SFS 1997:486 Lag om ändring i skattebrottslagen (1971:69)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:13px;font-family:Times;color:#000000;} .ft11{font-size:7px;font-family:Times;color:#000000;} .ft12{font-size:12px;font-family:Times;color:#000000;} .ft13{font-size:18px;font-family:Times;color:#000000;} .ft14{font-size:8px;font-family:Times;color:#000000;} .ft15{font-size:13px;font-family:Times;color:#000000;} .ft16{font-size:8px;font-family:Times;color:#000000;} .ft17{font-size:18px;line-height:23px;font-family:Times;color:#000000;} .ft18{font-size:13px;line-height:15px;font-family:Times;color:#000000;} .ft19{font-size:18px;line-height:19px;font-family:Times;color:#000000;} .ft110{font-size:13px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:13px;font-family:Times;color:#000000;} .ft21{font-size:13px;font-family:Times;color:#000000;} .ft22{font-size:8px;font-family:Times;color:#000000;} .ft23{font-size:13px;font-family:Times;color:#000000;} .ft24{font-size:8px;font-family:Times;color:#000000;} .ft25{font-size:13px;line-height:16px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:854px;left:28px;white-space:nowrap" class="ft10">874 </p> <p style="position:absolute;top:842px;left:154px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:839px;left:158px;white-space:nowrap" class="ft12"> Prop. 1996/97:100, bet. 1996/97:SkU23, rskr. 1996/97:276. </p> <p style="position:absolute;top:855px;left:153px;white-space:nowrap" class="ft11">2</p> <p style="position:absolute;top:852px;left:157px;white-space:nowrap" class="ft12"> Senaste lydelse 1996:657. </p> <p style="position:absolute;top:536px;left:29px;white-space:nowrap" class="ft18"><b>SFS 1997:486 <br/></b>Utkom fr�n trycket <br/>den 25 juni 1997 </p> <p style="position:absolute;top:535px;left:153px;white-space:nowrap" class="ft19"><b>Lag <br/>om �ndring i skattebrottslagen (1971:69); </b></p> <p style="position:absolute;top:589px;left:153px;white-space:nowrap" class="ft10">utf�rdad den 12 juni 1997. </p> <p style="position:absolute;top:621px;left:167px;white-space:nowrap" class="ft10">Enligt riksdagens beslut1 f�reskrivs att 1 och 6 �� skattebrottslagen </p> <p style="position:absolute;top:638px;left:154px;white-space:nowrap" class="ft10">(1971:69) skall ha f�ljande lydelse. </p> <p style="position:absolute;top:671px;left:154px;white-space:nowrap" class="ft110"><b>1 �2</b> Denna lag g�ller i fr�ga om skatt och, om s� s�rskilt f�reskrivs, annan <br/>avgift till det allm�nna som inte betecknas som skatt. </p> <p style="position:absolute;top:703px;left:167px;white-space:nowrap" class="ft10">Lagen till�mpas inte i fr�ga om </p> <p style="position:absolute;top:720px;left:168px;white-space:nowrap" class="ft10">1. g�rningar som �r belagda med straff i lagen (1960:418) om straff f�r va-</p> <p style="position:absolute;top:736px;left:153px;white-space:nowrap" class="ft10">rusmuggling, </p> <p style="position:absolute;top:754px;left:167px;white-space:nowrap" class="ft10">2. skattetill�gg, r�nta, dr�jsm�lsavgift, f�rseningsavgift eller liknande av-</p> <p style="position:absolute;top:771px;left:154px;white-space:nowrap" class="ft10">gift. </p> </div> <div id="page2-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:857px;left:586px;white-space:nowrap" class="ft20">875 </p> <p style="position:absolute;top:49px;left:498px;white-space:nowrap" class="ft21"><b>SFS 1997:486 </b></p> <p style="position:absolute;top:48px;left:65px;white-space:nowrap" class="ft25"><b>6 �3</b> Den som upps�tligen eller av grov oaktsamhet underl�ter att fullg�ra <br/>skyldighet att g�ra skatteavdrag p� s�tt som f�reskrivs i skattebetalningsla-<br/>gen (1997:483) d�ms f�r<i> skatteavdragsbrott</i> till b�ter eller f�ngelse i h�gst <br/>ett �r. </p> <p style="position:absolute;top:114px;left:78px;white-space:nowrap" class="ft20">I ringa fall skall inte d�mas till ansvar enligt f�rsta stycket. </p> <p style="position:absolute;top:149px;left:78px;white-space:nowrap" class="ft20">Denna lag tr�der i kraft den 1 november 1997. �ldre f�reskrifter g�ller </p> <p style="position:absolute;top:165px;left:65px;white-space:nowrap" class="ft20">fortfarande i fr�ga om avgiftstill�gg f�r utgifts�ret 1997 och tidigare �r. </p> <p style="position:absolute;top:197px;left:65px;white-space:nowrap" class="ft20">P� regeringens v�gnar </p> <p style="position:absolute;top:230px;left:64px;white-space:nowrap" class="ft20">THOMAS �STROS </p> <p style="position:absolute;top:246px;left:280px;white-space:nowrap" class="ft25">Karin Almgren <br/>(Finansdepartementet) </p> <p style="position:absolute;top:297px;left:65px;white-space:nowrap" class="ft24">3</p> <p style="position:absolute;top:294px;left:69px;white-space:nowrap" class="ft20"> Senaste lydelse 1996:658. </p> </div> </div> ;