SFS 2022:978 Lag om ändring i lagen (1982:188) om preskription av skattefordringar m.m.

<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:JQTNDQ+TimesNewRomanPS;color:#000000;} .ft111{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:14px;font-family:DHWDXC+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:13px;line-height:16px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft115{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:1229px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6</b></p> <p style="position:absolute;top:1147px;left:37px;white-space:nowrap" class="ft11"><b> 7 8 9 0</b></p> <p style="position:absolute;top:1088px;left:37px;white-space:nowrap" class="ft11"><b> </b></p> <p style="position:absolute;top:1233px;left:56px;white-space:nowrap" class="ft12">1 </p> <p style="position:absolute;top:1222px;left:56px;white-space:nowrap" class="ft12">2 </p> <p style="position:absolute;top:1211px;left:56px;white-space:nowrap" class="ft12">3 </p> <p style="position:absolute;top:1200px;left:56px;white-space:nowrap" class="ft12">4 </p> <p style="position:absolute;top:1188px;left:56px;white-space:nowrap" class="ft12">5 </p> <p style="position:absolute;top:1177px;left:56px;white-space:nowrap" class="ft12">6 </p> <p style="position:absolute;top:1166px;left:56px;white-space:nowrap" class="ft12">7 </p> <p style="position:absolute;top:1155px;left:56px;white-space:nowrap" class="ft12">8 </p> <p style="position:absolute;top:1143px;left:56px;white-space:nowrap" class="ft12">9 </p> <p style="position:absolute;top:1132px;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 (1982:188) om preskription av </b></p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft14"><b>skattefordringar m.m. </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 16 juni 2022 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft113">Enligt riksdagens beslut1 f�reskrivs att 5 � lagen (1982:188) om preskription <br/>av skattefordringar m.m. ska ha f�ljande lydelse. </p> <p style="position:absolute;top:430px;left:98px;white-space:nowrap" class="ft113"><b>5 �</b>2 Om ett beslut om f�retagsrekonstruktion har meddelats p� grund av <br/>en ans�kan som gjorts innan fordran har preskriberats, preskriberas den tidi-<br/>gast tv� �r efter utg�ngen av det kalender�r d� f�retagsrekonstruktionen upp-<br/>h�rt eller en skulduppg�relse i en fastst�lld rekonstruktionsplan ska vara <br/>fullgjord. Om ett inledandebeslut om skuldsanering eller F-skuldsanering <br/>har meddelats innan fordringen har preskriberats, preskriberas den tidigast <br/>tv� �r efter utg�ngen av det kalender�r d� inledandebeslutet meddelades <br/>eller, om ett beslut om skuldsanering eller F-skuldsanering har meddelats, <br/>d� �terst�ende skuldbelopp senast skulle ha betalats. </p> <p style="position:absolute;top:613px;left:115px;white-space:nowrap" class="ft10">F�rsta stycket g�ller inte om ans�kan om f�retagsrekonstruktion g�rs eller </p> <p style="position:absolute;top:634px;left:98px;white-space:nowrap" class="ft113">ett inledandebeslut om skuldsanering eller F-skuldsanering meddelas under <br/>tid d� preskriptionstiden �r f�rl�ngd p� grund av 9 �. </p> <p style="position:absolute;top:697px;left:115px;white-space:nowrap" class="ft113">1. Denna lag tr�der i kraft den 1 augusti 2022.<br/>2. �ldre f�reskrifter g�ller fortfarande i fr�ga om fordringar som omfattas</p> <p style="position:absolute;top:737px;left:98px;white-space:nowrap" class="ft113">av ett offentligt ackord enligt den upph�vda lagen (1996:764) om f�retags-<br/>rekonstruktion. </p> <p style="position:absolute;top:799px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:840px;left:98px;white-space:nowrap" class="ft10">MIKAEL DAMBERG </p> <p style="position:absolute;top:860px;left:385px;white-space:nowrap" class="ft113">Maria �hrling <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1124px;left:98px;white-space:nowrap" class="ft114">1 Prop. 2021/22:215, bet. 2021/22:CU22, rskr. 2021/22:375. <br/>2 Senaste lydelse 2016:680. </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> 2022:978 </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:671px;white-space:nowrap" class="ft112"> 23 juni 2022 </p> </div> </div> ;