SFS 1984:861

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:10px;font-family:HGTXVK+TimesNewRomanPS;color:#000000;} .ft11{font-size:18px;font-family:WSAKGV+TimesNewRomanPS;color:#000000;} .ft12{font-size:12px;font-family:UZJULM+Arial;color:#000000;} .ft13{font-size:15px;font-family:FTZGHX+ArialMT;color:#000000;} .ft14{font-size:18px;font-family:RKHGPJ+TimesNewRomanPSMT;color:#000000;} .ft15{font-size:21px;font-family:RKHGPJ+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:24px;font-family:RKHGPJ+TimesNewRomanPSMT;color:#000000;} .ft17{font-size:18px;font-family:Helvetica;color:#000000;} .ft18{font-size:18px;line-height:20px;font-family:RKHGPJ+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:18px;line-height:23px;font-family:RKHGPJ+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:18px;line-height:22px;font-family:RKHGPJ+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:18px;line-height:21px;font-family:RKHGPJ+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:852px;height:1262px;"> <img width="852" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:34px;left:1px;white-space:nowrap" class="ft10"><b>il </b></p> <p style="position:absolute;top:126px;left:29px;white-space:nowrap" class="ft10"><b>IS </b></p> <p style="position:absolute;top:138px;left:1px;white-space:nowrap" class="ft11"><i>hl, ^ </i></p> <p style="position:absolute;top:186px;left:0px;white-space:nowrap" class="ft12"><b>II. </b></p> <p style="position:absolute;top:388px;left:0px;white-space:nowrap" class="ft13">;3Ki(Q </p> <p style="position:absolute;top:410px;left:0px;white-space:nowrap" class="ft13">'3i(yri; </p> <p style="position:absolute;top:476px;left:1px;white-space:nowrap" class="ft14">krilni;-</p> <p style="position:absolute;top:522px;left:0px;white-space:nowrap" class="ft18">If! fe <br/>ilbrstl� <br/>-!;i�p <br/>S;!l]fe <br/>�^te </p> <p style="position:absolute;top:634px;left:2px;white-space:nowrap" class="ft14">"[ruirilG </p> <p style="position:absolute;top:655px;left:0px;white-space:nowrap" class="ft14">!:jvi (3ti </p> <p style="position:absolute;top:55px;left:98px;white-space:nowrap" class="ft16">om �mdlriEg i lagen (1982:188) om </p> <p style="position:absolute;top:79px;left:243px;white-space:nowrap" class="ft16">nr m. m.; </p> <p style="position:absolute;top:58px;left:558px;white-space:nowrap" class="ft16">av </p> <p style="position:absolute;top:126px;left:98px;white-space:nowrap" class="ft14">utf�rdad den 29 november 1984. </p> <p style="position:absolute;top:171px;left:115px;white-space:nowrap" class="ft14">Enligt riksdagens beslut' f�reskrivs att 3 � lagen (1982:188) om preskrip�</p> <p style="position:absolute;top:192px;left:98px;white-space:nowrap" class="ft14">tion av skattefordringar m. m. skall ha nedan angivna lydelse. </p> <p style="position:absolute;top:237px;left:98px;white-space:nowrap" class="ft14">3 � En fordran preskriberas fem �r efter utg�ngen av det kalender�r d� </p> <p style="position:absolute;top:259px;left:99px;white-space:nowrap" class="ft14">den f�rf�ll till b etalning, om inte annat f�ljer av andra stycket. </p> <p style="position:absolute;top:281px;left:116px;white-space:nowrap" class="ft14">Har en fordran fastst�llts till sitt belopp </p> <p style="position:absolute;top:303px;left:115px;white-space:nowrap" class="ft110">1. sedan den f�rfallit till betalning eller <br/>2. sedan f�reskriven tid f�r avl�mnande av deklaration eller annan </p> <p style="position:absolute;top:347px;left:99px;white-space:nowrap" class="ft14">redovisning f�r fordringen g�tt ut, </p> <p style="position:absolute;top:369px;left:116px;white-space:nowrap" class="ft14">r�knas preskriptionstiden i fr�ga om s�dan del av fordringen som dess�</p> <p style="position:absolute;top:391px;left:98px;white-space:nowrap" class="ft14">f�rinnan inte har varit indrivningsbar fr�n utg�ngen av det kalender�r d� </p> <p style="position:absolute;top:413px;left:99px;white-space:nowrap" class="ft14">fastst�llelsen �gde rum. Punkt 2 g�ller dock inte i fr�ga om en fordran som </p> <p style="position:absolute;top:435px;left:100px;white-space:nowrap" class="ft14">har p�f�rts enligt uppb�rdslagen (1953:272). </p> <p style="position:absolute;top:479px;left:116px;white-space:nowrap" class="ft14">Denna lag tr�der i kraft den 1 janu ari 1985. �ldre best�mmelser g�ller </p> <p style="position:absolute;top:501px;left:99px;white-space:nowrap" class="ft111">dock fortfarande i fr�ga om fordringar som p�f�rts enligt lagen (1959:552) <br/>om uppb�rd av vissa avgifter enligt lagen (1981:691) om socialavgifter. </p> <p style="position:absolute;top:568px;left:100px;white-space:nowrap" class="ft14">P� regeringens v�gnar </p> <p style="position:absolute;top:612px;left:101px;white-space:nowrap" class="ft14">KJELL-OLOF FELDT </p> <p style="position:absolute;top:655px;left:390px;white-space:nowrap" class="ft14">Arne Baekkevold </p> <p style="position:absolute;top:678px;left:389px;white-space:nowrap" class="ft14">(Finansdepartementet) </p> <p style="position:absolute;top:30px;left:681px;white-space:nowrap" class="ft16">SFS 1984:861 </p> <p style="position:absolute;top:60px;left:684px;white-space:nowrap" class="ft14">Utkom fr�n trycket </p> <p style="position:absolute;top:79px;left:683px;white-space:nowrap" class="ft14">den 11 december 1984 </p> <p style="position:absolute;top:715px;left:108px;white-space:nowrap" class="ft14">Prop. 1984/85:22, SfU 4, rskr 15. </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft17">�</p> </div> </div> ;