SFS 2009:1291 Lag om ändring i taxeringslagen (1990:324)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft111{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i taxeringslagen (1990:324);</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 26 november 2009.</p> <p style="position:absolute;top:401px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:399px;left:339px;white-space:nowrap" class="ft13">1 f�reskrivs att 4 kap. 17 � taxeringslagen</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">(1990:324) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:463px;left:172px;white-space:nowrap" class="ft14"><b>4 kap.</b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><b>17 �</b></p> <p style="position:absolute;top:487px;left:197px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:489px;left:216px;white-space:nowrap" class="ft10">Eftertaxering f�r ocks� ske</p> <p style="position:absolute;top:507px;left:187px;white-space:nowrap" class="ft10">1. vid r�ttelse av felr�kning, misskrivning eller annat uppenbart f�rbi-</p> <p style="position:absolute;top:524px;left:172px;white-space:nowrap" class="ft10">seende, </p> <p style="position:absolute;top:542px;left:187px;white-space:nowrap" class="ft10">2. n�r kontrolluppgift som ska l�mnas utan f�rel�ggande enligt lagen</p> <p style="position:absolute;top:560px;left:172px;white-space:nowrap" class="ft110">(2001:1227) om sj�lvdeklarationer och kontrolluppgifter saknats eller varit<br/>felaktig,</p> <p style="position:absolute;top:595px;left:187px;white-space:nowrap" class="ft10">3. n�r en �ndring i ett taxeringsbeslut f�ranleds av beslut som anges i 13 �</p> <p style="position:absolute;top:612px;left:172px;white-space:nowrap" class="ft10">andra stycket 16,</p> <p style="position:absolute;top:630px;left:187px;white-space:nowrap" class="ft10">4. n�r en f�rening eller ett registrerat trossamfund inte har genomf�rt en</p> <p style="position:absolute;top:648px;left:172px;white-space:nowrap" class="ft110">investering inom den tid som har f�reskrivits i ett s�dant beslut som avses i<br/>7 kap. 12 � inkomstskattelagen (1999:1229) eller inte har iakttagit ett annat<br/>villkor i beslutet,</p> <p style="position:absolute;top:700px;left:187px;white-space:nowrap" class="ft10">5. n�r en �ndring i ett taxeringsbeslut f�ranleds av en uppgift enligt 3 kap.</p> <p style="position:absolute;top:718px;left:172px;white-space:nowrap" class="ft110">9 a �, 19 a � eller 5 kap. 2 � f�rsta stycket lagen om sj�lvdeklarationer och<br/>kontrolluppgifter, och</p> <p style="position:absolute;top:753px;left:187px;white-space:nowrap" class="ft10">6. n�r en �ndring i ett taxeringsbeslut f�ranleds av en uppgift som har l�m-</p> <p style="position:absolute;top:771px;left:172px;white-space:nowrap" class="ft110">nats eller skulle ha l�mnats enligt 3 kap. 21 a � lagen om sj�lvdeklarationer<br/>och kontrolluppgifter. </p> <p style="position:absolute;top:825px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2010 och till�mpas f�rsta g�ngen vid</p> <p style="position:absolute;top:842px;left:172px;white-space:nowrap" class="ft10">2011 �rs taxering.</p> <p style="position:absolute;top:878px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:913px;left:172px;white-space:nowrap" class="ft10">ANDERS BORG</p> <p style="position:absolute;top:930px;left:403px;white-space:nowrap" class="ft110">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2009/10:17, bet. 2009/10:SkU13, rskr. 2009/10:77.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">2 Senaste lydelse 2007:1253.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2009:1291</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 8 december 2009</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:539px;white-space:nowrap" class="ft20">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2009</p> </div> </div> ;