SFS 2008:160 Lag om ändring i lagen (1984:404) om stämpelskatt vid inskrivningsmyndigheter

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:7px;font-family:Times;color:#000000;} .ft19{font-size:13px;font-family:Times;color:#000000;} .ft110{font-size:12px;font-family:Times;color:#000000;} .ft111{font-size:17px;font-family:Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:14px;font-family:Times;color:#000000;} .ft22{font-size:16px;font-family:Times;color:#000000;} .ft23{font-size:9px;font-family:Times;color:#000000;} .ft24{font-size:8px;font-family:Times;color:#000000;} .ft25{font-size:14px;line-height:17px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:667px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:98px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:213px;left:98px;white-space:nowrap" class="ft112"><b>Lag<br/>om �ndring i lagen (1984:404) om st�mpelskatt vid <br/>inskrivningsmyndigheter;</b></p> <p style="position:absolute;top:10px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:288px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 10 april 2008.</p> <p style="position:absolute;top:324px;left:112px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:322px;left:264px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:324px;left:269px;white-space:nowrap" class="ft11"> f�reskrivs att 37 b, 38 och 39 �� lagen</p> <p style="position:absolute;top:341px;left:98px;white-space:nowrap" class="ft113">(1984:404) om st�mpelskatt vid inskrivningsmyndigheter ska ha f�ljande ly-<br/>delse.</p> <p style="position:absolute;top:10px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:394px;left:98px;white-space:nowrap" class="ft17"><b>37 b �</b></p> <p style="position:absolute;top:15px;left:50px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:392px;left:135px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:53px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:394px;left:154px;white-space:nowrap" class="ft11">Ett �verklagande av en inskrivningsmyndighets beslut f�rfaller,</p> <p style="position:absolute;top:412px;left:98px;white-space:nowrap" class="ft113">om myndigheten sj�lv efter ompr�vning enligt 37 a � �ndrar beslutet s� som<br/>klaganden beg�r.</p> <p style="position:absolute;top:447px;left:112px;white-space:nowrap" class="ft11">�ndrar inskrivningsmyndigheten beslutet p� annat s�tt �n klaganden be-</p> <p style="position:absolute;top:465px;left:98px;white-space:nowrap" class="ft113">g�r, ska �verklagandet anses omfatta det nya beslutet, om inte �verklagandet<br/>ska avvisas enligt 24 � f�rvaltningslagen (1986:223).</p> <p style="position:absolute;top:10px;left:56px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:518px;left:98px;white-space:nowrap" class="ft17"><b>38 �</b></p> <p style="position:absolute;top:15px;left:60px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:516px;left:123px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:10px;left:62px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:518px;left:142px;white-space:nowrap" class="ft11">Ett beslut enligt denna lag av den inskrivningsmyndighet</p> <p style="position:absolute;top:10px;left:66px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:518px;left:470px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:10px;left:69px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:518px;left:474px;white-space:nowrap" class="ft11">som avses i</p> <p style="position:absolute;top:535px;left:98px;white-space:nowrap" class="ft11">19 kap. 3 � jordabalken f�r �verklagas</p> <p style="position:absolute;top:10px;left:74px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:535px;left:319px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:10px;left:77px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:535px;left:322px;white-space:nowrap" class="ft11">av den skattskyldige och av den myn-</p> <p style="position:absolute;top:553px;left:98px;white-space:nowrap" class="ft113">dighet som har f�rordnats till granskningsmyndighet enligt 41 �. Beslutet<br/>�verklagas till den tingsr�tt inom vars domkrets den fastighet som beslutet<br/>avser ligger.</p> <p style="position:absolute;top:10px;left:81px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:588px;left:171px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:10px;left:84px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:588px;left:175px;white-space:nowrap" class="ft11">Skrivelsen ska ges in till inskrivningsmyndigheten. Vid �ver-</p> <p style="position:absolute;top:606px;left:98px;white-space:nowrap" class="ft113">klagande till�mpas den klagotid som anges i 19 kap. 34 � jordabalken, om<br/>inte annat f�ljer av 39 �.</p> <p style="position:absolute;top:10px;left:89px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:624px;left:245px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:10px;left:92px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:624px;left:250px;white-space:nowrap" class="ft11">Vid handl�ggningen i �vrigt av ett �verklagande</p> <p style="position:absolute;top:641px;left:98px;white-space:nowrap" class="ft11">till�mpas lagen (1996:242) om domstols�renden.</p> <p style="position:absolute;top:659px;left:112px;white-space:nowrap" class="ft113">Pr�vningstillst�nd kr�vs vid �verklagande till hovr�tten.<br/>Beslut om f�rel�ggande enligt 28 � f�r inte �verklagas.</p> <p style="position:absolute;top:10px;left:96px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:712px;left:98px;white-space:nowrap" class="ft17"><b>39 �</b></p> <p style="position:absolute;top:15px;left:99px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:710px;left:123px;white-space:nowrap" class="ft15">4</p> <p style="position:absolute;top:10px;left:102px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:712px;left:142px;white-space:nowrap" class="ft11">Ett beslut av</p> <p style="position:absolute;top:10px;left:105px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:712px;left:214px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:10px;left:110px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:712px;left:218px;white-space:nowrap" class="ft11">den</p> <p style="position:absolute;top:10px;left:113px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:712px;left:239px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:10px;left:117px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:712px;left:243px;white-space:nowrap" class="ft11">inskrivningsmyndighet som avses i 19 kap. 3 � jor-</p> <p style="position:absolute;top:730px;left:98px;white-space:nowrap" class="ft113">dabalken som innefattar pr�vning av en fr�ga om fastst�llande av skatt, ef-<br/>terbeskattning eller �tervinning f�r �verklagas inom tre �r fr�n dagen f�r be-<br/>slutet. Har en part �verklagat beslutet och vill �ven motparten �verklaga, ska<br/>dennes skrivelse ha kommit in till</p> <p style="position:absolute;top:10px;left:120px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:783px;left:293px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:10px;left:125px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:783px;left:296px;white-space:nowrap" class="ft11">den tingsr�tt inom vars domkrets den fast-</p> <p style="position:absolute;top:800px;left:98px;white-space:nowrap" class="ft11">ighet som beslutet avser ligger inom tv� m�nader fr�n det att</p> <p style="position:absolute;top:10px;left:128px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:800px;left:452px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:10px;left:132px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:800px;left:456px;white-space:nowrap" class="ft11">tingsr�tten har</p> <p style="position:absolute;top:818px;left:98px;white-space:nowrap" class="ft113">delgett motparten ett f�rel�ggande enligt 15 � lagen (1996:242) om dom-<br/>stols�renden att svara p� �verklagandet. Tingsr�tten</p> <p style="position:absolute;top:10px;left:135px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:835px;left:409px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:10px;left:140px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:836px;left:415px;white-space:nowrap" class="ft11">ska pr�va fr�gan om</p> <p style="position:absolute;top:853px;left:98px;white-space:nowrap" class="ft11">motpartens �verklagande har skett inom r�tt tid.</p> <p style="position:absolute;top:16px;left:143px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:901px;left:98px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:11px;left:144px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:903px;left:105px;white-space:nowrap" class="ft110">Prop. 2007/08:54, bet. 2007/08:CU16, rskr. 2007/08:148.</p> <p style="position:absolute;top:16px;left:149px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:914px;left:98px;white-space:nowrap" class="ft18">2</p> <p style="position:absolute;top:11px;left:150px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft110">Senaste lydelse 2005:153.</p> <p style="position:absolute;top:16px;left:153px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft18">3</p> <p style="position:absolute;top:11px;left:155px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft110">Senaste lydelse 2001:345.</p> <p style="position:absolute;top:16px;left:159px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft18">4</p> <p style="position:absolute;top:11px;left:161px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft110">Senaste lydelse 2005:153.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft111"><b>SFS 2008:160</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 22 april 2008</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:171px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:67px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:9px;left:176px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2008:160</b></p> <p style="position:absolute;top:15px;left:179px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:962px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2008</p> <p style="position:absolute;top:10px;left:182px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:71px;left:217px;white-space:nowrap" class="ft21">Vid �verklagande av ett beslut som avses i f�rsta stycket ska tingsr�tten,</p> <p style="position:absolute;top:89px;left:203px;white-space:nowrap" class="ft21">om �rendet tas upp till pr�vning, alltid h�ra motparten.</p> <p style="position:absolute;top:107px;left:217px;white-space:nowrap" class="ft21">Pr�vningstillst�nd kr�vs vid �verklagande till hovr�tten.</p> <p style="position:absolute;top:10px;left:185px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:143px;left:217px;white-space:nowrap" class="ft25">1. Denna lag tr�der i kraft den 1 juni 2008.<br/>2. Vid �verklagande av ett beslut som har meddelats f�re ikrafttr�dandet</p> <p style="position:absolute;top:178px;left:203px;white-space:nowrap" class="ft21">ska �ldre f�reskrifter till�mpas.</p> <p style="position:absolute;top:214px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:249px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:267px;left:433px;white-space:nowrap" class="ft25">Fredrik L�fstedt<br/>(Finansdepartementet)</p> </div> </div> ;