SFS 2012:227 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: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 skattef�rfarandelagen (2011:1244);</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 26 april 2012.</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:328px;white-space:nowrap" class="ft13">1 f�reskrivs att 39 kap. 5 � skattef�rfarandelagen</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">(2011:1244) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:463px;left:172px;white-space:nowrap" class="ft14"><b>39 kap.</b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><b>5 �</b></p> <p style="position:absolute;top:489px;left:205px;white-space:nowrap" class="ft10">Skyldigheten att anv�nda kassaregister g�ller inte f�r den som </p> <p style="position:absolute;top:507px;left:187px;white-space:nowrap" class="ft10">1. bara i obetydlig omfattning s�ljer varor eller tj�nster mot kontant</p> <p style="position:absolute;top:524px;left:172px;white-space:nowrap" class="ft10">betalning eller mot betalning med kontokort, </p> <p style="position:absolute;top:542px;left:187px;white-space:nowrap" class="ft10">2. �r befriad fr�n skattskyldighet enligt inkomstskattelagen (1999:1229)</p> <p style="position:absolute;top:560px;left:172px;white-space:nowrap" class="ft10">f�r inkomst fr�n s�dan f�rs�ljning som avses i 4 �,</p> <p style="position:absolute;top:578px;left:187px;white-space:nowrap" class="ft110">3. bedriver taxitrafik enligt taxitrafiklagen (2012:211), <br/>4. s�ljer varor eller tj�nster genom s�dana distansavtal eller hem-</p> <p style="position:absolute;top:613px;left:172px;white-space:nowrap" class="ft10">f�rs�ljningsavtal som avses i distans- och hemf�rs�ljningslagen (2005:59), </p> <p style="position:absolute;top:630px;left:187px;white-space:nowrap" class="ft10">5. s�ljer varor eller tj�nster med hj�lp av en varuautomat eller annan</p> <p style="position:absolute;top:648px;left:172px;white-space:nowrap" class="ft10">liknande automat eller i en automatiserad aff�rslokal, </p> <p style="position:absolute;top:666px;left:187px;white-space:nowrap" class="ft10">6. anordnar automatspel enligt lagen (1982:636) om anordnande av visst</p> <p style="position:absolute;top:683px;left:172px;white-space:nowrap" class="ft10">automatspel eller enligt lotterilagen (1994:1000), eller </p> <p style="position:absolute;top:701px;left:187px;white-space:nowrap" class="ft110">7. bedriver torg- och marknadshandel. <br/>Undantaget i f�rsta stycket 7 g�ller inte f�r den som enligt 8 kap.</p> <p style="position:absolute;top:736px;left:172px;white-space:nowrap" class="ft110">1 � f�rsta stycket alkohollagen (2010:1622) har tillst�nd f�r servering till<br/>allm�nheten.</p> <p style="position:absolute;top:790px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 juni 2012.</p> <p style="position:absolute;top:826px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:861px;left:172px;white-space:nowrap" class="ft10">ANDERS BORG</p> <p style="position:absolute;top:879px;left:403px;white-space:nowrap" class="ft110">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2011/12:80, bet. 2011/12:TU8, rskr. 2011/12:195.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2012:227</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 9 maj 2012</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 2012</p> </div> </div> ;