9px;left:161px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:553px;left:194px;white-space:nowrap" class="ft22"><b>Beg�ran om boutredningsman</b></p> <p style="position:absolute;top:10px;left:165px;white-space:nowrap" class="ft23"><b> </b></p> <p style="position:absolute;top:578px;left:194px;white-space:nowrap" class="ft24"><b>9 �</b></p> <p style="position:absolute;top:10px;left:168px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:579px;left:212px;white-space:nowrap" class="ft21"> Skatteverket f�r beg�ra att en boutredningsman f�rordnas enligt</p> <p style="position:absolute;top:596px;left:194px;white-space:nowrap" class="ft21">19 kap. 1 � �rvdabalken.</p> <p style="position:absolute;top:9px;left:173px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:641px;left:194px;white-space:nowrap" class="ft22"><b>Preskriptionsf�rl�ngning m.m.</b></p> <p style="position:absolute;top:10px;left:177px;white-space:nowrap" class="ft23"><b> </b></p> <p style="position:absolute;top:667px;left:194px;white-space:nowrap" class="ft24"><b>10 �</b></p> <p style="position:absolute;top:10px;left:180px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:667px;left:220px;white-space:nowrap" class="ft21"> Best�mmelser om preskriptionsf�rl�ngning finns i lagen (1982:188)</p> <p style="position:absolute;top:684px;left:194px;white-space:nowrap" class="ft21">om preskription av skattefordringar m.m.</p> <p style="position:absolute;top:702px;left:209px;white-space:nowrap" class="ft21">Av 2 kap. 30 � andra stycket uts�kningsbalken framg�r att Skatteverket</p> <p style="position:absolute;top:720px;left:194px;white-space:nowrap" class="ft25">f�r talan i tvister som avses i 4 kap. 2023 och 26 ��, 9 kap. 11 � tredje<br/>stycket och 13 kap. 7 � andra stycket samma balk samt i �verklagade uts�k-<br/>ningsm�l. </p> <p style="position:absolute;top:9px;left:185px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:800px;left:194px;white-space:nowrap" class="ft22"><b>�verklagande</b></p> <p style="position:absolute;top:10px;left:188px;white-space:nowrap" class="ft23"><b> </b></p> <p style="position:absolute;top:826px;left:194px;white-space:nowrap" class="ft24"><b>11 �</b></p> <p style="position:absolute;top:10px;left:192px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:826px;left:220px;white-space:nowrap" class="ft21"> Beslut enligt denna lag f�r inte �verklagas.</p> <p style="position:absolute;top:10px;left:195px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:862px;left:209px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 januari 2008, d� lagen (1993:892) om</p> <p style="position:absolute;top:880px;left:194px;white-space:nowrap" class="ft21">ackord r�rande statliga fordringar m.m. skall upph�ra att g�lla. </p> </div> <div id="page3-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:200px;white-space:nowrap" class="ft30"> </p> <p style="position:absolute;top:943px;left:679px;white-space:nowrap" class="ft31">3</p> <p style="position:absolute;top:9px;left:204px;white-space:nowrap" class="ft32"><b> </b></p> <p style="position:absolute;top:71px;left:571px;white-space:nowrap" class="ft32"><b>SFS 2007:324</b></p> <p style="position:absolute;top:10px;left:207px;white-space:nowrap" class="ft30"> </p> <p style="position:absolute;top:71px;left:106px;white-space:nowrap" class="ft31">P� regeringens v�gnar</p> <p style="position:absolute;top:107px;left:106px;white-space:nowrap" class="ft31">FREDRIK REINFELDT</p> <p style="position:absolute;top:124px;left:337px;white-space:nowrap" class="ft33">MATS ODELL<br/>(Finansdepartementet)</p> </div> <div id="page4-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:212px;white-space:nowrap" class="ft40"> </p> <p style="position:absolute;top:962px;left:520px;white-space:nowrap" class="ft41">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:552px;white-space:nowrap" class="ft41">Elanders, V�llingby 2007</p> </div> </div> ;