SFS 2021:165 Lag om ändring i lagen (1994:1776) om skatt på energi

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:28px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft12{font-size:21px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft13{font-size:11px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:18px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:17px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft16{font-size:17px;font-family:BCDGEE+TimesNewRomanPSMT;color:#000000;} .ft17{font-size:9px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:13px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:19px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft110{font-size:19px;font-family:RNMCEK+TimesNewRomanPS;color:#000000;} .ft111{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:14px;font-family:BPKKOQ+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:18px;line-height:30px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft115{font-size:14px;line-height:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" 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:155px;left:98px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft12"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft12"><b>om �ndring i lagen (1994:1776) om skatt p� energi </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 4 mars 2021 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft113">Enligt riksdagens beslut1 f�reskrivs att det i lagen (1994:1776) om skatt p� <br/>energi ska inf�ras en ny paragraf, 1 kap. 12 a �, av f�ljande lydelse. </p> <p style="position:absolute;top:406px;left:98px;white-space:nowrap" class="ft113"><b>1 kap. <br/>12 a �</b> Ett f�retag ska inte anses vara ett s�dant f�retag utan r�tt till statligt <br/>st�d som avses i 12 � 1, om f�retaget fick ekonomiska sv�righeter under <br/>perioden 1 mars 202030 juni 2021 men inte befann sig i s�dana sv�righeter <br/>den 29 februari 2020. </p> <p style="position:absolute;top:518px;left:115px;white-space:nowrap" class="ft113">F�rsta stycket g�ller endast f�retag som f�r den angivna perioden <br/>1. yrkar avdrag eller ans�ker om �terbetalning, eller<br/>2. beg�r ompr�vning av beslut avseende ett s�dant yrkande eller en s�dan</p> <p style="position:absolute;top:579px;left:98px;white-space:nowrap" class="ft10">ans�kan. </p> <p style="position:absolute;top:600px;left:115px;white-space:nowrap" class="ft10">F�rsta stycket g�ller inte f�retag som har f�rsatts i konkurs vid yrkandet, </p> <p style="position:absolute;top:620px;left:98px;white-space:nowrap" class="ft10">ans�kan eller beg�ran enligt andra stycket. </p> <p style="position:absolute;top:662px;left:115px;white-space:nowrap" class="ft113">1. Denna lag tr�der i kraft den 1 april 2021.<br/>2. �ldre f�reskrifter g�ller fortfarande f�r yrkande om avdrag, ans�kan</p> <p style="position:absolute;top:703px;left:98px;white-space:nowrap" class="ft113">om �terbetalning och beg�ran om ompr�vning som har gjorts f�re ikraft-<br/>tr�dandet. </p> <p style="position:absolute;top:764px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:805px;left:98px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON </p> <p style="position:absolute;top:826px;left:385px;white-space:nowrap" class="ft113">Jan Larsson <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft17">1 Prop. 2020/21:65, bet. 2020/21:SkU17, rskr. 2020/21:207. </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:688px;white-space:nowrap" class="ft110"><b>2021:165</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:674px;white-space:nowrap" class="ft112">5 mars 2021</p> </div> </div> ;