SFS 2023:201 Lag om ändring i lagen (1985:146) om avräkning vid återbetalning av skatter och avgifter

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:FAAABE+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:15px;font-family:FAAAAJ+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:FAAABE+TimesNewRomanPS;color:#000000;} .ft14{font-size:21px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft15{font-size:11px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:17px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft17{font-size:9px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:13px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft110{font-size:19px;font-family:RDUPGA+TimesNewRomanPS;color:#000000;} .ft111{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:15px;font-family:MTHLOK+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:13px;line-height:16px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:15px;line-height:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:893px;height:1262px;"> <img width="893" 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 7 8 9 0 </b>1 2 3 4 5 6 7 8 9 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 (1985:146) om avr�kning vid </b></p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft14"><b>�terbetalning av skatter och avgifter </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 27 april 2023 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft113">Enligt riksdagens beslut1 f�reskrivs att 1 � lagen (1985:146) om avr�kning <br/>vid �terbetalning av skatter och avgifter ska ha f�ljande lydelse. </p> <p style="position:absolute;top:430px;left:98px;white-space:nowrap" class="ft113"><b>1 �</b>2 Avr�kning enligt denna lag ska g�ras fr�n belopp som �terbetalas eller <br/>annars utbetalas p� grund av best�mmelse i </p> <p style="position:absolute;top:471px;left:115px;white-space:nowrap" class="ft113">1. skattef�rfarandelagen (2011:1244),<br/>2. 14 kap. 310 eller 3338 �� merv�rdesskattelagen (2023:200),<br/>3. lagen (1994:1551) om frihet fr�n skatt vid import, m.m.,<br/>4. lagen (1998:506) om punktskattekontroll av transporter m.m. av</p> <p style="position:absolute;top:552px;left:98px;white-space:nowrap" class="ft10">alkoholvaror, tobaksvaror och energiprodukter, </p> <p style="position:absolute;top:573px;left:115px;white-space:nowrap" class="ft113">5. tullagstiftningen enligt 1 kap. 3 � tullagen (2016:253), eller<br/>6. lagen (1972:435) om �verlastavgift.<br/>Vad som sagts i f�rsta stycket 1 g�ller inte utbetalning enligt 9 kap. 1 �</p> <p style="position:absolute;top:634px;left:98px;white-space:nowrap" class="ft10">lagen (1994:1776) om skatt p� energi. </p> <p style="position:absolute;top:654px;left:115px;white-space:nowrap" class="ft10">Avr�kning ska ocks� g�ras vid �terbetalning av belopp som tagits ut som </p> <p style="position:absolute;top:675px;left:98px;white-space:nowrap" class="ft113">f�rr�ttningskostnad vid indrivning av en s�dan fordran som avses i 2 � f�rsta <br/>meningen. </p> <p style="position:absolute;top:737px;left:115px;white-space:nowrap" class="ft113">1. Denna lag tr�der i kraft den 1 juli 2023.<br/>2. �ldre f�reskrifter g�ller fortfarande f�r f�rh�llanden som h�nf�r sig till</p> <p style="position:absolute;top:778px;left:98px;white-space:nowrap" class="ft10">tiden f�re ikrafttr�dandet. </p> <p style="position:absolute;top:819px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:860px;left:98px;white-space:nowrap" class="ft10">NIKLAS WYKMAN </p> <p style="position:absolute;top:880px;left:385px;white-space:nowrap" class="ft113">Maria �hrling <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1125px;left:98px;white-space:nowrap" class="ft114">1 Prop. 2022/23:46, bet. 2022/23:SkU10, rskr. 2022/23:167. <br/>2 Senaste lydelse 2016:258. </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> 2023:201</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"> 3 maj 2023</p> </div> </div> ;