SFS 2002:428 Lag om ändring i lagen (1999:673) om skatt på avfall
020428.PDF
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<img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:-9px;left:0px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:922px;left:655px;white-space:nowrap" class="ft11">1</p>
<p style="position:absolute;top:-18px;left:5px;white-space:nowrap" class="ft12"><b> </b></p>
<p style="position:absolute;top:80px;left:85px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p>
<p style="position:absolute;top:-13px;left:11px;white-space:nowrap" class="ft13"><b> </b></p>
<p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft112"><b>Lag<br/>om �ndring i lagen (1999:673) om skatt p� avfall;</b></p>
<p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:248px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 30 maj 2002.</p>
<p style="position:absolute;top:283px;left:100px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p>
<p style="position:absolute;top:-5px;left:20px;white-space:nowrap" class="ft14"> </p>
<p style="position:absolute;top:282px;left:242px;white-space:nowrap" class="ft15">1</p>
<p style="position:absolute;top:-9px;left:21px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:283px;left:246px;white-space:nowrap" class="ft11"> f�reskrivs att 7 och 9 �� lagen (1999:673) om</p>
<p style="position:absolute;top:301px;left:85px;white-space:nowrap" class="ft11">skatt p� avfall skall ha f�ljande lydelse.</p>
<p style="position:absolute;top:-9px;left:26px;white-space:nowrap" class="ft16"><b> </b></p>
<p style="position:absolute;top:336px;left:85px;white-space:nowrap" class="ft17"><b>7 �</b></p>
<p style="position:absolute;top:-5px;left:29px;white-space:nowrap" class="ft14"> </p>
<p style="position:absolute;top:335px;left:103px;white-space:nowrap" class="ft15">2</p>
<p style="position:absolute;top:-9px;left:32px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:336px;left:122px;white-space:nowrap" class="ft11">Skyldig att betala avfallsskatt �r den som bedriver verksamheten p�</p>
<p style="position:absolute;top:354px;left:85px;white-space:nowrap" class="ft11">anl�ggningen.</p>
<p style="position:absolute;top:-9px;left:35px;white-space:nowrap" class="ft16"><b> </b></p>
<p style="position:absolute;top:389px;left:85px;white-space:nowrap" class="ft17"><b>9 �</b></p>
<p style="position:absolute;top:-9px;left:39px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:389px;left:118px;white-space:nowrap" class="ft11">Best�mmelserna i skattebetalningslagen (1997:483) om f�rfarandet vid</p>
<p style="position:absolute;top:407px;left:85px;white-space:nowrap" class="ft113">beskattningen g�ller f�r avfallsskatt. Redovisningsperioden f�r avfallsskatt<br/>�r dock kalenderkvartal.</p>
<p style="position:absolute;top:-9px;left:42px;white-space:nowrap" class="ft10"> </p>
<p style="position:absolute;top:461px;left:100px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2003. �ldre f�reskrifter g�ller fort-</p>
<p style="position:absolute;top:479px;left:85px;white-space:nowrap" class="ft11">farande f�r f�rh�llanden som h�nf�r sig till tiden f�re ikrafttr�dandet.</p>
<p style="position:absolute;top:514px;left:85px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p>
<p style="position:absolute;top:549px;left:85px;white-space:nowrap" class="ft11">BOSSE RINGHOLM</p>
<p style="position:absolute;top:567px;left:316px;white-space:nowrap" class="ft113">Agneta Bergqvist<br/>(Finansdepartementet)</p>
<p style="position:absolute;top:-4px;left:47px;white-space:nowrap" class="ft18"> </p>
<p style="position:absolute;top:906px;left:85px;white-space:nowrap" class="ft18">1</p>
<p style="position:absolute;top:-8px;left:48px;white-space:nowrap" class="ft19"> </p>
<p style="position:absolute;top:908px;left:93px;white-space:nowrap" class="ft110">Prop. 2001/02:127, bet. 2001/02:SkU27, rskr. 2001/02:273.</p>
<p style="position:absolute;top:-4px;left:53px;white-space:nowrap" class="ft18"> </p>
<p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft18">2</p>
<p style="position:absolute;top:-8px;left:54px;white-space:nowrap" class="ft19"> </p>
<p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft110">�ndringen inneb�r att andra stycket upph�vs.</p>
<p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft111"><b>SFS 2002:428</b></p>
<p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 11 juni 2002</p>
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<p style="position:absolute;top:-5px;left:65px;white-space:nowrap" class="ft20"> </p>
<p style="position:absolute;top:942px;left:493px;white-space:nowrap" class="ft21">Fakta Info Direkt, tel. 08-587 671 00</p>
<p style="position:absolute;top:951px;left:505px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 2002</p>
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1
Svensk f�rfattningssamling
Lag
om �ndring i lagen (1999:673) om skatt p� avfall;
utf�rdad den 30 maj 2002.
Enligt riksdagens beslut
1
f�reskrivs att 7 och 9 �� lagen (1999:673) om
skatt p� avfall skall ha f�ljande lydelse.
7 �
2
Skyldig att betala avfallsskatt �r den som bedriver verksamheten p�
anl�ggningen.
9 �
Best�mmelserna i skattebetalningslagen (1997:483) om f�rfarandet vid
beskattningen g�ller f�r avfallsskatt. Redovisningsperioden f�r avfallsskatt
�r dock kalenderkvartal.
Denna lag tr�der i kraft den 1 januari 2003. �ldre f�reskrifter g�ller fort-
farande f�r f�rh�llanden som h�nf�r sig till tiden f�re ikrafttr�dandet.
P� regeringens v�gnar
BOSSE RINGHOLM
Agneta Bergqvist
(Finansdepartementet)
1
Prop. 2001/02:127, bet. 2001/02:SkU27, rskr. 2001/02:273.
2
�ndringen inneb�r att andra stycket upph�vs.
SFS 2002:428
Utkom fr�n trycket
den 11 juni 2002
Fakta Info Direkt, tel. 08-587 671 00
Elanders Gotab, Stockholm 2002
