SFS 2020:626 Lag om ändring i skatteförfarandelagen (2011:1244)

<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:17px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft16{font-size:9px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft17{font-size:13px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:19px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft19{font-size:19px;font-family:FUAYEE+TimesNewRomanPS;color:#000000;} .ft110{font-size:14px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:14px;font-family:FUAYEE+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:17px;line-height:20px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:18px;line-height:29px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft114{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>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft12"><b>om �ndring i skattef�rfarandelagen (2011:1244) </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 25 juni 2020 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft112">Enligt riksdagens beslut1 f�reskrivs att 53 kap. 5 � skattef�rfarandelagen <br/>(2011:1244) ska ha f�ljande lydelse. </p> <p style="position:absolute;top:406px;left:98px;white-space:nowrap" class="ft113"><b>53 kap. <br/>5 �</b>2 Som beslut om punktskatt anses ocks� </p> <p style="position:absolute;top:456px;left:115px;white-space:nowrap" class="ft112">1. beslut om �terbetalning av skatt enligt<br/>a) 25 � lagen (1972:266) om skatt p� annonser och reklam,<br/>b) 29, 30 eller 40 a � lagen (1994:1563) om tobaksskatt,<br/>c) 28, 29 eller 30 � lagen (1994:1564) om alkoholskatt,<br/>d) 14 � lagen (2018:696) om skatt p� vissa nikotinhaltiga produkter,<br/>e) 13 a � lagen (2016:1067) om skatt p� kemikalier i viss elektronik, eller<br/>f) 12 � lagen (1999:673) om skatt p� avfall, och<br/>2. beslut om �terbetalning eller kompensation enligt 9 kap. 2, 3, 5, 5 a, 6,</p> <p style="position:absolute;top:620px;left:98px;white-space:nowrap" class="ft112">8 a, 10 eller 11 � eller n�gon av best�mmelserna i 11 kap. 1215 �� lagen <br/>(1994:1776) om skatt p� energi. </p> <p style="position:absolute;top:682px;left:115px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2021. </p> <p style="position:absolute;top:723px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:764px;left:98px;white-space:nowrap" class="ft10">LENA MICKO </p> <p style="position:absolute;top:784px;left:385px;white-space:nowrap" class="ft112">Martina L�fstrand <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1130px;left:98px;white-space:nowrap" class="ft16">1 Prop. 2019/20:124, bet. SkU2019/20:25, rskr. 2019/20: 357. </p> <p style="position:absolute;top:1142px;left:98px;white-space:nowrap" class="ft16">2 Senaste lydelse 2020:571. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft18"><b>SFS </b></p> <p style="position:absolute;top:221px;left:688px;white-space:nowrap" class="ft19"><b>2020:626</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft114">Publicerad <br/>den </p> <p style="position:absolute;top:263px;left:674px;white-space:nowrap" class="ft111">27 juni 2020</p> </div> </div> ;