SFS 2023:436 Lag om ändring i lagen (2022:1781) 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:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#ffffff;-moz-transform: matrix( 0, 1, 1, 0, 0, 0);-webkit-transform: matrix( 0, 1, 1, 0, 0, 0);-o-transform: matrix( 0, 1, 1, 0, 0, 0);-ms-transform: matrix( 0, 1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft12{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#ffffff;-moz-transform: matrix( 0, 1, 1, 0, 0, 0);-webkit-transform: matrix( 0, 1, 1, 0, 0, 0);-o-transform: matrix( 0, 1, 1, 0, 0, 0);-ms-transform: matrix( 0, 1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft13{font-size:28px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft14{font-size:21px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft15{font-size:11px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:17px;font-family:FAAACA+TimesNewRomanPS;color:#000000;} .ft17{font-size:18px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft18{font-size:17px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft19{font-size:9px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:13px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft112{font-size:19px;font-family:ZIQTOP+TimesNewRomanPS;color:#000000;} .ft113{font-size:19px;font-family:TZOJIB+TimesNewRomanPS;color:#000000;} .ft114{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:15px;font-family:CIRQAT+TimesNewRomanPSMT;color:#000000;} .ft116{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft117{font-size:18px;line-height:30px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft118{font-size:15px;line-height:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:893px;height:1262px;"> <img width="893" 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:1229px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6 7 8 9 0 </b>1 2 3 4 5 6 7 8 9 0</p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft13"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft14"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft14"><b>om �ndring i lagen (2022:1781) om �ndring i lagen </b></p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft14"><b>(1994:1776) om skatt p� energi </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 22 juni 2023 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft116">Enligt riksdagens beslut1 f�reskrivs i fr�ga om lagen (1994:1776) om skatt <br/>p� energi </p> <p style="position:absolute;top:389px;left:115px;white-space:nowrap" class="ft16"><i>dels</i> att 11 kap. 17 � i st�llet f�r lydelsen enligt lagen (2022:1781) om </p> <p style="position:absolute;top:409px;left:98px;white-space:nowrap" class="ft10">�ndring i den lagen ska ha f�ljande lydelse, </p> <p style="position:absolute;top:430px;left:115px;white-space:nowrap" class="ft16"><i>dels</i> att det i ikrafttr�dande- och �verg�ngsbest�mmelserna till lagen </p> <p style="position:absolute;top:450px;left:98px;white-space:nowrap" class="ft116">(2022:1781) om �ndring i den lagen ska inf�ras en ny punkt, 3, av f�ljande <br/>lydelse. </p> <p style="position:absolute;top:531px;left:98px;white-space:nowrap" class="ft116"><b>11 kap. <br/>17 �</b> Avdrag eller �terbetalning enligt 9 � f�rsta stycket 6 eller 8 eller <br/>enligt 10, 12, 12 a, 12 b eller 14 � medges endast om </p> <p style="position:absolute;top:602px;left:115px;white-space:nowrap" class="ft116">1. st�dmottagaren inte �r ett f�retag utan r�tt till statligt st�d, och<br/>2. den skattskyldige respektive s�kanden l�mnar uppgifter om st�dmot-</p> <p style="position:absolute;top:643px;left:98px;white-space:nowrap" class="ft10">tagare och st�dets f�rdelning mellan st�dmottagare. </p> <p style="position:absolute;top:663px;left:115px;white-space:nowrap" class="ft10">Kraven i f�rsta stycket 2 g�ller endast uppgifter om st�dmottagare vars </p> <p style="position:absolute;top:684px;left:98px;white-space:nowrap" class="ft116">sammanlagda neds�ttning inom st�dordningen genom avdraget eller �ter-<br/>betalningen �verstiger 50 000 euro under kalender�ret. F�r avdrag enligt <br/>10 � och �terbetalning enligt 12 eller 12 a � g�ller kraven i f�rsta stycket 2 <br/>f�r uppgifter om st�dmottagare vars sammanlagda neds�ttning inom st�d-<br/>ordningen genom avdraget eller �terbetalningen �verstiger 10 000 euro <br/>under kalender�ret. </p> <p style="position:absolute;top:827px;left:115px;white-space:nowrap" class="ft10">3. Best�mmelserna i 11 kap. 17 � andra stycket i den nya lydelsen ska</p> <p style="position:absolute;top:847px;left:98px;white-space:nowrap" class="ft116">dock till�mpas f�r ans�kan om �terbetalning och yrkande om avdrag som <br/>g�rs efter ikrafttr�dandet. </p> <p style="position:absolute;top:908px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:949px;left:98px;white-space:nowrap" class="ft10">ELISABETH SVANTESSON </p> <p style="position:absolute;top:970px;left:385px;white-space:nowrap" class="ft116">Ulf Olovsson <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft19">1 Prop. 2022/23:112, bet. 2022/23:SkU21, rskr. 2022/23:258. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft111"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft112"><b> 2023:436</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft118">Publicerad<br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft115"> 23 juni 2023</p> </div> </div> ;