SFS 2010:1452 Lag om ändring i lagen (1998:189) om förhandsbesked i skattefrågor

<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:Times;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:14px;font-family:TimesNewRoman;color:#000000;} .ft21{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft22{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft23{font-size:14px;line-height:17px;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 (1998:189) om f�rhandsbesked i <br/>skattefr�gor;</b></p> <p style="position:absolute;top:385px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 25 november 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:335px;white-space:nowrap" class="ft13">1 f�reskrivs att 17, 18, 21 och 22 �� lagen</p> <p style="position:absolute;top:438px;left:172px;white-space:nowrap" class="ft10">(1998:189) om f�rhandsbesked i skattefr�gor ska ha f�ljande lydelse.</p> <p style="position:absolute;top:473px;left:172px;white-space:nowrap" class="ft14"><b>17 �</b></p> <p style="position:absolute;top:473px;left:212px;white-space:nowrap" class="ft10">F�r ett f�rhandsbesked r�rande en fr�ga som avses i 1 � f�rsta stycket</p> <p style="position:absolute;top:491px;left:172px;white-space:nowrap" class="ft19">1 eller 4 f�r Skatter�ttsn�mnden ta ut en avgift av en enskild s�kande enligt<br/>f�reskrifter som regeringen meddelar.</p> <p style="position:absolute;top:526px;left:187px;white-space:nowrap" class="ft10">Om H�gsta f�rvaltningsdomstolen undanr�jer ett f�rhandsbesked p�</p> <p style="position:absolute;top:544px;left:172px;white-space:nowrap" class="ft10">grund av att det inte borde ha l�mnats, ska avgiften betalas tillbaka.</p> <p style="position:absolute;top:579px;left:172px;white-space:nowrap" class="ft14"><b>18 �</b></p> <p style="position:absolute;top:579px;left:212px;white-space:nowrap" class="ft10">Om Skatter�ttsn�mnden eller H�gsta f�rvaltningsdomstolen g�r en</p> <p style="position:absolute;top:596px;left:172px;white-space:nowrap" class="ft19">unders�kning eller anlitar en sakkunnig f�r att utreda en varas beskaffenhet<br/>ska s�kanden betala f�r detta om inte n�mnden eller H�gsta f�rvalt-<br/>ningsdomstolen medger undantag.</p> <p style="position:absolute;top:667px;left:172px;white-space:nowrap" class="ft14"><b>21 �</b></p> <p style="position:absolute;top:667px;left:212px;white-space:nowrap" class="ft10">Om en fr�ga i ett m�l vid en allm�n f�rvaltningsdomstol har samband</p> <p style="position:absolute;top:685px;left:172px;white-space:nowrap" class="ft19">med en fr�ga om f�rhandsbesked som �r anh�ngig i Skatter�ttsn�mnden eller<br/>H�gsta f�rvaltningsdomstolen, f�r domstolen f�rordna att m�let helt eller<br/>delvis ska vila till dess att f�rhandsbeskedet vunnit laga kraft.</p> <p style="position:absolute;top:755px;left:172px;white-space:nowrap" class="ft14"><b>22 �</b></p> <p style="position:absolute;top:754px;left:197px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:755px;left:216px;white-space:nowrap" class="ft10">Ett f�rhandsbesked f�r �verklagas hos H�gsta f�rvaltnings-</p> <p style="position:absolute;top:773px;left:172px;white-space:nowrap" class="ft10">domstolen.</p> <p style="position:absolute;top:791px;left:187px;white-space:nowrap" class="ft10">Ett �verklagande ska ha kommit in till Skatter�ttsn�mnden inom tre</p> <p style="position:absolute;top:808px;left:172px;white-space:nowrap" class="ft10">veckor fr�n den dag d� klaganden fick del av f�rhandsbeskedet.</p> <p style="position:absolute;top:826px;left:187px;white-space:nowrap" class="ft10">Om en enskild ans�ker om f�rhandsbesked, f�r Skatteverket �verklaga</p> <p style="position:absolute;top:844px;left:172px;white-space:nowrap" class="ft19">f�rhandsbeskedet oavsett utg�ngen i Skatter�ttsn�mnden och �ven om n�gon<br/>�ndring inte yrkas. Om det allm�nna ombudet hos Skatteverket har ans�kt<br/>om f�rhandsbesked, har ombudet samma r�tt.</p> <p style="position:absolute;top:915px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2011.</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft15">1 Prop. 2009/10:181, bet. 2010/11:JuU3, rskr. 2010/11:31.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft15">2 Senaste lydelse 2003:666.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft17"><b>SFS 2010:1452</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 7 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:1039px;left:141px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:168px;left:142px;white-space:nowrap" class="ft21"><b>SFS 2010:1452</b></p> <p style="position:absolute;top:1059px;left:538px;white-space:nowrap" class="ft22">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft22">Edita V�stra Aros, V�ster�s 2010</p> <p style="position:absolute;top:168px;left:277px;white-space:nowrap" class="ft20">P� regeringens v�gnar</p> <p style="position:absolute;top:203px;left:277px;white-space:nowrap" class="ft20">ANDERS BORG</p> <p style="position:absolute;top:221px;left:508px;white-space:nowrap" class="ft23">Lena Gustafson<br/>(Finansdepartementet)</p> </div> </div> ;