SFS 2022:173 Lag om ändring i skatteförfarandelagen (2011:1244)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:BCDFEE+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:14px;font-family:BCDEEE+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:BCDFEE+TimesNewRomanPS;color:#000000;} .ft14{font-size:21px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:11px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:18px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft17{font-size:17px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft18{font-size:17px;font-family:BCDGEE+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:9px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:13px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:19px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft112{font-size:19px;font-family:TBUSML+TimesNewRomanPS;color:#000000;} .ft113{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:14px;font-family:ECHBKP+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft116{font-size:18px;line-height:30px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft117{font-size:13px;line-height:16px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft118{font-size:14px;line-height:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" 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:1424px;left:46px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6</b></p> <p style="position:absolute;top:1342px;left:46px;white-space:nowrap" class="ft11"><b> 7 8 9 0</b></p> <p style="position:absolute;top:1428px;left:66px;white-space:nowrap" class="ft12">1</p> <p style="position:absolute;top:1417px;left:66px;white-space:nowrap" class="ft12">2</p> <p style="position:absolute;top:1406px;left:66px;white-space:nowrap" class="ft12">3</p> <p style="position:absolute;top:1395px;left:66px;white-space:nowrap" class="ft12">4</p> <p style="position:absolute;top:1383px;left:66px;white-space:nowrap" class="ft12">5</p> <p style="position:absolute;top:1372px;left:66px;white-space:nowrap" class="ft12">6</p> <p style="position:absolute;top:1361px;left:66px;white-space:nowrap" class="ft12">7</p> <p style="position:absolute;top:1350px;left:66px;white-space:nowrap" class="ft12">8</p> <p style="position:absolute;top:1339px;left:66px;white-space:nowrap" class="ft12">9</p> <p style="position:absolute;top:1327px;left:66px;white-space:nowrap" class="ft12">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 skattef�rfarandelagen (2011:1244) </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 3 mars 2022 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft115">Enligt riksdagens beslut1 f�reskrivs att 64 kap. 6 � skattef�rfarandelagen <br/>(2011:1244) ska ha f�ljande lydelse. </p> <p style="position:absolute;top:406px;left:98px;white-space:nowrap" class="ft115"><b>64 kap. <br/>6 �</b>2 Den som till f�ljd av lagen (1976:661) om immunitet och privilegier <br/>i vissa fall, lagen (1994:1500) med anledning av Sveriges anslutning till <br/>Europeiska unionen eller direkt till�mpliga EU-best�mmelser har r�tt att <br/>f�rv�rva varor eller tj�nster utan merv�rdesskatt eller punktskatt, f�r ut�va <br/>den r�tten genom en ans�kan om �terbetalning av skatten. Detta g�ller dock <br/>inte om n�gon av f�ljande best�mmelser om �terbetalning av skatt �r <br/>till�mplig p� f�rv�rvet: </p> <p style="position:absolute;top:579px;left:115px;white-space:nowrap" class="ft115"> 10 kap. 58 a �� merv�rdesskattelagen (1994:200),<br/> 31 d � lagen (1994:1563) om tobaksskatt,<br/> 31 d � lagen (1994:1564) om alkoholskatt,<br/> 9 kap. 1 � lagen (1994:1776) om skatt p� energi, eller<br/> 15 � lagen (2018:696) om skatt p� vissa nikotinhaltiga produkter.</p> <p style="position:absolute;top:703px;left:115px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 juli 2022. </p> <p style="position:absolute;top:744px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:785px;left:98px;white-space:nowrap" class="ft10">MIKAEL DAMBERG </p> <p style="position:absolute;top:805px;left:385px;white-space:nowrap" class="ft115">Linda Bolund Thornell <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1125px;left:98px;white-space:nowrap" class="ft117">1 Prop. 2021/22:61, bet. 2021/22:SkU9, rskr. 2021/22:161. <br/>2 Senaste lydelse 2018:701. </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> 2022:173 </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="ft114"> 11 mars 2022 </p> </div> </div> ;