SFS 2019:804 Förordning om ändring i mervärdesskatteförordningen (1994:223)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:28px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft12{font-size:21px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft13{font-size:11px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:18px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:16px;font-family:ABCDEE+Calibri;color:#000000;} .ft16{font-size:17px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft17{font-size:9px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:13px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:19px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft110{font-size:19px;font-family:QWHOEM+TimesNewRomanPS;color:#000000;} .ft111{font-size:14px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:14px;font-family:ATFWOS+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:17px;line-height:20px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:16px;line-height:29px;font-family:ABCDEE+Calibri;color:#000000;} .ft115{font-size:14px;line-height:18px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1129px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:222px;left:98px;white-space:nowrap" class="ft12"><b>F�rordning </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft12"><b>om �ndring i merv�rdesskattef�rordningen (1994:223) </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 21 november 2019 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft113">Regeringen f�reskriver att det i merv�rdesskattef�rordningen (1994:223)1 <br/>ska inf�ras en ny paragraf, 10 �, och n�rmast f�re 10 � en ny rubrik av <br/>f�ljande lydelse. </p> <p style="position:absolute;top:427px;left:98px;white-space:nowrap" class="ft14"><b>S�rskilt om �terbetalning till beskattningsbara personer som �r </b></p> <p style="position:absolute;top:447px;left:98px;white-space:nowrap" class="ft113"><b>etablerade h�r i landet <br/>10 �</b>2 En �verf�ring av �terbetalning av merv�rdesskatt enligt artikel 48.1 <br/>andra stycket i r�dets f�rordning (EU) nr 904/2010 av den 7 oktober 2010 <br/>om administrativt samarbete och kampen mot merv�rdesskattebedr�geri ska <br/>krediteras ett s�dant skattekonto som avses i 61 kap. 1 � skattef�rfarande-<br/>lagen (2011:1244). </p> <p style="position:absolute;top:601px;left:115px;white-space:nowrap" class="ft10">Denna f�rordning tr�der i kraft den 1 januari 2020. </p> <p style="position:absolute;top:642px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:682px;left:98px;white-space:nowrap" class="ft10">PER BOLUND </p> <p style="position:absolute;top:703px;left:385px;white-space:nowrap" class="ft113">Eva Posjnov <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1130px;left:98px;white-space:nowrap" class="ft17">1 F�rordningen omtryckt 1997:751. </p> <p style="position:absolute;top:1142px;left:98px;white-space:nowrap" class="ft17">2 Tidigare 10 � upph�vd genom 1997:751. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft19"><b>SFS </b></p> <p style="position:absolute;top:221px;left:688px;white-space:nowrap" class="ft110"><b>2019:804</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft115">Publicerad <br/>den </p> <p style="position:absolute;top:263px;left:674px;white-space:nowrap" class="ft112">27 november 2019</p> </div> </div> ;