SFS 2009:1292 Lag om ändring i lagen (2001:1227) om självdeklarationer och kontrolluppgifter

<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:9px;font-family:TimesNewRoman;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Italic;color:#000000;} .ft16{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft17{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft18{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft19{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft110{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft111{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft112{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft113{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft21{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft22{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft23{font-size:14px;line-height:17px;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="ft111"><b>Lag<br/>om �ndring i lagen (2001:1227) om <br/>sj�lvdeklarationer och kontrolluppgifter;</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 26 november 2009.</p> <p style="position:absolute;top:420px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:418px;left:332px;white-space:nowrap" class="ft13">1 f�reskrivs i fr�ga om lagen (2001:1227) om</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft10">sj�lvdeklarationer och kontrolluppgifter</p> <p style="position:absolute;top:455px;left:187px;white-space:nowrap" class="ft112"><i>dels </i>att 5 kap. 2 � ska ha f�ljande lydelse,<br/><i>dels </i>att det i lagen ska inf�ras tv� nya paragrafer, 3 kap. 19 och 27 ��,</p> <p style="position:absolute;top:491px;left:172px;white-space:nowrap" class="ft10">samt n�rmast f�re 3 kap. 27 � en ny rubrik av f�ljande lydelse.</p> <p style="position:absolute;top:535px;left:172px;white-space:nowrap" class="ft16"><b>3 kap.</b></p> <p style="position:absolute;top:561px;left:172px;white-space:nowrap" class="ft17"><b>19 �</b></p> <p style="position:absolute;top:560px;left:197px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:561px;left:216px;white-space:nowrap" class="ft10">Handelsbolag ska till ledning f�r del�garnas taxering l�mna de upp-</p> <p style="position:absolute;top:579px;left:172px;white-space:nowrap" class="ft10">gifter som avses i 27 �.</p> <p style="position:absolute;top:624px;left:172px;white-space:nowrap" class="ft16"><b>Priss�ttningsbesked</b></p> <p style="position:absolute;top:650px;left:172px;white-space:nowrap" class="ft17"><b>27 �</b></p> <p style="position:absolute;top:650px;left:212px;white-space:nowrap" class="ft10">Den som har f�tt ett priss�ttningsbesked enligt lagen (2009:1289) om</p> <p style="position:absolute;top:668px;left:172px;white-space:nowrap" class="ft112">priss�ttningsbesked vid internationella transaktioner ska l�mna uppgift om<br/>huruvida</p> <p style="position:absolute;top:703px;left:187px;white-space:nowrap" class="ft112">1. beskedet har till�mpats, och<br/>2. de antaganden, villkor och �vriga f�ruts�ttningar som har angetts i be-</p> <p style="position:absolute;top:738px;left:172px;white-space:nowrap" class="ft10">skedet har uppfyllts.</p> <p style="position:absolute;top:783px;left:172px;white-space:nowrap" class="ft16"><b>5 kap.</b></p> <p style="position:absolute;top:809px;left:172px;white-space:nowrap" class="ft17"><b>2 �</b></p> <p style="position:absolute;top:807px;left:190px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:809px;left:209px;white-space:nowrap" class="ft10">Svenska handelsbolag, utl�ndska handelsbolag med fast driftst�lle i</p> <p style="position:absolute;top:826px;left:172px;white-space:nowrap" class="ft112">Sverige och europeiska ekonomiska intressegrupperingar som inte �r skyl-<br/>diga att l�mna sj�lvdeklaration ska l�mna s�rskilda uppgifter om de f�rh�l-<br/>landen som avses i 3 kap. 18 och 19 a ��.</p> <p style="position:absolute;top:879px;left:187px;white-space:nowrap" class="ft10">S�rskilda uppgifter ska �ven l�mnas om s�dana f�rh�llanden som avses i</p> <p style="position:absolute;top:897px;left:172px;white-space:nowrap" class="ft10">3 kap. 27 �.</p> <p style="position:absolute;top:1011px;left:172px;white-space:nowrap" class="ft18">1 Prop. 2009/10:17, bet. 2009/10:SkU13, rskr. 2009/10:77.</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft18">2 Tidigare 3 kap. 19 � upph�vd genom 2006:1349.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft18">3 Senaste lydelse 2002:539.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft110"><b>SFS 2009:1292</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft113">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:1039px;left:141px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:169px;left:142px;white-space:nowrap" class="ft21"><b>SFS 2009:1292</b></p> <p style="position:absolute;top:1059px;left:538px;white-space:nowrap" class="ft22">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft22">Edita V�stra Aros, V�ster�s 2009</p> <p style="position:absolute;top:186px;left:292px;white-space:nowrap" class="ft20">Denna lag tr�der i kraft den 1 januari 2010 och till�mpas f�rsta g�ngen vid</p> <p style="position:absolute;top:204px;left:277px;white-space:nowrap" class="ft20">2011 �rs taxering.</p> <p style="position:absolute;top:239px;left:277px;white-space:nowrap" class="ft20">P� regeringens v�gnar</p> <p style="position:absolute;top:274px;left:277px;white-space:nowrap" class="ft20">ANDERS BORG</p> <p style="position:absolute;top:292px;left:508px;white-space:nowrap" class="ft23">Lena Gustafson<br/>(Finansdepartementet)</p> </div> </div> ;