SFS 2014:1490 Lag om ändring i skattebrottslagen (1971:69)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:DFLPIC+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:DFLPID+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:DFLPID+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:DFLPIC+TimesNewRomanPS;color:#000000;} .ft14{font-size:14px;font-family:DFLPID+TimesNewRomanPS;color:#000000;} .ft15{font-size:7px;font-family:DFLPIC+TimesNewRomanPS;color:#000000;} .ft16{font-size:12px;font-family:DFLPIC+TimesNewRomanPS;color:#000000;} .ft17{font-size:19px;line-height:19px;font-family:DFLPID+TimesNewRomanPS;color:#000000;} .ft18{font-size:14px;line-height:17px;font-family:DFLPIC+TimesNewRomanPS;color:#000000;} .ft19{font-size:12px;line-height:15px;font-family:DFLPIC+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:DFLPIC+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:924px;left:646px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:184px;left:77px;white-space:nowrap" class="ft17"><b>Lag<br/>om �ndring i skattebrottslagen (1971:69);</b></p> <p style="position:absolute;top:240px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 11 december 2014.</p> <p style="position:absolute;top:275px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:273px;left:229px;white-space:nowrap" class="ft13">1 f�reskrivs att 1 � skattebrottslagen (1971:69) ska</p> <p style="position:absolute;top:292px;left:77px;white-space:nowrap" class="ft10">ha f�ljande lydelse.</p> <p style="position:absolute;top:327px;left:77px;white-space:nowrap" class="ft14"><b>1 �</b></p> <p style="position:absolute;top:325px;left:94px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:327px;left:113px;white-space:nowrap" class="ft10">Denna lag g�ller i fr�ga om skatt och, om s� s�rskilt f�reskrivs, annan</p> <p style="position:absolute;top:344px;left:77px;white-space:nowrap" class="ft10">avgift till det allm�nna som inte betecknas som skatt.</p> <p style="position:absolute;top:362px;left:91px;white-space:nowrap" class="ft18">Lagen till�mpas inte i fr�ga om<br/>1. g�rningar som �r belagda med straff i lagen (2000:1225) om straff f�r</p> <p style="position:absolute;top:396px;left:77px;white-space:nowrap" class="ft10">smuggling,</p> <p style="position:absolute;top:414px;left:91px;white-space:nowrap" class="ft10">2. skatt enligt lagen (2014:1470) om beskattning av viss privatinf�rsel av</p> <p style="position:absolute;top:431px;left:77px;white-space:nowrap" class="ft10">cigaretter, och</p> <p style="position:absolute;top:449px;left:91px;white-space:nowrap" class="ft10">3. skattetill�gg, r�nta, dr�jsm�lsavgift, f�rseningsavgift eller liknande av-</p> <p style="position:absolute;top:466px;left:77px;white-space:nowrap" class="ft10">gift.</p> <p style="position:absolute;top:483px;left:91px;white-space:nowrap" class="ft10">I lagen om straff f�r smuggling finns s�rskilda best�mmelser om f�runder-</p> <p style="position:absolute;top:501px;left:77px;white-space:nowrap" class="ft18">s�kning, tv�ngsmedel och �tal vid brott som avses i 24 ��, om brottet r�r<br/>skatt enligt lagen (1994:1563) om tobaksskatt, lagen (1994:1564) om alkohol-<br/>skatt eller lagen (1994:1776) om skatt p� energi.</p> <p style="position:absolute;top:572px;left:91px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2015.</p> <p style="position:absolute;top:606px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:641px;left:77px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON</p> <p style="position:absolute;top:659px;left:307px;white-space:nowrap" class="ft18">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft15">1 Prop. 2014/15:1, bet. 2014/15:FiU1, rskr. 2014/15:29.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft15">2 Senaste lydelse 2005:457.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2014:1490</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft19">Utkom fr�n trycket<br/>den 19 december 2014</p> </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:946px;left:529px;white-space:nowrap" class="ft20">Norstedts Juridik AB/Fritzes</p> <p style="position:absolute;top:956px;left:534px;white-space:nowrap" class="ft20">Elanders Sverige AB, 2014</p> </div> </div> ;