SFS 2011:1539 Lag om ändring i lagen (1982:188) om preskription av skattefordringar 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:Times;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:14px;font-family:TimesNewRoman;color:#000000;} .ft111{font-size:12px;line-height:12px;font-family:TimesNewRoman;color:#000000;} .ft112{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 (1982:188) om preskription av <br/>skattefordringar m.m.;</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 15 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:329px;white-space:nowrap" class="ft13">1 f�reskrivs2 att det i lagen (1982:188) om pre-</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft19">skription av skattefordringar m.m. ska inf�ras en ny paragraf, 9 a �, av f�l-<br/>jande lydelse.</p> <p style="position:absolute;top:491px;left:172px;white-space:nowrap" class="ft14"><b>9 a �</b></p> <p style="position:absolute;top:491px;left:215px;white-space:nowrap" class="ft10">Best�mmelser om uppskjutande och f�rl�ngning av preskriptionsti-</p> <p style="position:absolute;top:508px;left:172px;white-space:nowrap" class="ft19">den vid s�dant bist�nd med indrivning i en annan medlemsstat i Europeiska<br/>unionen som avses i r�dets direktiv 2010/24/EU av den 16 mars 2010 om<br/>�msesidigt bist�nd f�r indrivning av fordringar som avser skatter, avgifter<br/>och andra �tg�rder</p> <p style="position:absolute;top:559px;left:282px;white-space:nowrap" class="ft13">3 finns i 18 � lagen (2011:1537) om bist�nd med indriv-</p> <p style="position:absolute;top:579px;left:172px;white-space:nowrap" class="ft10">ning av skatter och avgifter inom Europeiska unionen.</p> <p style="position:absolute;top:615px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2012.</p> <p style="position:absolute;top:650px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:686px;left:172px;white-space:nowrap" class="ft10">ANDERS BORG</p> <p style="position:absolute;top:703px;left:403px;white-space:nowrap" class="ft19">Frank Walterson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:985px;left:172px;white-space:nowrap" class="ft15">1 Prop. 2011/12:15, bet. 2011/12:SkU7, rskr. 2011/12:71.</p> <p style="position:absolute;top:998px;left:172px;white-space:nowrap" class="ft111">2 Jfr r�dets direktiv 2010/24/EU av den 16 mars 2010 om �msesidigt bist�nd f�r in-<br/>drivning av fordringar som avser skatter, avgifter och andra �tg�rder (EUT L 84,<br/>31.3.2010, s. 1, Celex 32010L0024).</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft15">3 EUT L 84, 31.3.2010, s. 1 (Celex 32010L0024).</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft17"><b>SFS 2011:1539</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft112">Utkom fr�n trycket<br/>den 23 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> ;