SFS 2011:1421 Lag om ändring i lagen (2007:460) om skatt på trafikförsäkringspremie m.m.

<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:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft16{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft110{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="ft18"><b>Lag<br/>om �ndring i lagen (2007:460) om skatt p� <br/>trafikf�rs�kringspremie m.m.;</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 1 december 2011.</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:327px;white-space:nowrap" class="ft13">1 f�reskrivs att 3 och 12 �� lagen (2007:460) om</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft10">skatt p� trafikf�rs�kringspremie m.m. ska ha f�ljande lydelse.</p> <p style="position:absolute;top:473px;left:172px;white-space:nowrap" class="ft14"><b>3 �</b></p> <p style="position:absolute;top:473px;left:205px;white-space:nowrap" class="ft10">Skattskyldig f�r skatt p� premie f�r trafikf�rs�kring �r f�rs�kringsgiva-</p> <p style="position:absolute;top:491px;left:172px;white-space:nowrap" class="ft10">re som meddelar trafikf�rs�kring enligt trafikskadelagen (1975:1410).</p> <p style="position:absolute;top:508px;left:187px;white-space:nowrap" class="ft10">En utl�ndsk f�rs�kringsgivare som inte bedriver sin verksamhet h�r i lan-</p> <p style="position:absolute;top:526px;left:172px;white-space:nowrap" class="ft19">det fr�n en sekund�retablering enligt lagen (1998:293) om utl�ndska f�rs�k-<br/>ringsgivares och tj�nstepensionsinstituts verksamhet i Sverige, ska utse en<br/>skatterepresentant som ska f�retr�da f�rs�kringsgivaren p� det s�tt som<br/>framg�r av 5 kap. 4 � skattef�rfarandelagen (2011:1244). Skatterepresentan-<br/>ten ska vara bosatt i Sverige eller vara en svensk juridisk person.</p> <p style="position:absolute;top:632px;left:172px;white-space:nowrap" class="ft14"><b>12 �</b></p> <p style="position:absolute;top:632px;left:212px;white-space:nowrap" class="ft10">Best�mmelser om f�rfarandet vid uttag av skatten finns i skattef�r-</p> <p style="position:absolute;top:650px;left:172px;white-space:nowrap" class="ft10">farandelagen (2011:1244).</p> <p style="position:absolute;top:686px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2012.</p> <p style="position:absolute;top:721px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:756px;left:172px;white-space:nowrap" class="ft10">PETER NORMAN</p> <p style="position:absolute;top:774px;left:403px;white-space:nowrap" class="ft19">Monica Falck<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft15">1 Prop. 2010/11:166, bet. 2011/12:SkU4, rskr. 2011/12:29.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft17"><b>SFS 2011:1421</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 13 december 2011</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:564px;white-space:nowrap" class="ft20">Karnov Group Sweden 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 2011</p> </div> </div> ;