SFS 2008:1065 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: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:14px;line-height:17px;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:667px;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:98px;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:98px;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:98px;white-space:nowrap" class="ft11">utf�rdad den 27 november 2008.</p> <p style="position:absolute;top:304px;left:112px;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: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:304px;left:265px;white-space:nowrap" class="ft11"> f�reskrivs i fr�ga om skattebetalningslagen</p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft11">(1997:483)</p> <p style="position:absolute;top:15px;left:47px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:320px;left:162px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:48px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:322px;left:166px;white-space:nowrap" class="ft11"> </p> <p style="position:absolute;top:10px;left:53px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:339px;left:112px;white-space:nowrap" class="ft17"><i>dels</i></p> <p style="position:absolute;top:10px;left:56px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:340px;left:136px;white-space:nowrap" class="ft11"> att 11 kap. 11 b � ska upph�ra att g�lla,</p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft16"><i> </i></p> <p style="position:absolute;top:357px;left:112px;white-space:nowrap" class="ft17"><i>dels </i></p> <p style="position:absolute;top:10px;left:63px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:357px;left:140px;white-space:nowrap" class="ft11">att 10 kap. 8 c �, 11 kap. 12 � samt 12 kap. 8 c � ska ha f�ljande ly-</p> <p style="position:absolute;top:375px;left:98px;white-space:nowrap" class="ft11">delse.</p> <p style="position:absolute;top:9px;left:68px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:420px;left:98px;white-space:nowrap" class="ft18"><b>10 kap.</b></p> <p style="position:absolute;top:10px;left:72px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:446px;left:98px;white-space:nowrap" class="ft110"><b>8 c �</b></p> <p style="position:absolute;top:15px;left:75px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:444px;left:126px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:10px;left:78px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:446px;left:130px;white-space:nowrap" class="ft110"><b> </b></p> <p style="position:absolute;top:10px;left:81px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:446px;left:145px;white-space:nowrap" class="ft11">En skalbolagsdeklaration ska inneh�lla</p> <p style="position:absolute;top:463px;left:112px;white-space:nowrap" class="ft11"> de uppgifter som avses i 3 kap. 5 � lagen (2001:1227) om sj�lvdeklara-</p> <p style="position:absolute;top:481px;left:98px;white-space:nowrap" class="ft11">tioner och kontrolluppgifter, och</p> <p style="position:absolute;top:499px;left:112px;white-space:nowrap" class="ft11"> n�dv�ndiga identifikationsuppgifter f�r den som avyttrat och f�r den</p> <p style="position:absolute;top:516px;left:98px;white-space:nowrap" class="ft11">som f�rv�rvat andelen.</p> <p style="position:absolute;top:9px;left:86px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:561px;left:98px;white-space:nowrap" class="ft18"><b>11 kap.</b></p> <p style="position:absolute;top:10px;left:89px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:587px;left:98px;white-space:nowrap" class="ft110"><b>12 �</b></p> <p style="position:absolute;top:15px;left:93px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:585px;left:123px;white-space:nowrap" class="ft15">4</p> <p style="position:absolute;top:10px;left:95px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:587px;left:127px;white-space:nowrap" class="ft110"><b> </b></p> <p style="position:absolute;top:10px;left:99px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:587px;left:142px;white-space:nowrap" class="ft11">En s�dan s�kerhet som avses i 11 a � ska vara en av bank eller kre-</p> <p style="position:absolute;top:604px;left:98px;white-space:nowrap" class="ft116">ditmarknadsf�retag utf�rdad garantif�rbindelse och avse det belopp som be-<br/>st�mts med st�d av 11 a �. St�lld s�kerhet f�r tas i anspr�k om den slutliga<br/>skatten inte betalas. Har flera s�kerheter st�llts och �verstiger s�kerheterna<br/>den slutliga skatten ska ianspr�ktagandet av s�kerheterna f�rdelas efter sk�-<br/>lig grund. I �vrigt ska best�mmelserna om s�kerhet i 1012 �� och 13 � 2 la-<br/>gen (1993:891) om indrivning av statliga fordringar m.m. till�mpas. Vad<br/>som s�gs d�r om Kronofogdemyndigheten g�ller d� i st�llet Skatteverket.</p> <p style="position:absolute;top:728px;left:112px;white-space:nowrap" class="ft11">Om s�kerheten inte beh�ver tas i anspr�k, ska sk�lig kostnad f�r st�lld s�-</p> <p style="position:absolute;top:746px;left:98px;white-space:nowrap" class="ft116">kerhet ers�ttas av staten. Best�mmelserna i 611 �� lagen (1989:479) om er-<br/>s�ttning f�r kostnader i �renden och m�l om skatt, m.m. ska till�mpas.</p> <p style="position:absolute;top:9px;left:102px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:808px;left:98px;white-space:nowrap" class="ft18"><b>12 kap.</b></p> <p style="position:absolute;top:10px;left:107px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:834px;left:98px;white-space:nowrap" class="ft110"><b>8 c �</b></p> <p style="position:absolute;top:15px;left:111px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:832px;left:126px;white-space:nowrap" class="ft15">5</p> <p style="position:absolute;top:10px;left:113px;white-space:nowrap" class="ft19"><b> </b></p> <p style="position:absolute;top:834px;left:130px;white-space:nowrap" class="ft110"><b> </b></p> <p style="position:absolute;top:10px;left:117px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:834px;left:145px;white-space:nowrap" class="ft11">Om Skatteverket inte har beg�rt s�dan s�kerhet som avses i 11 kap.</p> <p style="position:absolute;top:852px;left:98px;white-space:nowrap" class="ft11">11 a �, �r den som avyttrat andelen eller den aktiebaserade del�garr�tten i f�-</p> <p style="position:absolute;top:16px;left:120px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:889px;left:98px;white-space:nowrap" class="ft111">1</p> <p style="position:absolute;top:11px;left:122px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:890px;left:105px;white-space:nowrap" class="ft113">Prop. 2008/09:40, bet. 2008/09:SkU9, rskr. 2008/09:70.</p> <p style="position:absolute;top:16px;left:126px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:901px;left:98px;white-space:nowrap" class="ft111">2</p> <p style="position:absolute;top:11px;left:128px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:903px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse av 11 kap. 11 b � 2003:664.</p> <p style="position:absolute;top:16px;left:131px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:914px;left:98px;white-space:nowrap" class="ft111">3</p> <p style="position:absolute;top:11px;left:132px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse 2003:227. �ndringen inneb�r bl.a. att andra stycket upph�vs.</p> <p style="position:absolute;top:16px;left:137px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft111">4</p> <p style="position:absolute;top:11px;left:138px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse 2004:435.</p> <p style="position:absolute;top:16px;left:141px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft111">5</p> <p style="position:absolute;top:11px;left:143px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft113">Senaste lydelse 2003:664.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft114"><b>SFS 2008:1065</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft117">Utkom fr�n trycket<br/>den 5 december 2008</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:155px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:67px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:9px;left:159px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2008:1065</b></p> <p style="position:absolute;top:15px;left:162px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:962px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2008</p> <p style="position:absolute;top:10px;left:165px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:71px;left:203px;white-space:nowrap" class="ft25">retaget tillsammans med f�retaget skyldig att betala f�retagets slutliga skatt.<br/>Om den avyttrade andelen avser ett handelsbolag �r den som avyttrat ande-<br/>len tillsammans med den som f�rv�rvat andelen skyldig att betala f�rv�rva-<br/>rens slutliga skatt. Betalningsansvar f�r den som avyttrat andelen eller den<br/>aktiebaserade del�garr�tten kan uppg� h�gst till det belopp f�r vilket s�ker-<br/>het skulle ha st�llts om s�dan hade beg�rts. </p> <p style="position:absolute;top:177px;left:217px;white-space:nowrap" class="ft21">S�kerhet som anges i 11 kap. 12 � ska tas i anspr�k f�r f�retagets slutliga</p> <p style="position:absolute;top:195px;left:203px;white-space:nowrap" class="ft25">skatt innan krav enligt f�rsta stycket st�lls mot n�gon som avyttrat andelen<br/>eller den aktiebaserade del�garr�tten.</p> <p style="position:absolute;top:10px;left:168px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:249px;left:217px;white-space:nowrap" class="ft21">Denna lag tr�der i kraft den 1 januari 2009 och till�mpas i fr�ga om avytt-</p> <p style="position:absolute;top:267px;left:203px;white-space:nowrap" class="ft25">ringar av andelar i skalbolag som sker efter den 31 december 2008. �ldre<br/>best�mmelser till�mpas fortfarande i fr�ga om avyttringar som skett f�re<br/>ikrafttr�dandet.</p> <p style="position:absolute;top:337px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:372px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:390px;left:433px;white-space:nowrap" class="ft25">Lena Gustafson<br/>(Finansdepartementet)</p> </div> </div> ;