SFS 1999:1005 Lag om ändring i lagen (1994:1564) om alkoholskatt

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:7px;font-family:Times;color:#000000;} .ft19{font-size:13px;font-family:Times;color:#000000;} .ft110{font-size:12px;font-family:Times;color:#000000;} .ft111{font-size:17px;font-family:Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family: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:-17px;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:-12px;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 (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:248px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 2 december 1999.</p> <p style="position:absolute;top:284px;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:284px;left:247px;white-space:nowrap" class="ft11"> f�reskrivs att 11 och 12 �� lagen (1994:1564)</p> <p style="position:absolute;top:301px;left:85px;white-space:nowrap" class="ft11">om alkoholskatt 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:337px;left:85px;white-space:nowrap" class="ft17"><b>11 �</b></p> <p style="position:absolute;top:-9px;left:29px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:337px;left:125px;white-space:nowrap" class="ft11">Godk�nnande av upplagshavare eller av skatteupplag f�r �terkallas av</p> <p style="position:absolute;top:354px;left:85px;white-space:nowrap" class="ft113">beskattningsmyndigheten, om f�ruts�ttningarna f�r godk�nnande inte l�ngre<br/>finns. Godk�nnande av upplagshavare f�r ocks� �terkallas om st�lld s�kerhet<br/>inte l�ngre �r godtagbar.</p> <p style="position:absolute;top:407px;left:100px;white-space:nowrap" class="ft11">Beslut om �terkallelse g�ller omedelbart, om inte n�got annat anges i be-</p> <p style="position:absolute;top:425px;left:85px;white-space:nowrap" class="ft11">slutet.</p> <p style="position:absolute;top:-9px;left:33px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:460px;left:85px;white-space:nowrap" class="ft17"><b>12 �</b></p> <p style="position:absolute;top:-5px;left:36px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:458px;left:111px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:-9px;left:39px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:460px;left:129px;white-space:nowrap" class="ft11">Den som yrkesm�ssigt tar emot skattepliktiga varor fr�n en godk�nd</p> <p style="position:absolute;top:478px;left:85px;white-space:nowrap" class="ft113">upplagshavare i ett annat EG-land eller som yrkesm�ssigt fr�n tredje land<br/>importerar skattepliktiga varor och som inte sj�lv �r godk�nd som upplags-<br/>havare, kan hos beskattningsmyndigheten ans�ka om registrering som varu-<br/>mottagare. Registrering f�r meddelas den som med h�nsyn till sina ekono-<br/>miska f�rh�llanden och omst�ndigheterna i �vrigt �r l�mplig som registrerad<br/>varumottagare.</p> <p style="position:absolute;top:584px;left:100px;white-space:nowrap" class="ft11">Registrerad varumottagare skall st�lla s�kerhet f�r betalning av skatten p�</p> <p style="position:absolute;top:601px;left:85px;white-space:nowrap" class="ft113">de varor som han tar emot. S�kerheten skall uppg� till ett belopp som mot-<br/>svarar tio procent av den ber�knade �rliga skatten p� varorna.</p> <p style="position:absolute;top:637px;left:100px;white-space:nowrap" class="ft11">Best�mmelserna i 11 � om �terkallelse till�mpas �ven p� registrerad varu-</p> <p style="position:absolute;top:654px;left:85px;white-space:nowrap" class="ft11">mottagare.</p> <p style="position:absolute;top:-9px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:691px;left:100px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2000.</p> <p style="position:absolute;top:726px;left:85px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:761px;left:85px;white-space:nowrap" class="ft11">BOSSE RINGHOLM</p> <p style="position:absolute;top:779px;left:100px;white-space:nowrap" class="ft11"> </p> <p style="position:absolute;top:779px;left:319px;white-space:nowrap" class="ft11">Agneta </p> <p style="position:absolute;top:779px;left:364px;white-space:nowrap" class="ft11">Bergqvist</p> <p style="position:absolute;top:797px;left:100px;white-space:nowrap" class="ft11"> </p> <p style="position:absolute;top:797px;left:320px;white-space:nowrap" class="ft11">(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. 1998/99:134, bet. 1999/2000:SoU4, rskr. 1999/2000:42.</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">Senaste lydelse 1997:358.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft111"><b>SFS 1999:1005</b></p> <p style="position:absolute;top:201px;left:547px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 10 december 1999</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: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:952px;left:505px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 1999</p> </div> </div> ;