SFS 2001:98 Lag om ändring i lagen (1988:593) om dubbelbeskattningsavtal mellan Sverige samt Storbritannien och Nordirland beträffande skatter på kvarlåtenskap, arv och gåva

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:FKBPBO+Times;color:#000000;} .ft11{font-size:14px;font-family:FKBPBO+Times;color:#000000;} .ft12{font-size:27px;font-family:FKBPFC+Times;color:#000000;} .ft13{font-size:19px;font-family:FKBPFC+Times;color:#000000;} .ft14{font-size:9px;font-family:FKBPBO+Times;color:#000000;} .ft15{font-size:8px;font-family:FKBPBO+Times;color:#000000;} .ft16{font-size:15px;font-family:FKBPFC+Times;color:#000000;} .ft17{font-size:14px;font-family:FKBPFC+Times;color:#000000;} .ft18{font-size:7px;font-family:FKBPBO+Times;color:#000000;} .ft19{font-size:13px;font-family:FKBPBO+Times;color:#000000;} .ft110{font-size:12px;font-family:FKBPBO+Times;color:#000000;} .ft111{font-size:17px;font-family:FKBPFC+Times;color:#000000;} .ft112{font-size:10px;font-family:FKBPBO+Times;color:#000000;} .ft113{font-size:10px;font-family:FKCAIA+Times;color:#000000;} .ft114{font-size:19px;line-height:19px;font-family:FKBPFC+Times;color:#000000;} .ft115{font-size:14px;line-height:17px;font-family:FKBPBO+Times;color:#000000;} .ft116{font-size:12px;line-height:16px;font-family:FKBPBO+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:FKBPBO+Times;color:#000000;} .ft21{font-size:8px;font-family:FKBPBO+Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-9px;left:0px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:922px;left:655px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:-18px;left:5px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:80px;left:85px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:-13px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft114"><b>Lag<br/>om �ndring i lagen (1988:593) om <br/>dubbelbeskattningsavtal mellan Sverige samt <br/>Storbritannien och Nordirland betr�ffande skatter <br/>p� kvarl�tenskap, arv och g�va;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:306px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 15 februari 2001.</p> <p style="position:absolute;top:341px;left:100px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:-5px;left:20px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:339px;left:241px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:-9px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:341px;left:245px;white-space:nowrap" class="ft11"> f�reskrivs att 2 � lagen (1988:593) om dubbel-</p> <p style="position:absolute;top:359px;left:85px;white-space:nowrap" class="ft115">beskattningsavtal mellan Sverige samt Storbritannien och Nordirland betr�f-<br/>fande skatter p� kvarl�tenskap, arv och g�va skall ha f�ljande lydelse.</p> <p style="position:absolute;top:-9px;left:26px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:412px;left:85px;white-space:nowrap" class="ft17"><b>2 �</b></p> <p style="position:absolute;top:-9px;left:29px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:412px;left:118px;white-space:nowrap" class="ft11">Skattskyldig som p� grund av detta avtal �nskar erh�lla skattelindring</p> <p style="position:absolute;top:430px;left:85px;white-space:nowrap" class="ft115">kan enligt 2 � kung�relsen (1967:721) om f�rfarandet r�rande eftergift av<br/>arvsskatt eller g�voskatt vid dubbelbeskattning skriftligen ans�ka om detta<br/>hos Riksskatteverket. S�dan ans�kan b�r inges inom sex �r fr�n tidpunkten<br/>f�r h�ndelsen som f�ranledde skattskyldighet eller inom ett �r fr�n den sista<br/>dagen d� skatt f�r vilken avr�kning medges f�rfaller till betalning, om sist-<br/>n�mnda tidpunkt intr�ffar senare (jfr art. 13 i avtalet).</p> <p style="position:absolute;top:-9px;left:33px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:554px;left:100px;white-space:nowrap" class="ft115">1. Denna lag tr�der i kraft den 1 juli 2001.<br/>2. Ans�kan om eftergift som har getts in f�re ikrafttr�dandet skall �ver-</p> <p style="position:absolute;top:589px;left:85px;white-space:nowrap" class="ft11">l�mnas till Riksskatteverket f�r handl�ggning.</p> <p style="position:absolute;top:625px;left:85px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:660px;left:85px;white-space:nowrap" class="ft11">BOSSE RINGHOLM</p> <p style="position:absolute;top:678px;left:316px;white-space:nowrap" class="ft115">Roland Gustafsson<br/>(Finansdepartementet)</p> <p style="position:absolute;top:-4px;left:38px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:-8px;left:39px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft110">Prop. 2000/01:21, bet. 2000/01:JuU7, rskr. 2000/01:134.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft111"><b>SFS 2001:98</b></p> <p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft116">Utkom fr�n trycket<br/>den 27 mars 2001</p> <p style="position:absolute;top:-6px;left:51px;white-space:nowrap" class="ft112"> </p> <p style="position:absolute;top:958px;left:85px;white-space:nowrap" class="ft112">3*</p> <p style="position:absolute;top:-6px;left:54px;white-space:nowrap" class="ft113"><i> </i></p> <p style="position:absolute;top:958px;left:101px;white-space:nowrap" class="ft113"><i>SFS 2001:94130</i></p> </div> <div id="page2-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-5px;left:57px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:942px;left:493px;white-space:nowrap" class="ft21">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:951px;left:505px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 2001</p> </div> </div> ;