SFS 2003:1132 Rättelseblad. 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:14px;font-family:HPBBID+Times;color:#000000;} .ft11{font-size:27px;font-family:HPBBJE+Times;color:#000000;} .ft12{font-size:19px;font-family:HPBBJE+Times;color:#000000;} .ft13{font-size:8px;font-family:HPBBID+Times;color:#000000;} .ft14{font-size:14px;font-family:HPBBJE+Times;color:#000000;} .ft15{font-size:7px;font-family:HPBBID+Times;color:#000000;} .ft16{font-size:12px;font-family:HPBBID+Times;color:#000000;} .ft17{font-size:17px;font-family:HPBBJE+Times;color:#000000;} .ft18{font-size:12px;font-family:HPBBJE+Times;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:HPBBJE+Times;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:HPBBID+Times;color:#000000;} .ft111{font-size:12px;line-height:14px;font-family:HPBBID+Times;color:#000000;} .ft112{font-size:12px;line-height:12px;font-family:HPBBID+Times;color:#000000;} .ft113{font-size:12px;line-height:16px;font-family:HPBBID+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:HPBBID+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:922px;left:655px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:80px;left:85px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:189px;left:85px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i lagen (1990:314) om �msesidig <br/>handr�ckning i skatte�renden;</b></p> <p style="position:absolute;top:264px;left:85px;white-space:nowrap" class="ft10">utf�rdad den 11 december 2003.</p> <p style="position:absolute;top:299px;left:100px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:298px;left:239px;white-space:nowrap" class="ft13">1 f�reskrivs att 21 � lagen (1990:314) om �msesi-</p> <p style="position:absolute;top:317px;left:85px;white-space:nowrap" class="ft10">dig handr�ckning i skatte�renden</p> <p style="position:absolute;top:315px;left:277px;white-space:nowrap" class="ft13">2 skall ha f�ljande lydelse.</p> <p style="position:absolute;top:352px;left:85px;white-space:nowrap" class="ft14"><b>21 �</b></p> <p style="position:absolute;top:351px;left:111px;white-space:nowrap" class="ft13">3<b> </b>Myndighet inom Europeiska gemenskapen skall l�mnas bitr�de med</p> <p style="position:absolute;top:370px;left:85px;white-space:nowrap" class="ft110">s�dan handr�ckning i skatte�rende som avses i 3 � f�rsta stycket 1. D�rvid<br/>skall best�mmelserna i till�mpliga delar i 3 � andra stycket 2, 4 � andra<br/>stycket, 59, 1417, 22, 23 och 24 �� till�mpas. Best�mmelserna i denna pa-<br/>ragraf skall till�mpas p� inkomstskatt, f�rm�genhetsskatt och skatt p� f�r-<br/>s�kringspremier samt punktskatter p� mineraloljor, bearbetade tobaksvaror,<br/>alkohol och alkoholhaltiga drycker.</p> <p style="position:absolute;top:476px;left:100px;white-space:nowrap" class="ft10">I fr�ga om merv�rdesskatt finns i r�dets f�rordning (EG) nr 1798/2003 av</p> <p style="position:absolute;top:494px;left:85px;white-space:nowrap" class="ft10">den 7 oktober 2003 om administrativt samarbete i fr�ga om merv�rdesskatt</p> <p style="position:absolute;top:492px;left:523px;white-space:nowrap" class="ft13">4</p> <p style="position:absolute;top:511px;left:85px;white-space:nowrap" class="ft110">best�mmelser om s�dan handr�ckning i skatte�rende som avses i 3 � f�rsta<br/>stycket 1 och 3.</p> <p style="position:absolute;top:565px;left:100px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2004.</p> <p style="position:absolute;top:600px;left:85px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:636px;left:85px;white-space:nowrap" class="ft10">BOSSE RINGHOLM</p> <p style="position:absolute;top:653px;left:316px;white-space:nowrap" class="ft110">Ingela Willfors<br/>(Finansdepartementet)</p> <p style="position:absolute;top:842px;left:85px;white-space:nowrap" class="ft15">1 Prop. 2003/04:24, bet. 2003/04:SkU14, rskr. 2003/04:81.</p> <p style="position:absolute;top:855px;left:85px;white-space:nowrap" class="ft112">2 Jfr r�dets direktiv 2003/93/EG av den 7 oktober 2003 om �ndring av r�dets direktiv<br/>77/799/EEG om �msesidigt bist�nd av medlemsstaternas beh�riga myndigheter p�<br/>omr�det direkt och indirekt beskattning, EUT L 264, 15.10.2003, s. 23 (Celex<br/>32003L0093).</p> <p style="position:absolute;top:906px;left:85px;white-space:nowrap" class="ft15">3 Senaste lydelse 1994:1654.</p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft15">4 EUT L 264, 15.10.2003, s. 1 (Celex 32003R1798).</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft17"><b>SFS 2003:1132</b></p> <p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft113">Utkom fr�n trycket<br/>den 19 december 2003</p> <p style="position:absolute;top:953px;left:85px;white-space:nowrap" class="ft112"><b>Obs! </b>Detta r�ttelseblad ers�tter tidigare utgivna SFS 2003:1132. R�ttelsen avser<br/>noterna.</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:942px;left:499px;white-space:nowrap" class="ft20">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:951px;left:505px;white-space:nowrap" class="ft20">Elanders Gotab, Stockholm 2003</p> </div> </div> ;