SFS 2021:1167 Lag om ändring i lagen (1998:189) om förhandsbesked i skattefrågor

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:BCDFEE+TimesNewRomanPS;color:#ffffff;-moz-transform: matrix( 0, -1, 1, 0, 0, 0);-webkit-transform: matrix( 0, -1, 1, 0, 0, 0);-o-transform: matrix( 0, -1, 1, 0, 0, 0);-ms-transform: matrix( 0, -1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft12{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#ffffff;-moz-transform: matrix( 0, -1, 1, 0, 0, 0);-webkit-transform: matrix( 0, -1, 1, 0, 0, 0);-o-transform: matrix( 0, -1, 1, 0, 0, 0);-ms-transform: matrix( 0, -1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft13{font-size:28px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft14{font-size:21px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:11px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:17px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft17{font-size:9px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:13px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:19px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft110{font-size:19px;font-family:YKPCIW+TimesNewRomanPS;color:#000000;} .ft111{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:14px;font-family:SWNSCI+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:BCDEEE+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:1128px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:1231px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6</b></p> <p style="position:absolute;top:1148px;left:37px;white-space:nowrap" class="ft11"><b> 7 8 9 0</b></p> <p style="position:absolute;top:1090px;left:37px;white-space:nowrap" class="ft11"><b> </b></p> <p style="position:absolute;top:1235px;left:56px;white-space:nowrap" class="ft12">1 </p> <p style="position:absolute;top:1224px;left:56px;white-space:nowrap" class="ft12">2 </p> <p style="position:absolute;top:1212px;left:56px;white-space:nowrap" class="ft12">3 </p> <p style="position:absolute;top:1201px;left:56px;white-space:nowrap" class="ft12">4 </p> <p style="position:absolute;top:1190px;left:56px;white-space:nowrap" class="ft12">5 </p> <p style="position:absolute;top:1179px;left:56px;white-space:nowrap" class="ft12">6 </p> <p style="position:absolute;top:1167px;left:56px;white-space:nowrap" class="ft12">7 </p> <p style="position:absolute;top:1156px;left:56px;white-space:nowrap" class="ft12">8 </p> <p style="position:absolute;top:1145px;left:56px;white-space:nowrap" class="ft12">9 </p> <p style="position:absolute;top:1134px;left:56px;white-space:nowrap" class="ft12">0 </p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft13"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft14"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft14"><b>om �ndring i lagen (1998:189) om f�rhandsbesked i </b></p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft14"><b>skattefr�gor </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 2 december 2021 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft113">Enligt riksdagens beslut1 f�reskrivs att 5 � lagen (1998:189) om <br/>f�rhandsbesked i skattefr�gor ska ha f�ljande lydelse. </p> <p style="position:absolute;top:430px;left:98px;white-space:nowrap" class="ft113"><b>5 �</b> Efter ans�kan av en enskild f�r f�rhandsbesked l�mnas i en fr�ga som <br/>avser s�kandens skattskyldighet eller beskattning om det �r av vikt f�r <br/>s�kanden eller f�r en enhetlig lagtolkning eller r�ttstill�mpning. </p> <p style="position:absolute;top:491px;left:115px;white-space:nowrap" class="ft10">F�rsta stycket g�ller �ven den som i st�rre omfattning f�rbrukar eller </p> <p style="position:absolute;top:511px;left:98px;white-space:nowrap" class="ft113">avser att f�rbruka elektrisk kraft eller br�nslen om fr�gan r�r beskattning <br/>enligt lagen (1994:1776) om skatt p� energi. </p> <p style="position:absolute;top:574px;left:115px;white-space:nowrap" class="ft113">1. Denna lag tr�der i kraft den 1 januari 2022.<br/>2. �ldre best�mmelser g�ller dock fortfarande f�r ans�kningar som har</p> <p style="position:absolute;top:615px;left:98px;white-space:nowrap" class="ft10">kommit in till Skatter�ttsn�mnden f�re ikrafttr�dandet. </p> <p style="position:absolute;top:656px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:697px;left:98px;white-space:nowrap" class="ft10">MIKAEL DAMBERG </p> <p style="position:absolute;top:717px;left:385px;white-space:nowrap" class="ft113">Linda Bolund Thornell <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft17">1 Prop. 2021/22:20, bet. 2021/22:FiU1, rskr. 2021/22:46. </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:683px;white-space:nowrap" class="ft110"><b> 2021:1167 </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:671px;white-space:nowrap" class="ft112"> 7 december 2021 </p> </div> </div> ;