SFS 2011:1545 Lag om ändring i skatteförfarandelagen (2011:1244)

<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: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:16px;line-height:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft111{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft112{font-size:12px;line-height:14px;font-family:TimesNewRoman;color:#000000;} .ft113{font-size:12px;line-height:12px;font-family:TimesNewRoman;color:#000000;} .ft114{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 skattef�rfarandelagen (2011:1244);</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 15 december 2011.</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:325px;white-space:nowrap" class="ft13">1 f�reskrivs2 att 46 kap. 4 � samt rubriken n�rmast</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">f�re 46 kap. 4 � skattef�rfarandelagen (2011:1244) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:466px;left:172px;white-space:nowrap" class="ft14"><b>46 kap.</b></p> <p style="position:absolute;top:494px;left:172px;white-space:nowrap" class="ft110"><b>Betalningss�kring enligt �verenskommelse med en annan stat <br/>m.m.</b></p> <p style="position:absolute;top:547px;left:172px;white-space:nowrap" class="ft15"><b>4 �</b></p> <p style="position:absolute;top:547px;left:205px;white-space:nowrap" class="ft10">Om det f�ljer av en �verenskommelse mellan Sverige och en annan</p> <p style="position:absolute;top:564px;left:172px;white-space:nowrap" class="ft111">stat eller av lagen (2011:1537) om bist�nd med indrivning av skatter och av-<br/>gifter inom Europeiska unionen, f�r betalningss�kring �ven anv�ndas f�r att<br/>s�kerst�lla betalning av utl�ndsk skatt, avgift, s�rskild avgift eller r�nta.</p> <p style="position:absolute;top:635px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:670px;left:172px;white-space:nowrap" class="ft10">ANDERS BORG</p> <p style="position:absolute;top:688px;left:403px;white-space:nowrap" class="ft111">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:998px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2011/12:15, bet. 2011/12:SkU7, rskr. 2011/12:71.</p> <p style="position:absolute;top:1011px;left:172px;white-space:nowrap" class="ft113">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:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2011:1545</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft114">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> ;