SFS 2002:889 Lag om ändring i lagen (2002:420) om ändring i lagen (1994:1564) om alkoholskatt

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:DBEBBD+Times;color:#000000;} .ft11{font-size:14px;font-family:DBEBBD+Times;color:#000000;} .ft12{font-size:27px;font-family:DBEBCI+Times;color:#000000;} .ft13{font-size:19px;font-family:DBEBCI+Times;color:#000000;} .ft14{font-size:9px;font-family:DBEBBD+Times;color:#000000;} .ft15{font-size:8px;font-family:DBEBBD+Times;color:#000000;} .ft16{font-size:15px;font-family:DBEBCI+Times;color:#000000;} .ft17{font-size:14px;font-family:DBEBCI+Times;color:#000000;} .ft18{font-size:7px;font-family:DBEBBD+Times;color:#000000;} .ft19{font-size:13px;font-family:DBEBBD+Times;color:#000000;} .ft110{font-size:12px;font-family:DBEBBD+Times;color:#000000;} .ft111{font-size:17px;font-family:DBEBCI+Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:DBEBCI+Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:DBEBBD+Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:DBEBBD+Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:DBEBBD+Times;color:#000000;} .ft21{font-size:8px;font-family:DBEBBD+Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:702px;height:1029px;"> <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 (2002:420) om �ndring i lagen <br/>(1994:1564) om alkoholskatt;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:267px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 28 november 2002.</p> <p style="position:absolute;top:303px;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:301px;left:241px;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:303px;left:245px;white-space:nowrap" class="ft11"> f�reskrivs att 15 � lagen (1994:1564) om alko-</p> <p style="position:absolute;top:320px;left:85px;white-space:nowrap" class="ft113">holskatt i st�llet f�r dess lydelse enligt lagen (2002:420) om �ndring i<br/>n�mnda lag 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:373px;left:85px;white-space:nowrap" class="ft17"><b>15 �</b></p> <p style="position:absolute;top:-9px;left:29px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:373px;left:125px;white-space:nowrap" class="ft11">Om n�gon annan �n upplagshavare, registrerad varumottagare eller</p> <p style="position:absolute;top:391px;left:85px;white-space:nowrap" class="ft113">oregistrerad varumottagare i Sverige f�rv�rvar skattepliktig vara fr�n ett an-<br/>nat EG-land och varan transporteras av s�ljaren eller av n�gon annan f�r s�l-<br/>jarens r�kning (distansf�rs�ljning), �r s�ljaren skattskyldig. S�ljaren skall<br/>st�lla s�kerhet f�r betalning av skatten innan transport fr�n det andra EG-<br/>landet p�b�rjas. St�lld s�kerhet f�r tas i anspr�k om skatten inte betalas i r�tt<br/>tid.</p> <p style="position:absolute;top:497px;left:100px;white-space:nowrap" class="ft11">Vid distansf�rs�ljning skall s�ljaren f�retr�das av en representant som �r</p> <p style="position:absolute;top:515px;left:85px;white-space:nowrap" class="ft113">godk�nd av beskattningsmyndigheten. En s�dan representant skall enligt<br/>fullmakt av s�ljaren som ombud f�r denne svara f�r redovisningen av alko-<br/>holskatt och i �vrigt f�retr�da s�ljaren i fr�gor som g�ller skatt enligt denna<br/>lag. Underlag f�r kontroll av skatteredovisningen skall finnas tillg�ngligt<br/>hos representanten.</p> <p style="position:absolute;top:603px;left:100px;white-space:nowrap" class="ft11">Best�mmelserna om �terkallelse i 11 � f�rsta stycket 1 och 3 och tredje</p> <p style="position:absolute;top:620px;left:85px;white-space:nowrap" class="ft11">stycket till�mpas �ven p� representant som avses i andra stycket.</p> <p style="position:absolute;top:656px;left:85px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:691px;left:85px;white-space:nowrap" class="ft11">BOSSE RINGHOLM</p> <p style="position:absolute;top:709px;left:316px;white-space:nowrap" class="ft113">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:-4px;left:33px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:-8px;left:35px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft110">Prop. 2002/03:10, bet. 2002/03:SkU3, rskr. 2002/03:20.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft111"><b>SFS 2002:889</b></p> <p style="position:absolute;top:200px;left:547px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 6 december 2002</p> </div> <div id="page2-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-5px;left:47px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:942px;left:499px;white-space:nowrap" class="ft21">Thomson Fakta, tel. 08-587 671 00</p> <p style="position:absolute;top:951px;left:505px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 2002</p> </div> </div> ;