SFS 2008:1320 Lag om ändring i lagen (2007:595) 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: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:10px;font-family:Times;color:#000000;} .ft114{font-size:10px;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: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 lagen (2007:595) om �ndring i <br/>skattebetalningslagen (1997:483);</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:288px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 11 december 2008.</p> <p style="position:absolute;top:324px;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:322px;left:255px;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:260px;white-space:nowrap" class="ft11"> f�reskrivs att 1 kap. 2 � skattebetalningslagen</p> <p style="position:absolute;top:341px;left:98px;white-space:nowrap" class="ft116">(1994:483) i st�llet f�r dess lydelse enligt lagen (2007:595) om �ndring i<br/>n�mnda lag ska 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:404px;left:98px;white-space:nowrap" class="ft16"><b>1 kap.</b></p> <p style="position:absolute;top:10px;left:51px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:429px;left:98px;white-space:nowrap" class="ft18"><b>2 � </b></p> <p style="position:absolute;top:10px;left:54px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:430px;left:130px;white-space:nowrap" class="ft11">Lagen g�ller vid best�mmande, debitering och betalning av</p> <p style="position:absolute;top:447px;left:112px;white-space:nowrap" class="ft11">1. skattetill�gg och f�rseningsavgift i fr�ga om s�dan skatt eller avgift</p> <p style="position:absolute;top:465px;left:98px;white-space:nowrap" class="ft11">som avses i 1 �, </p> <p style="position:absolute;top:482px;left:112px;white-space:nowrap" class="ft116">2. f�rseningsavgift enligt fastighetstaxeringslagen (1979:1152), <br/>3. kontrollavgift enligt 15 kap. 9 �, <br/>4. kontrollavgift enligt lagen (1998:514) om s�rskild skattekontroll av</p> <p style="position:absolute;top:535px;left:98px;white-space:nowrap" class="ft11">torg- och marknadshandel m.m., </p> <p style="position:absolute;top:553px;left:112px;white-space:nowrap" class="ft11">5. kontrollavgift enligt lagen (2006:575) om s�rskild skattekontroll i vissa</p> <p style="position:absolute;top:571px;left:98px;white-space:nowrap" class="ft11">branscher,</p> <p style="position:absolute;top:588px;left:112px;white-space:nowrap" class="ft11">6. transporttill�gg som avses i 4 kap. 9 a � lagen (1998:506) om punkt-</p> <p style="position:absolute;top:606px;left:98px;white-space:nowrap" class="ft116">skattekontroll av transporter m.m. av alkoholvaror, tobaksvaror och energi-<br/>produkter,</p> <p style="position:absolute;top:641px;left:112px;white-space:nowrap" class="ft116">7. kontrollavgift enligt lagen (2007:592) om kassaregister m.m., och<br/>8. r�nta p� skatt eller avgift som avses i 1 och 1 a �� samt p� skattetill�gg,</p> <p style="position:absolute;top:677px;left:98px;white-space:nowrap" class="ft11">avgift och transporttill�gg som avses i 17.</p> <p style="position:absolute;top:712px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:747px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:765px;left:328px;white-space:nowrap" class="ft116">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:59px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:11px;left:60px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Prop. 2008/09:48, bet. 2008/09:SkU14, rskr. 2008/09:110.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2008:1320</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft117">Utkom fr�n trycket<br/>den 19 december 2008</p> <p style="position:absolute;top:13px;left:72px;white-space:nowrap" class="ft113"> </p> <p style="position:absolute;top:974px;left:98px;white-space:nowrap" class="ft113">2 </p> <p style="position:absolute;top:13px;left:75px;white-space:nowrap" class="ft114"><i> </i></p> <p style="position:absolute;top:974px;left:108px;white-space:nowrap" class="ft114"><i>SFS 2008:13061355</i></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:78px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:962px;left:512px;white-space:nowrap" class="ft21">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft21">Elanders, V�llingby 2008</p> </div> </div> ;