SFS 2017:403 Lag om ändring i skatteförfarandelagen (2011:1244)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:FCLFGB+TimesNewRomanPS;color:#000000;} .ft11{font-size:27px;font-family:FCLFHC+TimesNewRomanPS;color:#000000;} .ft12{font-size:19px;font-family:FCLFHC+TimesNewRomanPS;color:#000000;} .ft13{font-size:8px;font-family:FCLFGB+TimesNewRomanPS;color:#000000;} .ft14{font-size:15px;font-family:FCLFHC+TimesNewRomanPS;color:#000000;} .ft15{font-size:14px;font-family:FCLFHC+TimesNewRomanPS;color:#000000;} .ft16{font-size:7px;font-family:FCLFGB+TimesNewRomanPS;color:#000000;} .ft17{font-size:12px;font-family:FCLFGB+TimesNewRomanPS;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:FCLFHC+TimesNewRomanPS;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:FCLFGB+TimesNewRomanPS;color:#000000;} .ft110{font-size:12px;line-height:15px;font-family:FCLFGB+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:FCLFGB+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 skattef�rfarandelagen (2011:1244);</b></p> <p style="position:absolute;top:248px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 18 maj 2017.</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:232px;white-space:nowrap" class="ft13">1 f�reskrivs att 3 kap. 15 � skattef�rfarandelagen</p> <p style="position:absolute;top:300px;left:77px;white-space:nowrap" class="ft10">(2011:1244) ska ha f�ljande lydelse.</p> <p style="position:absolute;top:344px;left:77px;white-space:nowrap" class="ft14"><b>3 kap. </b></p> <p style="position:absolute;top:370px;left:77px;white-space:nowrap" class="ft15"><b>15 �</b></p> <p style="position:absolute;top:368px;left:101px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:370px;left:120px;white-space:nowrap" class="ft10">Med punktskatt avses skatt enligt</p> <p style="position:absolute;top:387px;left:91px;white-space:nowrap" class="ft19">1. lagen (1972:266) om skatt p� annonser och reklam,<br/>2. lagen (1972:820) om skatt p� spel,<br/>3. lagen (1984:410) om skatt p� bek�mpningsmedel,<br/>4. 2 � f�rsta stycket 5 lagen (1990:661) om avkastningsskatt p� pensions-</p> <p style="position:absolute;top:457px;left:77px;white-space:nowrap" class="ft10">medel,</p> <p style="position:absolute;top:474px;left:91px;white-space:nowrap" class="ft19">5. lagen (1990:1427) om s�rskild premieskatt f�r grupplivf�rs�kring, m.m.,<br/>6. lagen (1991:1482) om lotteriskatt,<br/>7. lagen (1991:1483) om skatt p� vinstsparande m.m.,<br/>8. lagen (1994:1563) om tobaksskatt,<br/>9. lagen (1994:1564) om alkoholskatt,<br/>10. lagen (1994:1776) om skatt p� energi,<br/>11. lagen (1995:1667) om skatt p� naturgrus,<br/>12. lagen (1999:673) om skatt p� avfall,<br/>13. lagen (2007:460) om skatt p� trafikf�rs�kringspremie m.m., och<br/>14. lagen (2016:1067) om skatt p� kemikalier i viss elektronik.</p> <p style="position:absolute;top:667px;left:91px;white-space:nowrap" class="ft19">1. Denna lag tr�der i kraft den 1 januari 2018.<br/>2. �ldre best�mmelser g�ller fortfarande f�r f�rh�llanden som h�nf�r sig</p> <p style="position:absolute;top:702px;left:77px;white-space:nowrap" class="ft10">till tiden f�re ikrafttr�dandet.</p> <p style="position:absolute;top:737px;left:77px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:771px;left:77px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON</p> <p style="position:absolute;top:789px;left:307px;white-space:nowrap" class="ft19">Annica Ax�n Linderl<br/>(Finansdepartementet)</p> <p style="position:absolute;top:911px;left:77px;white-space:nowrap" class="ft16">1 Prop. 2016/17:142, bet. 2016/17:SkU31, rskr. 2016/17:268.</p> <p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft16">2 Senaste lydelse 2016:1076.</p> <p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2017:403</b></p> <p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 31 maj 2017</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, 2017</p> </div> </div> ;