SFS 2010:1956 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:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft16{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft18{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft110{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft18"><b>Lag<br/>om �ndring i lagen (1990:314) om �msesidig <br/>handr�ckning i skatte�renden;</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 16 december 2010.</p> <p style="position:absolute;top:420px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:418px;left:326px;white-space:nowrap" class="ft13">1 f�reskrivs att 13 och 20 �� lagen (1990:314) om</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft10">�msesidig handr�ckning i skatte�renden ska ha f�ljande lydelse.</p> <p style="position:absolute;top:473px;left:172px;white-space:nowrap" class="ft14"><b>13 �</b></p> <p style="position:absolute;top:471px;left:197px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:473px;left:216px;white-space:nowrap" class="ft10">Handling i �rende r�rande utl�ndsk skatt delges enligt delgivnings-</p> <p style="position:absolute;top:491px;left:172px;white-space:nowrap" class="ft10">lagen (2010:1932).</p> <p style="position:absolute;top:526px;left:172px;white-space:nowrap" class="ft14"><b>20 �</b></p> <p style="position:absolute;top:524px;left:197px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:526px;left:216px;white-space:nowrap" class="ft10">Om den beh�riga myndigheten �nskar delgivning i fr�mmande stat</p> <p style="position:absolute;top:544px;left:172px;white-space:nowrap" class="ft19">av handling r�rande svensk skatt, f�r den beg�ra handr�ckning f�r s�dan del-<br/>givning.</p> <p style="position:absolute;top:579px;left:187px;white-space:nowrap" class="ft10">I den m�n best�mmelse h�rom har intagits i �verenskommelse mellan</p> <p style="position:absolute;top:596px;left:172px;white-space:nowrap" class="ft19">Sverige och fr�mmande stat f�r svensk myndighet, utan hinder av vad som<br/>f�reskrivs i f�rsta stycket, se till att delgivning sker med person i den fr�m-<br/>mande staten genom att s�nda handlingen med posten enligt 1618 �� del-<br/>givningslagen (2010:1932).</p> <p style="position:absolute;top:686px;left:187px;white-space:nowrap" class="ft19">1. Denna lag tr�der i kraft den 1 april 2011.<br/>2. �ldre best�mmelser g�ller om ett beslut om delgivning enligt 1517 ��</p> <p style="position:absolute;top:721px;left:172px;white-space:nowrap" class="ft19">delgivningslagen (1970:428) har fattats f�re den 1 april 2011 eller om en<br/>handling har skickats eller l�mnats f�re denna tidpunkt.</p> <p style="position:absolute;top:774px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:809px;left:172px;white-space:nowrap" class="ft10">PETER NORMAN</p> <p style="position:absolute;top:827px;left:403px;white-space:nowrap" class="ft19">Ingela Willfors<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1011px;left:172px;white-space:nowrap" class="ft15">1 Prop. 2009/10:237, bet. 2010/11:JuU2, rskr. 2010/11:30.</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft15">2 Senaste lydelse 2006:708.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft15">3 Senaste lydelse 2006:708.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft17"><b>SFS 2010:1956</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 30 december 2010</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:539px;white-space:nowrap" class="ft20">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2010</p> </div> </div> ;