SFS 1994:1654 Lag om ändring i lagen (1990:314) om ömsesidig handräckning i skatteärenden

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:13px;font-family:Times;color:#000000;} .ft11{font-size:18px;font-family:Times;color:#000000;} .ft12{font-size:8px;font-family:Times;color:#000000;} .ft13{font-size:7px;font-family:Times;color:#000000;} .ft14{font-size:12px;font-family:Times;color:#000000;} .ft15{font-size:18px;line-height:21px;font-family:Times;color:#000000;} .ft16{font-size:13px;line-height:14px;font-family:Times;color:#000000;} .ft17{font-size:18px;line-height:17px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:13px;font-family:Times;color:#000000;} .ft21{font-size:15px;font-family:Times;color:#000000;} .ft22{font-size:13px;font-family:Times;color:#000000;} .ft23{font-size:13px;font-family:Times;color:#000000;} .ft24{font-size:13px;line-height:16px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:837px;left:582px;white-space:nowrap" class="ft10">6161 </p> <p style="position:absolute;top:687px;left:500px;white-space:nowrap" class="ft16"><b>SFS 1994:1654 <br/></b>Utkom fr�n trycket <br/>den 28 december 1994 </p> <p style="position:absolute;top:688px;left:68px;white-space:nowrap" class="ft17"><b>Lag <br/>om �ndring i lagen (1990:314) om �msesidig <br/>handr�ckning i skatte�renden; </b></p> <p style="position:absolute;top:759px;left:68px;white-space:nowrap" class="ft10">utf�rdad den 15 december 1994. </p> <p style="position:absolute;top:792px;left:80px;white-space:nowrap" class="ft10">Enligt riksdagens beslut1 f�reskrivs i fr�ga om lagen (1990:314) om </p> <p style="position:absolute;top:808px;left:68px;white-space:nowrap" class="ft10">�msesidig handr�ckning i skatte�renden </p> <p style="position:absolute;top:841px;left:70px;white-space:nowrap" class="ft13">1</p> <p style="position:absolute;top:838px;left:74px;white-space:nowrap" class="ft14"> Prop. 1994/95:62, bet. 1994/95:SkU9, rskr. 1994/95:57. </p> <p style="position:absolute;top:860px;left:70px;white-space:nowrap" class="ft14">195-SFS 1994 </p> </div> <div id="page2-div" style="position:relative;width:652px;height:909px;"> <img width="652" height="909" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:842px;left:41px;white-space:nowrap" class="ft20">6162 </p> <p style="position:absolute;top:39px;left:41px;white-space:nowrap" class="ft21"><b>SFS 1994:1654 </b></p> <p style="position:absolute;top:40px;left:177px;white-space:nowrap" class="ft24"><i>dels</i> att nuvarande 21 - 2 3 �� skall betecknas 2 2 - 2 4 ��, <br/><i>dels</i> att rubriken n�rmast f�re nuvarande 21 � skall s�ttas n�rmast f�re </p> <p style="position:absolute;top:73px;left:165px;white-space:nowrap" class="ft20">22 �, </p> <p style="position:absolute;top:89px;left:177px;white-space:nowrap" class="ft22"><i>dels</i> att det i lagen skall inf�ras en ny paragraf, 21 �, samt n�rmast f�re </p> <p style="position:absolute;top:106px;left:165px;white-space:nowrap" class="ft20">21 � en ny rubrik av f�ljande lydelse. </p> <p style="position:absolute;top:149px;left:165px;white-space:nowrap" class="ft23"><b>Handr�ckning inom Europeiska gemenskapen </b></p> <p style="position:absolute;top:171px;left:165px;white-space:nowrap" class="ft24"><b>21 �</b> Myndighet inom Europeiska gemenskapen skall l�mnas bitr�de <br/>med s�dan handr�ckning i skatte�rende som avses i 3 � f�rsta stycket 1. <br/>D�rvid skall best�mmelserna i till�mpliga delar i 3 � andra stycket 2, 4 � </p> <p style="position:absolute;top:220px;left:164px;white-space:nowrap" class="ft24">andra stycket, 5 - 9 , 14-17, 22, 23 och 24 �� till�mpas. Best�mmelserna i <br/>denna paragraf skall till�mpas p� inkomstskatt, f�rm�genhetsskatt och <br/>merv�rdesskatt samt punktskatter p� mineraloljor, bearbetade tobaksva-<br/>ror, alkohol och alkoholhaltiga drycker. </p> <p style="position:absolute;top:302px;left:176px;white-space:nowrap" class="ft20">Denna lag tr�der i kraft den 1 januari 1995. </p> <p style="position:absolute;top:335px;left:164px;white-space:nowrap" class="ft20">P� regeringens v�gnar </p> <p style="position:absolute;top:367px;left:163px;white-space:nowrap" class="ft20">JAN NYGREN </p> <p style="position:absolute;top:399px;left:377px;white-space:nowrap" class="ft24">Stefan Ersson <br/>(Finansdepartementet) </p> </div> </div> ;