SFS 2023:876 Lag om ändring i skattebrottslagen (1971:69)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:FAAABE+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:15px;font-family:FAAAAJ+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:FAAABE+TimesNewRomanPS;color:#000000;} .ft14{font-size:21px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft15{font-size:11px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:17px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft17{font-size:9px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:13px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft110{font-size:19px;font-family:HMVUTU+TimesNewRomanPS;color:#000000;} .ft111{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:15px;font-family:YWKSXM+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:13px;line-height:16px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:15px;line-height:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:893px;height:1262px;"> <img width="893" 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:1229px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6 7 8 9 0 </b>1 2 3 4 5 6 7 8 9 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 skattebrottslagen (1971:69) </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 14 december 2023 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft113">Enligt riksdagens beslut1 f�reskrivs att 13 b � skattebrottslagen (1971:69) <br/>ska ha f�ljande lydelse. </p> <p style="position:absolute;top:407px;left:98px;white-space:nowrap" class="ft113"><b>13 b �</b>2 Om Skatteverket har beslutat att ta ut skattetill�gg av en fysisk <br/>person, f�r �klagaren inte v�cka �tal, utf�rda straff�rel�ggande eller besluta <br/>om �talsunderl�telse f�r samma person i fr�ga om den felaktighet eller <br/>passivitet som ligger till grund f�r beslutet om skattetill�gg. </p> <p style="position:absolute;top:488px;left:115px;white-space:nowrap" class="ft10">Om Skatteverket har kr�vt en fysisk person p� betalning av ett </p> <p style="position:absolute;top:509px;left:98px;white-space:nowrap" class="ft113">skattetill�gg eller en rapportavgift som avser en juridisk person eller om en <br/>�verenskommelse om betalningsskyldighet enligt 59 kap. 19 � skatte-<br/>f�rfarandelagen (2011:1244) har tr�ffats och fullf�ljts inom r�tt tid, f�r <br/>�klagaren inte v�cka �tal, utf�rda straff�rel�ggande eller besluta om <br/>�talsunderl�telse f�r samma fysiska person i fr�ga om den felaktighet eller <br/>passivitet som ligger till grund f�r beslutet om skattetill�gg eller <br/>rapportavgift. </p> <p style="position:absolute;top:674px;left:115px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2024. </p> <p style="position:absolute;top:715px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:755px;left:98px;white-space:nowrap" class="ft10">ELISABETH SVANTESSON </p> <p style="position:absolute;top:776px;left:385px;white-space:nowrap" class="ft113">Roger Ghiselli <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1125px;left:98px;white-space:nowrap" class="ft114">1 Prop. 2023/24:32, bet. 2023/24:SkU6, rskr. 2023/24:89. <br/>2 Senaste lydelse 2015:634. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft19"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft110"><b> 2023:876</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft115">Publicerad<br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft112"> 16 december 2023</p> </div> </div> ;