SFS 2015:891 Lag om ändring i tullagen (2000:1281)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:FABJBC+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:FABJBD+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:FABJBD+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:FABJBC+TimesNewRomanPS;color:#000000;} .ft14{font-size:15px;font-family:FABJBD+TimesNewRomanPS;color:#000000;} .ft15{font-size:14px;font-family:FABJBD+TimesNewRomanPS;color:#000000;} .ft16{font-size:7px;font-family:FABJBC+TimesNewRomanPS;color:#000000;} .ft17{font-size:12px;font-family:FABJBC+TimesNewRomanPS;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:FABJBD+TimesNewRomanPS;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:FABJBC+TimesNewRomanPS;color:#000000;} .ft110{font-size:12px;line-height:15px;font-family:FABJBC+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:FABJBC+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:192px;left:77px;white-space:nowrap" class="ft18"><b>Lag<br/>om �ndring i tullagen (2000:1281);</b></p> <p style="position:absolute;top:248px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 10 december 2015.</p> <p style="position:absolute;top:283px;left:91px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:281px;left:230px;white-space:nowrap" class="ft13">1 f�reskrivs att 5 kap. 11 a � tullagen (2000:1281)</p> <p style="position:absolute;top:300px;left:77px;white-space:nowrap" class="ft10">ska ha f�ljande lydelse.</p> <p style="position:absolute;top:344px;left:77px;white-space:nowrap" class="ft14"><b>5 kap.</b></p> <p style="position:absolute;top:370px;left:77px;white-space:nowrap" class="ft15"><b>11 a �</b></p> <p style="position:absolute;top:368px;left:112px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:370px;left:131px;white-space:nowrap" class="ft10">Merv�rdesskatt som avses i 11 � f�rsta stycket ska inte tas ut enligt</p> <p style="position:absolute;top:387px;left:77px;white-space:nowrap" class="ft19">denna lag utan i enlighet med skattef�rfarandelagen (2011:1244), om dekla-<br/>ranten eller, om deklaranten �r ett ombud, den f�r vars r�kning ombudet<br/>handlar �r registrerad till merv�rdesskatt i Sverige vid tidpunkten f�r tulltaxe-<br/>ringsbeslutet och</p> <p style="position:absolute;top:457px;left:91px;white-space:nowrap" class="ft10">1. agerar i egenskap av beskattningsbar person enligt merv�rdesskattelagen</p> <p style="position:absolute;top:474px;left:77px;white-space:nowrap" class="ft10">(1994:200) vid importen eller inf�rseln, eller</p> <p style="position:absolute;top:492px;left:91px;white-space:nowrap" class="ft10">2. �r en juridisk person som inte agerar i egenskap av beskattningsbar per-</p> <p style="position:absolute;top:509px;left:77px;white-space:nowrap" class="ft10">son enligt merv�rdesskattelagen vid importen eller inf�rseln.</p> <p style="position:absolute;top:527px;left:91px;white-space:nowrap" class="ft10">Det som s�gs om beskattningsunderlag i 11 � g�ller �ven i de fall som</p> <p style="position:absolute;top:544px;left:77px;white-space:nowrap" class="ft10">avses i f�rsta stycket.</p> <p style="position:absolute;top:580px;left:91px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2016.</p> <p style="position:absolute;top:615px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:650px;left:77px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON</p> <p style="position:absolute;top:667px;left:307px;white-space:nowrap" class="ft19">Lena Gustafson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft16">1 Prop. 2015/16:19, bet. 2015/16:SkU13, rskr. 2015/16:75. </p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft16">2 Senaste lydelse 2014:51.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2015:891</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 18 december 2015</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:573px;white-space:nowrap" class="ft20">Wolters Kluwer</p> <p style="position:absolute;top:956px;left:534px;white-space:nowrap" class="ft20">Elanders Sverige AB, 2015</p> </div> </div> ;