2450257
G20394
1978/79
94
prop
prop
prop
Proposition 1978/79:94
Proposition
Proposition
94
0
1979-02-08 00:00:00
2024-12-27 14:49:53
2008-06-13 07:58:42
om ändring i vägtrankskattelagen (1973:601), m.m.
importerad
skanning2007
https://data.riksdagen.se/dokument/G20394/text
https://data.riksdagen.se/dokument/G20394
https://data.riksdagen.se/dokumentstatus/G20394
<div class="brask">Observera att dokumentet är inskannat och fel kan förekomma.</div>
<div class=Section1>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:12.0pt;
font-family:Verdana'>Prop. 1978/79:94 Regeringens proposition 1978/79:94 </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>om ändring i vägtrafikskattelagen
(1973:601), m.m.;</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>beslutad den 8 februari 1979.</span></p>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:73.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Regeringen föreslår riksdagen att antaga de förslag som
har upptagits i bifogade utdrag av regeringsprotokoll.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>På regeringens vägnar</span></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>OLA ULLSTEN</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:196.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>INGEMAR MUNDEBO</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Propositionens huvudsakliga innehåll</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:86.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>1 propositionen föreslås bl. a. olika ålgärder för att
förenkla hanieringen av kilomelerskatten för fordonsägare och myndigheler.
Förslagen innebär i huvudsak följande.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:87.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Antalet ordinarie avstämplingar och uppbördstillfällen
föreslås minskas från fyra till tre per år. Även andra begränsningar av
avstämplingsskyldig-helen föreslås.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:87.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vidare föreslås begränsningar i del brukandeförbud som
inträder när kilometerskatt inte har betalats eller när
kilometerräknarapparaturen är behäftad med fel. Brukandeförbud på grund av all
slämpelkort inle har lämnats skall inte längre inträda.</span></p>
<p class=MsoNormal style='margin-right:87.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Systemet med förseningsavgifi föreslås förenklal så att
avgift skall tas ul endasl vid upprepad försummelse atl lämna avstämplingskort
i rätt lid eller när försummelsen avser uppgift som särskilt har avkrävts
fordonsägaren.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:87.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den tidsfrist om tre dagar som f. n. gäller för reparation
av kilomeler-räknarapparalur skall enligt förslaget kunna föriängas av
länsstyrelse. Motsvarande tidsfrist för besiktning efter reparation föreslås
generellt förlängas från tre lill lio dagar.</span></p>
<p class=MsoNormal style='margin-right:87.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Straffansvar föreslås inträda vid oaktsamt brukande av
kilomelerskal-leplikligt fordon, vars kilometerräknarapparalur har utsatts för
manipulation.</span></p>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>De nya beslämmelserna föreslås träda i kraft den 1 augusti
1979.</span></p>
<p class=MsoNormal style='margin-top:30.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>I Riksdagen 1978179. I saml. Nr 94</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section2>
<p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section3>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-size:9.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>2</span></b></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>1 Förslag till</span></b></p>
<p class=MsoNormal style='margin-top:8.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Lag om ändring i vägtrafikskattelagen (1973:601)</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Härigenom föreskrivs att 9, 12, 16- 18, 21, 27, 28, 31 och
33 §§ vägtrafikskattelagen (1973:601)' skall ha nedan angivna lydelse.</span></p>
<p class=MsoNormal style='margin-top:10.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lyddse</span></i><i><span style='font-size:9.0pt;
font-family:Verdana'> </span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>Föreslagen lydelse</span></i></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>9 §2</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>SkaU beräknas för varje fordon</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>Skatt beräknas för varje fordon</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>för en sammanhängande tid av tolv</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>för en sammanhängande tid av tolv</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>kalendermånader (skalteår) eller</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>kalendermånader (skalleår) eller</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>för var och en av fyra delar av hell</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>för var och en av tre delar av hell</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skalteår (skatteperioder).</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>skalleår (skatleperioder).</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Är fordon skattepliktigt under endasl en del av skalteår
eller skaltepe-riod beräknas skatten förden lid fordonet är skattepliktigt, om
ej annat följer av 12 § andra slyckel.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skalleår och skatteperiod fastslälles av regeringen eller
myndighei som regeringen bestämmer.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>12</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>§=<br>
Fordonsskatt utgår för skatleår</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>Fordonsskatt
ulgår för skalteår<br>
enligt bilaga I till denna lag. Skal-</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>enligt
bilaga 1 till denna lag. Skat<br>
ten utgår för skalleperiod med en</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>ten
ulgår för skatteperiod med en<br>
fjärdedel, för kalendermånad med</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>tredjedel,
för kalendermånad med<br>
en tolftedel och för dag med 1/360</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>en
toUledel och för dag med 1/360<br>
av skatten för helt år. Översliger</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>av
skatten för hell år. Överstiger<br>
fordonsskatten för ett fordon 1 500</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>fordonsskatten
för ett fordon 1 500<br>
kronor för helt år utgår fordons-</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>kronor
för helt år utgår fordons<br>
skatt för skatteperiod.</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>skall för skatteperiod.</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Föreligger skalleplikl för fordon underdel av
kalendermånad, utgår fordonsskall för hela månaden. Vad nu sagts gäller dock
icke i fråga om fordon, för vilket fordonsskallen uppgår lill minst 4 800
kronor för hell skalteår, för den kalendermånad under vilken skatteplikt
första gången inträder för fordonet eller skatteplikt upphör av annan anledning
än avställning. Har sådant fordon varit avslällt avräknas eller återbetalas
fordonsskatt för avställningsliden om denna omfattat minst 15 dagar eller om
fordonet övergått lill ny ägare under avställningsliden.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fordonsskatt erlägges före in- Fordonsskatt erläggs före
in<br>
gången av skalleår eller skaltepe- gången av skatleår eller skallepe<br>
riod. Regeringen får medge undan- riod. Regeringen eUer myndighet<br>
tag härifrån för grupp av fordon.</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>som regeringen bestämmer får</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>medge
undanlag härifrån för grupp</span></p>
<p class=MsoNormal style='margin-left:155.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>av fordon.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:131.0pt;margin-bottom:
0cm;margin-left:8.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Senaste lydelse av lagens rubrik 1974: 869. Senaste
lydelse 1974:869. Senaste lydelse 1978:118.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section4>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section5>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<p class=MsoNormal style='margin-top:9.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande Ivddse</span></i></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:20.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Föreslagen lydelse</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section6>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:4.0pt;
margin-left:140.0pt'><span style='font-size:9.0pt;font-family:Verdana'>16 §</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section7>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skattepliktigt
fordon får ej brukas, om lill betalning förfallen fordonsskatt ej eriagts.
Detta gäller ej i fråga om skatt söm avser tid före det närmast föregående
skatteårel eller ej heller i fråga om skall som åvilar tidigare ägare av
fordonet och som fastställts genom beslut om efterbeskattning enligt 24 §.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skattepliktigt fordon får ej brukas, om lill belalning
förfallen fordonsskatt ej eriagts. Detta gäller ej i fråga om skall som avser
lid före det närmasi föregående skalteåret och ej heller i fråga om skatt som
åvilar lidigare ägare av fordonet och som fastställts genom beslul om
efterbeskattning enligt 24 §.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Har fordon sålts vid exekutiv försäljning får det brukas
av den nye ägaren ulan hinder av att fordonsskatt, för vilken tidigare ägare
är skattskyldig, inte har erlagis. Föreligger annars särskilda skäl får
riksskatteverket medge att visst fordon får brukas utan hinder av försia
stycket.</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section8>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:2.0pt;
margin-left:139.0pt'><b><span style='font-size:9.0pt;font-family:Verdana'>17</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section9>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kilomelerskatteplikligt
fordon skall vara försett med särskild, godkänd räknare för registrering av
fordonets körsträcka och tillhörande anordningar för dess funktion
(kilometerräknarapparalur). Apparaturen skall vara plomberad.
Kilo-melerskattepliktig personbil som användes ulom riket skall vidare vara
försedd med särskilt märke, som visar att fordonet är kilometer-skattepliktigt.
Regeringen får medge undantag från skyldighet att förse personbil med sådani
märke.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kilomelerskalteplikligt
fordon skall vara försett med särskild, godkänd räknare för registrering av
fordonets körsträcka och lillhörande anordningar för dess funklion
(kilometerräknarapparalur). Apparaturen skall vara plomberad.
Kilo-melerskattepliktig personbil som används utom rikel skall vidare vara
försedd med särskilt märke, som visar att fordonet är kilomelerskalteplikligt.
Regeringen eller myndighet som regeringen bestämmer får medge undantag från
skyldighet atl förse personbil med sådani märke.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section10>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Regeringen eller myndighet som regeringen besiämmer
meddelar föreskrifter om godkännande, montering, plombering, reparation,
kontroll och liknande ålgärd som har avseende på kilometerräknarapparalur saml
om märke som avses i första siycket.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:152.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Regeringen eUer myndighet som regeringen bestämmer får
efter ansökan medge att kilometerskatie-pUktigt fordon inte behöver vara
försett med kilometerräknarapparalur.</span></i></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>■• Senaste lydelse 1975:276.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>' Senaste lydelse 1974: 869 (jfr 1974: 873).</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section11>
<p class=MsoNormal style='margin-bottom:18.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section12>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<p class=MsoNormal style='margin-top:9.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande Ivdelse</span></i></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:20.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Föreslagen lydelse</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section13>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilomelerskatt ulgår för den körsträcka som fordon
tillryggalagl under lid, dådet varil kilomelerskalteplikligt.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:10.0pt;
margin-left:1.0pt'><span style='font-size:9.0pt;font-family:Verdana'>Skallen beräknas
för hell tiotal kilometer efter de skallesatser som anges i bilaga 2 lill
denna lag.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section14>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skaltskyldig
skall för varje skatteperiod lämna uppgift till ledning för fastställande av
skatt. Sådan uppgift skall lämnas även i annat fall, i den mån regeringen eller
myndighet som regeringen bestämmer förordnar därom. Kilomelerskatt erlägges i
efterhand för skatteperiod. Regeringen får medge undantag härifrån för grupp
av fordon.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skattskyldig
skall för varje skatteperiod lämna uppgift lill ledning för beräkning av
skatt. Regeringen eller myndighei som regeringen bestämmer får medge undantag
härifrån. Uppgifi till leåningför beräkning av skatt skall lämnas även i
annat fall, i den mån regeringen eller myndighet som regeringen bestämmer
förordnar därom. Kilometerskatt erläggs i efterhand för skatteperiod.
Regeringen eller myndighet som regeringen bestämmer får medge undantag
härifrån för grupp av fordon.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section15>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:2.0pt;
margin-left:139.0pt'><span style='font-size:9.0pt;font-family:Verdana'>21 §'</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section16>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilomelerskattepliktigt fordon får</span></p>
<p class=MsoNormal style='margin-right:3.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>1. om de föreskrifter i fråga om<br>
kilometerräknarapparalur, vilka<br>
meddelats i denna lag eller ined<br>
slöd därav, ej iakttagits,</span></i></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>2. om JÖreskriven uppgift för be<br>
räkning av kilometerskatt ej läm<br>
nats.</span></i></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>3. om lill betalning förfallen kilo<br>
melerskatt ej eriagts.</span></p>
<p class=MsoNormal style='margin-top:36.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vad som sägs i första stycket under 3 gäller ej i fråga
om skatt som avser tid före del närmasi föregående skatteåret och ej heller i
fråga om skatt som åvilar lidigare ägare av fordonet och som fastställls ge-</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ej brukas</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:6.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>1. om det inte är försett med kilometerräknarapparalur av
godkänt slag som är plomberad och godkänd vid besiktning samt fungerar
tillfredsställande.</span></i></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>2. om lill belalning förfallen kilometerskatl ej eriagts.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:8.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Regeringen eller myndighet som regeringen bestämmer får
medge all fordon, ulan hinder av första stycket 1, får brukas i avvaktan på
reparation eller besiktning av kilometerräknarapparalur.</span></i></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:7.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Vad som sägs i första slyckel 1 gäller ej ifall som avses
i 17 § tredje stycket.</span></i></p>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vad som sägs i första siycket 2 gäller ej i fråga om skatt
som avser lid före del närmasi föregående skatteåret och ej heller i fråga om
skall som åvilar tidigare ägare av fordonet och som fastställts genom</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section17>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:196.0pt;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>" Senaste lydelse 1974:869. ' Senaste lydelse
1975:276.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section18>
<p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section19>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<p class=MsoNormal style='margin-top:8.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lydelse</span></i></p>
<p class=MsoNormal style='margin-top:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>nom beslul om efterbeskattning enligt 24 eller 25 §.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Föreslagen lydelse</span></i></p>
<p class=MsoNormal style='margin-top:11.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>beslut om efterbeskattning enligt 24 eller 25 §. Har
fordon sålts vid exekutiv försäljning får det brukas av den nye ägaren utan
hinder av att kilometerskatt, för vilken tidigare ägare år skattskyldig, inte
har er-lagts. FöreUgger annars särskilda skäl får riksskatteverket medge att
visst fordon får brukas utan hinder av försia slyckel 2.</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section20>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>27 §s</span></p>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vid efterbeskattning påför beskattningsmyndighelen den
skallskyldige skattetillägg med tjugo proceni av del skatiebelopp som
lillkommer.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;
margin-left:2.0pt'><span style='font-size:9.0pt;font-family:Verdana'>Har
skallskyldig i mål om skatt skriftligen lämnal uppgifi som befinnes oriktig,
påförs honom skattetillägg med tjugo procent av den skatt som ej skulle ha
påförts, om den orikliga uppgifien godtagits. Skattetillägg ulgår dock ej, om
uppgiften ej prövats med hänsyn till att besvären kommit in för sent.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section21>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>I fråga om
skattetillägg skall 37 d och 37/-i7 h §§ lagen (1959:92) om förfarandet vid
viss konsumtionsbeskattning tillämpas. Uppgår skattetillägg eller sammanlagda
beloppet av flera samtidigt till fastställelse föreliggande skalletillägg ej
till 50 kronor, påförs ej lillägg.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>I fråga om
skattetillägg skall 37 d och 37 f§S, 37g § andra slyckel samt 37 h § lagen
(1959: 92) om förfarandet vid viss konsumtionsbeskattning tillämpas. Uppgår
skattetillägg eller sammanlagda beloppet av flera samtidigt lill faslställelse
föreliggande skattetillägg ej lill 50 kronor, påförs ej tillägg.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section22>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
10.0pt;margin-left:1.0pt'><span style='font-size:9.0pt;font-family:Verdana'>Fråga
om skattetillägg prövas av beskattningsmyndigheten. Fråga om skattetillägg på
grund av oriktig uppgifi i mål om skatt prövas dock av kammarrätten på talan av
allmänt ombud. Sädan talan får föras, om den oriktiga uppgiften ej har
godtagils efter prövning i sak eller ej prövais i målet, och skall väckas inom
ett år från uigången av den månad då dom eller slulligt beslut i målet vunnit
laga kraft.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section23>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=30 height=14>
<tr>
<td valign=top align=left height=14 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>28 §»</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:1.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Lämnas ej inom föreskriven tid vederbörlig uppgift om
körsträcka för kilometerskalleplikligl fordon, påför beskattningsmyndigheten
den som ägde fordonet, når fristen utgick, förseningsavgift med 100 kronor.</span></i></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><i><span style='font-size:9.0pt;font-family:Verdana'>Har
vederbörlig uppgift/ör skai-teperiod om körsträcka för kilomelerskattepliktigt
fordon inte kommit in inom föreskriven tid skall erinran om
uppgiftsskyldigheten och om förseningsavgift sändas till den som ägde fordonet
vid utgången av skalleperioden, om ej annal följer av andra siycket.</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section24>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:196.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>" Senaste lydelse 1978:199. ' Senaste lydelse
1978:199.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section25>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section26>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<p class=MsoNormal style='margin-top:8.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lydelse</span></i></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Har i fall som avses i försia stycket ägaren anmanats att
lämna uppgift men ej efterkommit anmaningen inom tid som föreskrivits i denna
elter underlåtit att inom föreskriven lid lämna uppgifi om fordonets
körsträcka vid minst ett av de tre närmast föregående uppbörds-tillfällena,
bestäms förseningsavgiften till 200 kronor.</span></i></p>
<p class=MsoNormal style='margin-top:38.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fråga om förseningsavgift prövas av
beskattningsmyndighelen. I fråga om förseningsavgifi skall 37 f § försia och
Iredje styckena, 37 g § andra stycket samt 37 ti § lagen (1959:92) om
förfarandet vid viss konsumtionsbeskaitning lillämpas. Ulöver vad som
föreskrivs i nämnda 37 f § första stycket gäller alt förseningsavgifter
avseende samma fordonsägare för en och samma skatteperiod får nedsättas lill
500 kronor eller, i fall som avses i andra siycket, 1 000 kronor,</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>31</span></b></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Möt beslut som avses i 23-28 §§ eller 40 § eller som avser
rättelse eller utdömande av vite får skaltskyldig och allmänt ombud föra talan
genom besvär hos kammarrätt.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Föreslagen lydelse</span></i></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Har i fall som avses i första slyckel ägaren underlåtit
all inom föreskriven lid lämna uppgift/ö/- skatteperiod om fordonets
körsiräcka/ö/-minst en av de tre närmast föregående skalleperioderna påför beskattningsmyndighelen
ägaren förseningsavgift. Detsamma gäller om ägaren har anmanats att lämna
uppgift om körsträcka men ej ej t er-kommit anmaningen inom lid som
har,föreskriviis i denna.</span></i></p>
<p class=MsoNormal style='margin-right:3.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Förseningsavgift enligt andra stycket utgår med 100
kronor. Avgiften bestäms dock till 200 kronor om förseningsavgifi har påförts
för minst en av de tre närmast föregående skatteperioderna eller om förseningen
avser uppgift som ägaren har anmanats att lämna.</span></i></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fråga om förseningsavgifi prövas av beskattningsmyndighelen.
1 fråga om förseningsavgifi skall 37 f § första och tredje slyckena saml 37 h §
lagen (1959:92) om förfarandel vid viss konsumtionsbeskaitning lillämpas.
Ulöver vad som föreskrivs i nämnda 37 f § första stycket gäller all
förseningsavgifter avseende samma fordonsägare för en och samma skatteperiod
får nedsättas lill 500 kronor eller, i fall som avses i tredje stycket andra
meningen. I 000 kronor.</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>§</span><span style='font-size:6.0pt;font-family:Verdana'>10</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Mot beslut som avses i 23-27 §§, 28 § andra eller tredje
stycket eller 40 § eller som avser rällelse eller utdömande av vile får
skaltskyldig och allmänt ombud föra talan genom besvär hos kammarrätt.</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Mot beslut enUgt 16 § andra stycket andra meningen eller
21 § fjärde stycket tredje meningen Jår skaltskyldig föra talan genom besvär
hos regeringen.</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section27>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>'Senaste lydelse 1974:863.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section28>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section29>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>7</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande tydelse</span></i><i><span style='font-size:
9.0pt;font-family:Verdana'> </span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>Föreslagen lyddse</span></i></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Bestämmelserna i 40 och 45 §§ lagen (1959: 92) om
förfarandet vid viss konsumiionsbeskatining gäller i tillämpliga delar besvär i
fråga som avses i försia stycket.</span></p>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Allmänt ombud får föra lalan till skallskyldigs förmån.</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>33 §"<br>
Den som uppsåtligen vidtager åt- Den som uppsåtligen vidtar åt<br>
gärd med kilomelerräknarappara- gärd med kilometerräknarappara<br>
lur på fordon så att körsträcka som tur på fordon så att körsträcka som<br>
skall ligga till grund för beräkning skall ligga till grund för beräkning<br>
av kilometerskatl för fordonet ej re- av kilomelerskatt för fordonet ej re<br>
gistreras eller registreras för lågt gistreras eller regislreras för lågl<br>
dömes. om förfarandel ej ulgör ett döms, om förfarandet ej ulgör ett<br>
led i gäming som är belagd med led i gärning som är belagd med<br>
strängare slraff enligt skatiebrotls- strängare slraff enligt skattebrotts-<br>
lagen (1971: 69), till böter eller fäng- lagen (1971:69), till böter eller
fäng<br>
else i högst sex månader,</span></i><i><span style='font-size:9.0pt;font-family:
Verdana'> </span></i><i><span style='font-size:9.0pt;font-family:
Verdana'>else i högst sex månader. Titt sam<br>
ma straff döms den som av grov<br>
oaklsamhet brukar fordon, på vars<br>
kilometerräknarapparalur har vid<br>
tagas åtgärd som nu sagts.</span></i></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt;text-indent:0cm'><span lang=EN-US
style='font-size:9.0pt;font-family:"Times New Roman"'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Denna lag
träder i kraft den I augusti 1979.</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Times New Roman"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>De nya
bestämmelserna i 9 och 12 §§ tillämpas i fråga om fordonsskatt för skalteår
som börjar den I september 1979 eller senare och i fråga om kilometerskalt för
skatleår som börjar den I juli 1979 eller senare. Regeringen får i samband med
ikraftträdandet förordna atl skalleår eller skatteperiod skall omfatia annan
lid än som anges i 9 § saml att foidonsskatt för sådant skatleår eller sådan
skatteperiod enligt 12 § skall jämkas i motsvarande mån.</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Times New Roman"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>De nya bestämmelserna
i 28 och 31 §§ tillämpas i fråga om skatteår eller skatteperiod som går till
ända efter ikraftträdandet.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:0cm;margin-bottom:.0001pt;text-indent:0cm'><span style='font-size:
9.0pt;font-family:"Times New Roman"'>4.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>1 övrigi
lillämpas äldre bestämmelser i fråga om förhållande som hänför sig lill tid
före ikraftträdandet.</span></p>
<p class=MsoNormal style='margin-top:48.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>" Senaste lydelse 1976:337.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section30>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section31>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>2 Förslag till</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Lag om ändring i lagen (1978:69) om försäljningsskatt på
motorfordon</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Härigenom föreskrivs all 13 § lagen (1978:69) om
försäljningsskatt på motorfordon skall ha nedan angivna lydelse.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lydelse</span></i><i><span style='font-size:
9.0pt;font-family:Verdana'> </span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>Föreslagen lydelse</span></i></p>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>13 § Har länsstyrelse enligt 40 § försia slyckel
vägtrafikskatlelagen (1973:601) befriat fordon från skatteplikt i samband med
atl fordonet har registrerats eller, om del har avställts vid registreringen,
när avställningen har upphört, skall riksskatteverket lill fordonets ägare
utbetala ett belopp som svarar mol försäljningsskatten på fordonet. Har
ulbetalning gjorts till fordonsägare för vissl fordon, får ny ulbetalning för
annal fordon göras endasl om detla har förvärvats mer än tre år efter
förvärvet av förstnämnda fordon, om ej särskilda skäl för fordonsbytet visas
föreligga.</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:152.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Utbetalning enligt första stycket får ej göras om den som
år upptagen i bilregistret som fordonets ägare innehar detta med nyttjanderätt
under viss tid.</span></i></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fordonsägares anspråk på medel enligt första stycket som
innestår hos staten får ej utmätas. Sedan medlen har betalats ut får utmätning
ej heller ske, om medlen hålles avskilda.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Denna lag träder i krafl två veckor efter den dag, då
lagen enligt uppgift på den har utkommit från trycket i Svensk
författningssamling.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section32>
<p class=MsoNormal style='margin-bottom:58.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section33>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>9</span></p>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:36.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utdrag<br>
BUDGETDEPARTEMENTET</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>PROTOKOLL</span></p>
<p class=MsoNormal style='margin-left:191.0pt'><span style='font-family:Verdana'>vid
regeringssammanträde 1979-02-08</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Närvarande:
statsministem Ullslen, ordförande, och statsråden Sven Romanus, Mundebo,
Wikström, Friggebo, Wirtén, Huss, Rohde, Wahlberg, Hansson, Enlund, Lindahl,
Winlher, De Geer, Blix, Gabriel Romanus, Tham, Bondeslam</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Föredragande:
statsrådet Mundebo</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><b><span style='font-family:Verdana'>Proposition
om ändring i vägtrafikskattelagen (1973:601), m. m.</span></b></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>1
Inledning</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Kilometerskattesystemet
har varil i kraft sedan den I januari 1974. Ursprungligen utgick skatten
endast för fordon inrättade för drift med annal drivmedel än bensin eller
gasol. Den I juni 1976 uividgades kilomelerskatten lill alt omfatia även
släpvagnar som dras av kilometerskalteplikligt motorfordon och har en
skattevikt över 3 000 kg.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>De
grundläggande beslämmelserna om vägtrafikbeskaltningen, varav kilomelerskatten
är en del, finns i vägtrafikskatlelagen (1973:601, ändrad senast 1978:199),
VSL. Däruiöver regleras beskattningen i vägtrafikskalle-kungörelsen (1973:776,
ändrad senasi 1978:331), VSK, kungörelsen (1973:777) om återbetalning och
avräkning av vägtrafikskall m, m. för fordon som använis ulom rikel (omtryckt
1976: 768, ändrad senast 1978:128), ÅVK, lagen (1976: 338) om väglrafikskatl på
vissa fordon, som icke är registrerade i rikel (ändrad senasi 1978:119) och i
ett flertal andra författningar.</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>Med
slöd av regeringens bemyndigande den 24 mars 1977 uppdrog jag ål en särskild
utredare atl göra en teknisk översyn av vägtrafikbeskaltningen (B 1977:05).
Utredningen antog namnet vägtrafikskatteutredningen. Direkliven för
ulredningen innebar atl den skulle göra en översyn av väglra-fikbeskatlningens
olika delar. Bland de frågor som borde las upp framhölls bl, a. uppbörden av
fordonsskatt och kilometerskatl och en allmän författningsteknisk översyn.
Särskilt borde strävas efter förenklingar i beskattningen med beaktande av
rimliga krav på att den skall vara effektiv och ge möjligheter lill en
tillfredsställande kontroll.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>'
Utredningsman departementsrådet Leif Lindstam.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section34>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section35>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>10</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Uppdraget
innefattade inte att bedöma t.ex. beskattningens nivå, avvägningen mellan
fordonsskatt och kilometerskatl eller en återgång från kilometerskall lill
skall på motorbrännolja,</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-family:Verdana'>1
ett försia delbeiänkande Kilomelerskatt (Ds B 1978: 5) har ulredningen sett
över kilometerskaltens nuvarande utformning och lagl fram olika reformförslag.
Utredningen har därvid sökt ulforma regler som medför mindre kostnader och mer
begränsal uppgiftslämnande för de skattskyldiga och underlättad administration
för myndigheterna.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Ulredningens
förslag förutsätter ändringar i bl.a. VSL och i tillämpningsföreskrifter, som
beslutas av regeringen, t.ex. i VSK. Vidare har utredningen förordat vissa
åtgärder, som inle kräver författningsändring.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><i><span style='font-family:Verdana'>I
fråga om gällande ordning och utredningens förslag lorde jag få hänvisa till
betänkandet, som bör fogas lill proiokollei i delta ärende som bilaga 1.</span></i></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Betänkandet
har remissbehandlats. Yttranden haravgetis av statens trafiksäkerhelsverk (TSV),
riksskatteverket (RSV), riksrevisionsverkei (RRV), generallullstyrelsen,
postverket, kilometerskattenämnden (KSN), kammarrätten i Göteborg, samtliga
länsstyrelser, skattelilläggsutredningen, delegationen förförelagens
uppgiftslämnande (DEFU), byråkratiutredningen, AB Svensk bilprovning, Sveriges
bilindustri- och bilgrossistförening. Motorbranschens riksförbund,
Motormännens riksförbund. Svenska busslrafikförbundet. Svenska
lokaltrafikföreningen. Svenska taxiförbundet. Svenska åkeriförbundet, Åkeriförelagamas
centralförbund och Sveriges bilskrolares riksförbund. RSV har bifogat yttrande
av Föreningen Sveriges kronofogdar. Länsstyrelsen i Gollands län har bifogat
yttrande av allmänna ombudel i länel. Länsstyrelserna i Malmöhus och Örebro län
har bifogat yttranden av resp. läns åkeriförening.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><i><span style='font-family:Verdana'>En
sammanslällning av remissyttrandena bör fogas till protokollet i detta ärende
som bilaga 2.</span></i></p>
<p class=MsoNormal style='margin-top:18.0pt'><b><span style='font-family:Verdana'>2
Föredragandens överväganden</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt'><b><span style='font-family:Verdana'>2.1
Allmänna synpunkter på kilometerbeskattningen</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt'><span style='font-family:Verdana'>Kilometerskaltens
principiella grundval är all skatt utgår i förhållande till körd vägsträcka.
Skattens höjd varierar dessutom med fordonsslag, vikt och axelarrangemang. När
denna skatleform infördes år 1974 ersatte den lidigare ulgående särskilda
skatter på brännolja. Skattenivån avpassades så all den genomsnittligt skulle
ge samma skallebelastning som den slopade brännoljebeskatlningen.</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>Övergången till
kilomelerskatt skedde av främsi två skäl. Brännoljebeskatlningen orsakade
stora kontrollproblem. Genom olika skalteundandragande åtgärder kunde den
tekniskt setl likvärdiga men väsentligt lägre beskattade eldningsoljan
användas i stället för motorbrännolja för drifl av motorfordon. Vidare ansågs
kilometerskatl vara en lämpligare skalleform</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section36>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section37>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>11</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>än
drivmedelsskatt när det gällde atl tillgodose den s. k.
kostnadsansvarig-helsprincipen, som fastslogs genom statsmakternas
trafikpolitiska beslul år 1963.</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>1 praktiken är
kilometerskattesystemet uppbyggt på följande säll. I varje
kilometerskalleplikligl fordon skall en stämplande kilometerräknare vara
inmonterad. I räknaren registreras fortlöpande den tillryggalagda vägsträckan.
Fyra gånger om året skall fordonels ägare göra en avstämpling av
ki-lomelerräknaren på särskild blankett som sänds in lill TSV. En skatteperiod
omfattar alllså i princip tre månader. Perioderna bestäms av slutsiffran i
fordonels registreringsnummer och är avpassade så att en anknytning finns lill
fordonets konlrollmärke.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-family:Verdana'>På
grundval av avstämplingskortet beräknas och debiteras skatt genom automatisk
dalabehandling utan atl något formellt beslut meddelas. Vill fordonsägaren
invända mot skallens beräkning kan han påkalla beslul i skattefrågan.</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>Särskilda föreskrifter
finns för all säkerslälla atl varje skaltskyldig fullgör sin uppgifts- och
betalningsskyldighet. Åsidosätts dessa skyldigheter får fordonet inte användas.
Vidare gäller att efterbeskattning kan ske samt att skattetillägg och
förseningsavgifi kan las ut.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-family:Verdana'>Vidare
finns särskilda regler om hur kilometerräknarapparaturen skall vara beskaffad
och vad fordonsägaren har atl iaktla om den inle fungerar tillfredsställande.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-family:Verdana'>Av
del sagda framgår all kilometerskattesystemet släller stora krav på såväl
myndigheter som enskilda. Från skilda håll har krilik riktats mot systemet.
Denna krilik lar främst sikle på '"krånglet" i hanieringen och den
omfaitande regleringen, som tillkommit i kontrollsyfte. Vidare har gjorts
gällande att systemet förorsakar enskilda fordonsägare orimligt höga kostnader
och att även det allmännas kostnader för administrationen och skatteuppbörden
är alllför höga. Från olika håll har dessutom påpekais alt systemet är
känsligt för fusk, atl kilometerräknama alllför lätt kan manipuleras och alt
det förekommer ett oacceptabelt stort skattesvinn.</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>Till dessa problem kan
läggas ett som KSN tagit upp i sitl remissyttrande. En av de större europeiska
lillverkama av dieselpersonbilar har långt framskridna planer på införande av
elektroniska hastighelsmäiare. Realiseras dessa planer kommer en vajerdriven
räknare av nuvarande lyp inte att kunna användas i dessa fordon utan all
fordonens normala utförande ändras. Hiltills gjorda undersökningar har visal
atl det kan bli svårt atl konstruera en elektronisk kilometerräknare för dessa
fordon som är säker mol manipulationer.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-family:Verdana'>Flera
av remissinstanserna menar atl nackdelama med kilometerskattesystemet är så
stora att det bör ersättas med en annan beskaltningsform. Genomgående förordas
därvid en återgång till skatt på motorbrännolja. Kontrollen av att otillätet
bränsle inte används skulle bygga på att detta försågs med ell ämne som kan
spåras vid ell enkell prov. Från flera håll</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section38>
<p class=MsoNormal style='margin-bottom:19.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section39>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>12</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>görs del gällande all ell sådant system praktiseras i
Finland med gott resultat.</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1
anledning av den nu redovisade kriiiken mol kilomelerskaltesyslemet som sådani
vill jag framhålla följande. För de brännoljedrivna personbilarna, lastbilarna
och bussarna och de nu skattepliktiga släpvagnarna är det enligt min mening
principiellt riktigt atl direkl lägga körsträckan lill grund för beskattningen.
Vidare ger kilometerskatten i molsats lill brännoljeskat-ten möjlighel alt
anpassa beskattningen efter fordonens axelarrangemang och vikt. I den framförda
kritiken mot kilometerskatlen syns dessa förhållanden inte ha beaktats.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vad jag nu har anförl hindrar självfallet inle alt
kritiken kan vara hell eller delvis befogad. För alt undersöka om så är fallel
har regeringen genom beslut den 1 februari 1979 gett vägtrafikskatteutredningen
i uppdrag att göra en allsidig ulvärdering av kilometerskallesystemet (Dir.
1979:9). Med utgångspunkt i atl de brännoljedrivna fordonen och deras
släpvagnar skall beskattas i ungefär samma utsträckning som f n. kan frågan om
alt slopa kilomelerskatten, om delta skulle visa sig önskvärl, inte avgöras
förrän ev. alternativa beskattningsformer också har bedömts. Ulredningens
ulvidgade uppdrag omfattar även att göra en sådan bedömning.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Jag vill också framhålla all regeringen genom beslul den 1
februari 1979 har gett i uppdrag åt KSN att initiera och leda arbelel med atl
ulveckla en ny kilomelerräknare, t. ex. för navmonlering, som kan användas för
i stort sett alla kilomelerskattepliktiga fordon. En mycket drift- och
manipula-tionssäker kilomelerräknare kan göra det möjligt atl vidla väsentliga
förenklingar av kilometerskallesystemet. Innan ställning las lill en ev. avveckling
av kilometerskatten bör därför möjligheterna all utveckla en sådan räknare
kunna överblickas.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kostnaderna som är förenade med utredningsarbetet bör
under innevarande budgetår få bestridas från åttonde huvudtitelns förslagsanslag
Kilo-meierbeskattning. Jag inbegriper däri kostnader för att ulforma och prova
försöksmodeller av räknardetaljer o. dyl. För näsla budgelår bör kostnaderna
belasta förslagsanslaget Riksskatteverket, efiersom verkei då övertar KSN:s
kvarvarande arbetsuppgifter.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt min mening bör kilometerskattesystemet behållas i
vart fall lill dess förutsättningarna för dess avskaffande har klarlagts.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I avvaktan på all resultatet av de nu angivna åtgärderna
föreligger bör de möjligheter till förbättringar av systemet som finns
utnyttjas. Jag övergår därför lill all behandla de av ulredningen framlagda
förslagen lill ändringar i VSL m. m. För sammanhangels skull avser jag
emellerlid också all beröra vissa spörsmål beiräffande vilka del ankommer på
regeringen alt falla beslul.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section40>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section41>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>13</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>2.2 Uppgifter tiU ledning för beräkning av kilometerskatt
m. m.</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ulredningen har föreslagit två olika åtgärder för atl
bringa ned uppgiftslämnandet för beräkning av kilometerskatl. Den ena innebär
alt antalet ordinarie avstämplingar per år minskas från fyra till tre. Därvid
har utredningen avvisat tanken på olika schablonmetoder, bl.a. med preliminära
skalleinbetalningar i förskott. Den andra innebär alt skyldigheten atl göra
ordinarie avstämpling slopas då annan avstämpling ändå görs under
av-stämplingsmånaden och denna avstämpling följs av registernotering.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt förslaget skall skatteåret delas in i tre
skatleperioder om i princip fyra månader. Vidare skall uppbörd av
kilometerskatt och uppbörd av fordonsskatt göras under en och samma
uppbördsmånad saml avstämpling i princip, med ovannämnda undanlag, göras
särskilt för beräkning av kilomelerskatt. All införa en ordning varigenom
någon av de ordinarie av-slämplingama alllid skulle ske i samband med den
årliga besiktningen hos AB Svensk bilprovning har utredningen inte ansell
lämpligt framför allt av det skälet alt besiklning kan göras när som helst
under en fem månader lång period. Detta skulle kunna leda lill stora
variationer i körsträckan mellan två ordinarie avstämplingar och därmed också
till stora variationer i skattebeloppen mellan olika skatleperioder.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Några remissinsianser har inte velat släppa tanken på atl
ett syslem med preliminära förskoltsinbetalningar av skatt vore alt föredra.
För egen del ansluter jag mig emellertid lill utredningens bedömning atl denna
metod kan komma all skapa minsl lika stora svårigheter som den löser. Jag menar
liksom ulredningen alt del nuvarande sambandet mellan avstämpling och uppbörd
bör behållas vid samtliga ordinarie uppbördslillfällen.</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Vad det då
gäller att överväga är huruvida antalet sådana avstämplingar och
uppbördslillfällen kan minskas. Denna lanke har genomgående vunnit gehör hos
remissinsianserna. De har även lill den allt övervägande delen godtagit atl
antalet bestäms lill tre per år. Själv finner jag ulredningens förslag
välgrundat. De betänkligheter som i några fall redovisas - bl. a. ökad risk för
reslföring av skatt och för all brisler i apparaturen inle upptäcks -är inle av
sådan siyrka alt de motväger de uppenbara fördelarna, främsi den avsevärda
minskningen av stämpelkortshanteringen, som står all vinna med den föreslagna
ordningen. Jag anser därför atl denna reform bör genomföras på del sätl
ulredningen föreslagit.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Reformen kräver ändringar i 9§ första stycket och 12 §
första stycket VSL,</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Även förslaget att slopa kravel på ordinarie avstämpling
när viss annan avstämpling har gjorts under avstämplingsmånaden innebär
förenklingar och bör genomföras. Detta bör i enlighel med utredningens förslag
ske genom ell tillägg till 18 § andra slyckel VSL, Där bör anges all
regeringen eller myndighei som regeringen besiämmer får medge undanlag från
skyldigheten alt göra ordinarie avstämpling. Erforderliga föreskrifter i detta
hänseende bör tas in i VSK.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section42>
<p class=MsoNormal style='margin-bottom:7.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section43>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>14</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Utredningen har utförligt behandlal frågan om all införa
möjlighel lill avstämpling och skalledebitering vid ägarbyte (avsniii 4.2.3 i
betänkandet). Utredningen har funnil atl en sådan möjlighet inte bör införas.
Jag delar denna uppfattning.</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>2.3 Brukandeförbud</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Brukandeförbud inträder om fordonsskall eller
kilometerskalt, som har förfallit lill belalning, inle har betalats, öm skallen
avser lid före del närmast föregående skatteåret eller om skatten har påförts
en tidigare ägare av fordonet genom efterbeskattning är dock den obetalda
skatten inle hinder mot brukande.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I fråga om kilometerskattepliktiga fordon inträder
brukandeförbud även om meddelade föreskrifter i fråga om
kilomelerräknarapparatur inte har iakttagits eller om föreskriven uppgift för beräkning
av kilomelerskatt inle har lämnals.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt utredningsförslaget skall bestämmelsema om
brukandeförbud för kilometerskatteplikliga fordon på grund av
uppgiftsförsummelse slopas. Kilomelerskalteplikligt fordon skall inte få brukas
om del inle är försett med kilometerräknarapparalur av godkänt slag som är
plomberad och godkänd vid besiktning och fungerar tillfredsställande. Vidare
föreslås inskränkningar i brukandeförbudet på grund av obetald fordonsskatt
och kilometerskatl.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Utredningens förslag till lättnader i bestämmelserna om
brukandeförbud har allmänt mottagits positivt av remissinsianserna. 1 fråga om
enskildheter i förslaget har dock vissa kritiska synpunkter förts fram.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>För egen del anserjag, liksom utredningen och en med något
undantag enhällig remissopinion, alt brukandeförbud för kilomelerskalteplikligt
fordon inte bör inträda därför att föreskriven uppgift för beräkning av kilometerskatl
ej har lämnats. Brukandeförbud på grund av all apparaturen inle är i
överensstämmelse med meddelade föreskrifter bör inträda endast när fråga är om
ett mer grundläggande fel. Den förra brukandeförbudsgrunden bör därför slopas
och den senare ändras i enlighel med vad ulredningen föreslagil.</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>När del gäller brukandeförbud på gmnd av obetalda
väglrafikskaller finns del anledning att närmare gå in på ulredningsförslagel.
Enligt detla skall brukandeförbud som har inträtt för vissl fordon på denna
grund automatiskt upphävas för ny ägare till fordonet om förvärvet sker vid
exekutiv auktion. Vidare har föreslagits att ett på samma grund inträtt
brukandeförbud skall kunna upphävas efter myndighetsprövning, om särskilda
skäl föreligger. Utredningen har uttalat all sådana skäl torde föreligga bl. a.
när konkursförvaltare säljer fordon från konkursbo, anlingen på offentlig auktion
eller under hand.</span></p>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ulredningen har pekat på att den föreslagna ordningen
skulle medföra</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section44>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section45>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>15</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>all
obetald skall som har förfallit till betalning före förvärvet inte skulle utgöra
hinder för den nye ägaren alt använda fordonet, vilket däremoi skulle vara
fallet om den obetalda skatten har förfallit till belalning efter förvärvel.
Delta innebär bl. a. atl den nye ägaren kan bli Ivungen all belala kilometerskatt
som förfaller till belalning efter förvärvet men som avser en tidigare ägares
användning av fordonet. Däremot kan han slippa belala fordonsskall som har
debiterats lidigare ägare men som helt eller delvis hänför sig lill lid efter
förvärvel. Enligt utredningens uppfattning talar prakliska skäl för en sådan
ordning. En expert i utredningen anser dock all reglerna om hävande av
brukandeförbud vid sådana förvärv bör utformas så att den nye ägaren skall
betala fordonsskatt lill den del denna hänför sig lill lid efter förvärvel, för
atl brukandeförbud inle skall inträda, men atl det å andra sidan inte skall
krävas alt han betalar kilometerskalt för körning före förvärvsdagen.</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>Utredningen har vidare
utlalal att brukandeförbud bör kunna hävas även när konkursbo fortsätter
konkursgäldenärs verksamhet under viss lid eller när skall har restförts och
överlämnats för indrivning och den skattskyldige har träffal avtal med
kronofogdemyndigheten om en avbetalningsplan för skatten. Utredningen har
framhållit all möjligheten för den skatlskyldige att betala skalleskulden kan
ligga i att han t. ex. kan fullfölja ell konirakt om transporter eller i all
fordonet allmänt används i rörelsen och därigenom ger intäkter.
Brukandeförbudet bör i sådana fall kunna hävas åtminstone temporärt. 1
förekommande fall bör ett sådant medgivande kunna återkallas.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-family:Verdana'>Däremoi
har inle ulredningen anseti att brukandeförbud bör kunna hävas endasl på den
grunden all köparen inle känl lill den obetalda skallen. Även när fordon, som
har sålts med förbehåll om återiaganderätl, alertas av säljaren har utredningen
menat alt skatteskuld som har uppkommil under köparens innehav av fordonet
skall vara betald för all fordonet skall få användas. Utredningen har i
sistnämnda fall pekal på beslämmelserna om "positivt restvärde" i
lagen (1978:599) om avbelalningsköp mellan näringsidkare m. fi. och i
konsumentkredillagen (1977: 981).</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>Utredningen har föreslagit
att det skall ankomma på RSV att pröva hävande av brukandeförbud och att
besvär skall kunna föras hos regeringen.</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>De föreslagna ändringama
har överlag mottagits positivt av remissinstansema. RSV och några andra
remissinsianser har dock förordal alt brukandeförbudet skall hävas automatiskt
även i konkursfallen. Vidare har RSV och ett par länsstyrelser ställt sig bakom
del särskilda yttrandet av en av experterna. Företrädare för bilhandeln har
kritiserat ulredningens uppfattning i fråga om återtagna fordon. Slutligen har
RSV och någon länsstyrelse förordal alt prövningen av om brukandeförbud skall
hävas bör anförtros åt länsstyrelserna.</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>Föregen del villjag framhålla
följande. Jag instämmer i utredningens bedömning alt brukandeförbud på grund
av obetalda väglrafikskaller kommit</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section46>
<p class=MsoNormal style='margin-bottom:19.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section47>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>16</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>atl
inträffa i vissa fall som inneburit pålagliga olägenheter. Del är därför
befogat alt genomföra vissa lättnader i bestämmelsema. Jag anser i likhel med
utredningen, att övervägande skäl talar för atl fordon som säljs på exekutiv
auktion automatiskt bör befrias från brukandeförbud. Även när särskilda skäl i
övrigt föreligger bör brukandeförbudet kunna hävas. Delta bör, i enlighet raed
utredningens förslag, kunna ske t. ex. vid försäljning från konkursbo,
fortsättande av konkursgäldenärs rörelse samt i vissa fall då skuld som avser
vägtrafikskatt avbetalas enUgt överenskommelse med kronofogdemyndighet. Några
remissinstanser har hänvisat till atl denna möjlighel i viss mån kan öppna
vägen för skalteundandragande åtgärder och förordat att brukandeförbudet i nu
avsedda fall bör hävas först efter prövning av myndighet. Jag delar denna
uppfattning, 1 likhet med utredningen anserjag att prövningen, med hänsyn bl,
a. till vikten av en enhetlig rättstillämpning, till dess närmare erfarenheter
vunnits bör göras av RSV. Mot beslut som RSV meddelar i sådan fråga bör talan
kunna föras genom besvär hos regeringen.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Jag
delar även ulredningens uppfattning att en ny ägare, som förvärvar ett fordon
under ovan angivna förutsättningar, måsle belala skatt, för vilken han själv
är skattskyldig men inle annan skatt, för atl fordonet skall få användas.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utöver
nu behandlade frågor, vilka kräver lagändring, bör vissa ändringar i
förenklande syfte göras i VSK, Vidare finns, i enlighet med vad utredningen
har uttalat, möjlighel atl genomföra förbättringar i administrativt hänseende,</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>2.4
Förseningsavgift</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningen
har föreslagit att systemet med förseningsavgift, som gäller vid lämnande av
körlängdsuppgift för kilometerskatl, skall utformas på i huvudsak följande
sätt. Förseningsavgift skaU utgå endast i de fall dubbel avgifl påförs enligt
nu gällande bestämmelser. En enstaka förseelse skall endast medföra erinran om
uppgiftsskyldigheten. Vid upprepad förseelse för samma fordon skall enkel
avgift, 100 kronor, påföras. Har enkel avgifl påförts och upprepas
underlåtenheten ännu en gång under någon av de tre närraast följande
skatteperiodema skall dubbel avgift, 200 kronor, påföras. Förseningsavgifi i nu
nämnda fall skall utgå endast när underlåtenheten avser ordinarie avstämpling.
Underlåtenhet att efterkomma anmaning alt lämna uppgifi skall medföra dubbel
avgifi, 200 kronor. Vid ifrågasatt eftergift av avgifl skall även
ursäkllighelen vid den förseelse som endast medfört erinran kunna prövas.</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-family:Verdana'>En
klar majoritet av remissinstanserna har i princip godtagit utredningens
förslag. Den närmare utformningen av de nya reglema har dock rönt en viss kritik.
Det gäUer främst frågan huruvida ursäktlighel vid en försla-gångsförsummelse,
som endasl föranleder erinran, skall kunna prövas när</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section48>
<p class=MsoNormal style='margin-bottom:19.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section49>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>17</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>efiergift
av förseningsavgifi övervägs efter ytteriigare en försummelse ati lämna
uppgift. Till dem som molsäller sig förslaget i denna del hör
skatte-tilläggsuiredningen, kammarrätten i Göleborg och lio länsstyrelser. Skattelilläggsutredningen
har föreslagil all en erinran i stället skall kunna prövas om detla yrkas inom
kortare tid, t. ex. tio dagar.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>För
egen del harjag gjort följande bedömning. Utredningen har visat att det
föreligger ett uppenbart behov av omformning av reglema om förseningsavgift.
Utredningen har också klarlagt att de flesta förseningar vid uppgiftslämnande
är av engångskaraktär. Den av utredningen föreslagna konstruktionen av
förseningsavgiftsinstilulel innebär visserligen en avvikelse från vad som
gäller vid bristande uppgiftslämnande vid övrig beskattning. Med hänsyn lill
de speciella förhållandena på kilomelerskalleområ-del bör dock en sådan
avvikelse inte inge några betänkligheter. Förslaget innebär påtagliga
administrativa fördelar, bl.a. genom alt en stor mängd förseningsavgiflsärenden
kan beräknas bortfalla. Det bör därför genomföras. Avgifl bör alltså utgå vid
upprepad försening i samband raed ordinarie uppbörd och vid försummelse alt i
lid lämna uppgifi som särskilt avkrävts fordonsägaren. De av utredningen
föreslagna avgiftsbeloppen är desamma som nu lillämpas. Jag biiräder förslaget
även i denna del.</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>När del gäller omfattningen
av en eftergiftsprövning då det övervägs atl påföra avgift på grund av upprepad
uppgiftsförsummelse, villjag frarahålla följande. Utredningen har som nämnls
visat atl de flesta förseningar av ifrågavarande slag är engångsförsummelser
och att den föreslagna ordningen kan antas komma att medföra ell betydande
bortfall av förseningsavgiftsärenden. Följaktligen bör, om den föreslagna
ordningen genomförs, även ärenden angående ifrågasatt efiergift minska avsevärt
i omfallning. Under sådana förhållanden anserjag inte att arbetssituationen vid
länsstyrelserna utgör något bärande skäl mol atl låla prövningen av efiergift
omfatta även omständigheterna vid den försummelse som föranlett erinran. För
de skattskyldiga kan del le sig slölande alt den som kommer i fråga för
avgifispåföring på grund av upprepad uppgifisförsummelse skall kunna påräkna
eftergift om ursäktlighel föreligger för den senasle försummelsen men inte om
endasl den tidigare varil ursäktiig. Därtill kommer atl en skallskyldig inte
lorde kunna frånkännas rätten att i ett avgiftsärende åberopa att en erinran,
som han har erhållit vid ett tidigare tillfäUe, varit obefogad av andra skäl
än ursäktlighet, t. ex, därför atl han inte varil skyldig alt lämna uppgift. En
ordning som innebär all olika invändningar mol en avgifispåföring i
processuellt hänseende behandlas olika är enligt min mening inte lämplig.</span></p>
<p class=MsoNormal><i><span style='font-family:Verdana'>Av det sagda framgår
attjag biträder ulredningens uppfattning all prövning av fråga om eftergift av
förseningsavgift skall kunna omfatta även närmast föregående försummelse, om
denna endast har leti till erinran. Vid delta förhållande bör
förfallningslexlen lill 28 § ulformas i enlighet med ulredningens förslag. Jag
vill i detla sammanhang också betona vikten av att </span></i><i><span
style='font-size:8.0pt;font-family:Verdana'>2 Riksdagen 1978179. 1 saml. Nr
94</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section50>
<p class=MsoNormal style='margin-bottom:4.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section51>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>18</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>de skattskyldiga får lillräcklig informaiion om gällande
bestämmelser när en erinran skickas ul.</span></p>
<p class=MsoNormal style='margin-top:20.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>2.5 Åtgärder vid fel på apparaturen m. m.</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ulredningen har föreslagil vissa lättnader för
fordonsägama vid reparation och besiklning av kilometerräknarapparalur. Enligt
förslaget skall en möjlighet införas för länsstyrelsema all medge förlängning
av den ireda-garsfrisl, räknai från dagen då ett fel på apparaturen har
uppläckts, som nu gäller för reparationen. Vidare skall besiktningsfrislen,
räknai från dagen för reparation, förlängas från nuvarande tre lill tio dagar.
Förslaget innebär alt del i 21 § VSL bör anges all regeringen eller myndighet
som regeringen besiämmer får medge alt fordon får brukas i avvaklan på reparation
eller besiklning av apparaturen, oavsell vad som annars gäller i fråga om brukandeförbud
för fordon som saknar kilometerräknarapparalur eller vars apparatur är
bristfällig. Enligt utredningens förslag skall prövningen av reparationsfristen
göras av beskattningsmyndighelen, dvs. av länsstyrelsen.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Remissinsianserna har genomgående hälsat med
tillfredsslällelse att beslämmelserna om reparationsfrisl och besiktningsfrisl
mjukas upp. Jag finner också övervägande skäl tala för att lättnader i berörda
hänseenden genomförs. Endasl på ett par punkter villjag kommentera
utredningsförslaget.</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>En del
länsstyrelser har gett uttryck åt en viss osäkerhet beiräffande ansöknings-
och beslulsförfarandet saml inriktningen och omfattningen av den prövning som
skall göras, då en förlängning av reparalionsfrislen begärs. Jag vill
härvidlag underslryka att, för all inle förtjänsten med dis-pensinstilulel
skall omintetgöras genom atl brukandeförbud hinner inträda innan beslut
föreligger, beslutsprocessen måste kunna ske snabbi och utan alltför stor
vidlyftighet. Ansökningsförfarandet bör inte med nödvändighet behöva vara
skriftligt. Detla får dock inle hindra att tillämpningen blir restriktiv. Del
skall ha visals atl särskilda skäl föreligger för all förlängning skall kunna
medges. Ell exempel härpå, som ulredningen också framhåller, är bristande
lillgång lill reservdelar. Jag anser däremoi inte alt fordonsägarens
personliga förhållanden normalt skall kunna uigöra skäl för förlängning av
lidsfristen. I övrigi förutsätter jag att RSV uifärdar erforderiiga anvisningar
på detta område för alt säkerslälla en likformig lillämpning av beslämmelserna
i alla län.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den av ulredningen föreslagna möjlighelen alt anföra
besvär över be-skaltningsmyndighelens beslut i fråga om reparationsfristen
finner jag ej skäl atl genomföra. Del är yllersl tveksamt om fordonsägama
skulle vara betjänta av en sådan besvärsrätt, efiersom brukandeförbud i
normalfallet torde hinna inträda innan besvärsmyndigheten hunnit pröva frågan,</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ulredningen har lämnat ytterligare förslag för att
slimulera fordonsägaren all göra funktionskontroll under ordinarie
avstämplingsmånad, somjag</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section52>
<p class=MsoNormal style='margin-bottom:18.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section53>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>!</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>19</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>finner
välbetänkta. Sålunda bör det vara av värde om de ordinarie av-stämplingskorten
förses med viss informationiför alt underlätta en sådan kontroll. Denna fråga
faller inom RSV:s kompetensområde och kräver ingen författningsändring.</span></p>
<p class=MsoNormal style='margin-top:20.0pt'><b><span style='font-family:Verdana'>2.6
Särskilda rutiner för vissa skattskyldiga</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Ulredningen
har föreslagit att det skall föreligga en möjlighel att slopa kravet på
kilomelerräknarapparatur för vissa företag med stor fordonspark, som är
svåråtkomlig och fördelad på många uppslällningsslällen, under förutsättning
atl körsträckan ändå kan beräknas tillförlitligt. Sådana dispensfrågor skall
enligt förslaget prövas av regeringen eller myndighet som regeringen besiämmer.
Utredningen beionar atl möjlighelen all ge dispens måsle utnyttjas restriktivt.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Fordon,
för vilka dispens har medgetts, kommer sålunda inte alt omfattas av det
brukandeförbud som annars gäller när kilometerräknare inte är installerad.
Dispensen skall enligt förslaget kunna omfatia del av fordons-park. Dispensen
bör kunna återkallas när förutsättningar för denna förmån inte längre är för
handen eller vid missbruk. Vid överlåtelse får särskild avräkning och uppbörd
ske. Motsvarande måste gälla även i del fall ett företag med dispens förvärvar
ell redan kilomelerskattepliktigt fordon.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Åtskilliga
remissinsianser har lillslyrkt förslaget eller lämnal det utan erinran.
Länsstyrelsen i Stockholms län har framhållil alt fordons körsträckor i vissa
fall har beräknats med ledning av fordonsägarens statistik när
kilomelerräknaren har varil ur funktion under någon del av skalleperioden.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Kritik
har emellertid också riktats mot förslaget av en del remissinstanser.
Betänkligheterna går i allmänhet ut på alt förslaget medför orättvisor och
brisiande konkurrensneutralitet mellan olika förelag, all avgörandena kan bli
svåra när del gäller gränsdragningsproblem och att länsslyrelsemas
kontrollarbete kan förväntas öka avsevärt.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>För
egen del villjag anföra följande. Jag har tidigare framhållit alt kilomelerskatten
i princip måsle bygga på en kilometerräknarapparalur. Ell avsteg från denna
princip kräver siarka skäl. Jag vill inte bestrida all vissa fordonsägare, av
skäl som utredningen har anfört, kan åsamkas relativt sett mer arbete med
kilomelerskatten än andra fordonsägare. Samtidigt kan inle uteslutas alt del
föreslagna dispenssyslemel i enlighet med vad vissa remissinsianser har uttalat
skulle medföra tillämpningsproblem och risk förökat kontrollarbete, orättvisa
och bristande konkurrensneutralitet. Jag vill också framhålla att systemet
skulle ställa mycket stora krav på en fordonsägare som har fåll dispens.
Misslag eller missbruk skulle kunna leda till atl dispensen ålerkallas och
förelaget blir skyldigt all åter låta montera kilometerräknarapparalur i sina
fordon. Med hänsyn lill vad jag nu har anförl är jag inte f.n. beredd alt godla
utredningens förslag på denna punkt.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section54>
<p class=MsoNormal style='margin-bottom:6.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section55>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>20</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>1 vissa andra situationer kan det dock finnas behov av all
befria från skyldigheten att förse kilometerskatleplikligi fordon med
kilometerräknarapparalur. Jag länker närmasi på sådana fall då ett fordon inle
alls eller endasl med särskilt stora svårigheter kan förses med kilomelerräknare
och körsträckan ändå kan beräknas tUlförlitiigt. Enligt gällande ordning får
fordonen inte användas i avsaknad av kilometerräknarapparalur. De av utredningen
föreslagna ändringama i 17 och 21 §§ VSL är av värde för alt göra det möjligt
att ändå använda fordonen. Erforderliga föreskrifier för uppbörd av
kilomelerskatt m, m. i nu avsedda fall bör tas in i VSK.</span></p>
<p class=MsoNormal style='margin-top:20.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>2.7 Kilometerskattemärke m. m.</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt gällande bestämmelser skall kilomelerskaltepliktig
personbil som används ulom rikel i vissa fall vara försedd med särskilt märke,
s. k, kilometerskattemärke, som visar all fordonet är kilometerskalteplikligt.
Denna skyldighet gäller i de fall gränspassering sker lill eller från annal
land än Norge. Märket tillhandahålls av länsstyrelse och kostar 10 kronor.
Bestämmelser härom återfinns i 17 § VSL samt i ÅVK.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Utredningen har övervägt ett slopande av dessa
bestämmelser men ansett sig inle böra föreslå en sådan ålgärd, med hänsyn lill
den funktion märket fyller i konlrollhänseende. Likaså har ulredningen avvisat
den från ett par håll framförda tanken atl märket skulle distribueras för alla
kilometerskattepliktiga personbilar, eftersom detla enligt utredningens
uppfattning skulle vara en onödig administrativ omgång. Däremot har
ulredningen föreslagit dels atl lullanslalt skall mot en avgifl av 25 kronor
tillhandahålla kilometerskattemärke vid gränspassering, dels vissa andra
ändringar i ÅVK.</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Jag delar ulredningens bedömning att skyldigheten all
förse kilometer-skattepliktig personbil med kilometerskattemärke vid användning
ulom riket bör kvarslå oförändrad. Jag avser alt i annal sammanhang föreslå
regeringen all beslula om ändringar i ÅVK i huvudsak i enlighet med ulredningens
förslag. Detla innebär bl. a. att jag f. n. inle är beredd att bilräda vid
remissbehandlingen framförda förslag om mer långtgående skyldigheler, t. ex.
av innebörd atl alla brännoljedrivna personbilar obligatoriskt skall förses med
särskild markering.</span></p>
<p class=MsoNormal style='margin-top:20.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>2.8 Övriga frågor</span></b></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ulredningen har föreslagil alt regeringens rält enligt 12
§ VSL alt medge undantag från skyldigheten atl belala fordonsskall i förskott
skall kunna delegeras lill myndighet. Sådan delegeringsmöjlighel finns redan i
vissa fall i VSL, t, ex. i 9§ iredje siycket och I7§ andra stycket. Förslaget
bör genomföras. Motsvarande ändring bör göras i 17 § första stycket VSL.</span></p>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1 27 § VSL, som innehåller bestämmelser om skattetillägg,
finns f n. i</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section56>
<p class=MsoNormal style='margin-bottom:18.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section57>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>21</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Iredje slyckel en hänvisning lill 37 g § lagen (1959: 92)
om förfarandel vid viss konsumiionsbeskatining, förfarandelagen.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I 37g§ försia siycket förfarandelagen regleras
behörighelen för beskattningsmyndighelen alt besluta om särskild avgifl saml
allmänna ombudets rätt alt föra talan om skattetillägg. Molsvarande
bestämmelser finns i 27 § fjärde siycket VSL. Hänvisningen i 27 § VSL lill 37 g
§ förfarandelagen bör därför begränsas så atl den inle omfattar paragrafens
försia stycke.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I 28 § VSL, som innehåller bestämmelser om
förseningsavgift, finns f. n. i tredje stycket en hänvisning till 37 g § andra
stycket förfarandelagen, vari del anges all omprövning av avgifispåföring skall
ske även om den skatlskyldige framställer yrkande härom efter besvärstidens
utgång under förutsättning all beslut om skatten för den beskatlningsperiod
avgiften avser inle har vunnit laga krafl.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vissa remissinstanser har kritiserat hänvisningen i 28 §
VSL till 37 g § andra slyckel förfarandelagen såsom inadekvat. RSV och några
länsstyrelser har framhållil alt väglrafikskatl påförs utan all särskilt
beslul meddelas. Endast i de fall länsslyrelse fastställer skallen meddelas
beslul. Del finns således i regel inte något beslut som har vunnit laga kraft.
Detla skulle innebära att beslut om förseningsavgift i regel kunde omprövas
hur lång tid som helst efter beslutet.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Liknande synpunkier har framförts av länsstyrelsen i
Kopparbergs län, som tillagt bl. a. följande. I de fall skatten har debiterats
enligt inkommet avstämplingskort är skattebeloppet i normalfallet hell riktigt
beräknal och nägon anledning för fordonsägaren att påkalla beslut finns alltså
inte. 1 det fall skallen har debiterats efter skönsmässiga grunder
överenssiämmer likväl debiterat belopp ofta relativt väl med den skatt som
skulle debiterats om uppgifi om körsträcka lämnats. Det finns därför som regel
inte heller i dessa fall anledning för den skallskyldige all påkalla beslul om
fastställelse av kilometerskatten.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt min egen bedömning är denna kritik berättigad. Det
finns således anledning all se över hänvisningen lill 37 g § andra slyckel
förfarandelagen i 28 § VSL.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av förarbetena till den nuvarande lagstiftningen (prop,
1977/78: 136 s. 168 och 186) framgår att syfiet med bestämmelsema har varil atl
minska risken för alt skattskyldiga, som ser ett beskaltningsbeslul och ett
beslul om särskild avgift som ett enda avgörande, lider en rättsförlust
därigenom att de överklagar endast del förra beslutet men låler det senare
vinna laga krafl. För all undanröja dessa effekier ansågs del befogal all
införa bestämmelser som tillåter omprövning även av lagakraftägande beslul om
särskild avgift under sådana förhållanden. En bestämmelse av denna innebörd
antogs ha mindre betydelse i fråga om förseningsavgift än beträffande
skattetillägg.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Genom att förfarandel vid uppbörd av kilometerskatl vid
utebliven eller för sent lämnad uppgifi präglas av automatik och atl ett
formellt fastslällel-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section58>
<p class=MsoNormal style='margin-bottom:19.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section59>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>22</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>sebeslut om skatten sällan påkallas föreligger i
normalfallet endast ett beslul alt överklaga, nämligen beslutet om
förseningsavgift. I de fall den skaitskyldige påkallar beslul om skatten kan
man med fog förutsätta atl han är medveien om all detla beslut är ett från
avgifispåföringen åtskilt avgörande. Risken för rättsföriuster av lidigare
angivel slag lorde i dessa fall vara mycket lilen.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>1 de fall en skaltskyldig påförs skatt genom
efterbeskattning enligt 24 eller 25 § VSL och därjämte förseningsavgifi skulle
det kunna befaras atl han inte gör åtskillnad på beslulen vid eventuella
besvär. Antalet sådana beslut torde dock vara försumbart.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Mol bakgrund av vad jag nu har anfört bör rätten atl i en
skatteprocess få ett lagakraftvunnel beslul om förseningsavgift omprövat kunna
slopas niir det gäller väglrafikskatl. Jag förordar därför atl hänvisningen i
27 § iredje siycket VSL till 37 g § andra stycket förfarandelagen slopas.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>En annan fråga jag önskar ta upp i detla sammanhang är
ansvarsbestämmelserna vid manipulation av kilometerräknare. Enligt 33 § VSL
dömes den som uppsåtligen vidtar ålgärd med kilomelerräknarapparatur så alt
körsträcka som skall ligga till grund för beräkning av kilomelerskatt för
fordonet ej regislreras eller regislreras för lågt till böter eller fängelse i
högst sex månader. Om förfarandel ulgör ett led i gärning som är belagd med
strängare slraff enligt skattebrotlslagen lillämpas i stället den lagen. KSN har
pekal på bestämmelsen i 33 § VSL i praktiken har kunnai tillämpas endast då
gämingsmannen har erkänt brotl. Ell bestridande från fordonsinnehavarens sida
leder - även i de fall då han påträffas med något verktyg eller dylikt
instoppat i räknaren - ofta inte ens till åtal. Innehavaren behöver i regel
till grund för sill bestridande endasl åberopa all någon annan måsle ha utfört
handlingen. Straffansvar bör därför, enligt nämndens uppfattning, kunna
inträda även vid vårdslöst förfarande med kilometerräknarapparaturen som
medför att denna inte är i föreskrivet skick.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Jag finner i likhel med nämnden all del är angelägel atl
komma tillrätta med fusk med räknarapparaluren. Jag delar nämndens uppfattning
atl även vårdslöst förfarande bör kunna leda lill slraff. Påträffas under
körning ett kilometerskalteplikligt fordon med manipulerad räknare, hören
förklaring av föraren eller ägaren att han ej känl till manipulationen alltså
inte godtas utan vidare, I sådana fall bör ägaren eller i förekommande fall
brukaren kunna fällas till ansvar även om han endast förfaril grovt oaktsamt.
Den grova oaktsamheten kan ligga däri atl föraren eller ägaren inle har upptäckt
t. ex. alt ett främmande föremål har placerats i räknaren, varigenom dennas
funktion har störts.</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Straffbestämmelsen i 33 § VSL bör ändras i enlighel med
vad jag nu har anfört.</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Slulligen villjag la upp en fråga som närmasi berör
försäljningsskall på motorfordon men som har anknytning lill vägtrafikskatten.
Genom förordningen (1978:458) om ändring i bilregislerkungörelsen (1972:599)
och för-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section60>
<p class=MsoNormal style='margin-bottom:19.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section61>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>23</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>ordningen (1978:456) om ändring i fordonskungörelsen
(1972:595), vilka Irädde i kraft den 1 januari 1979, har bestämmelserna i
nämnda kungörelser om ägare av fordon gjorls tillämpliga på den som innehar
fordon med nyttjanderätt för bestämd lid om minsl ett år. På grund av lydelsen
av I § VSL medför ändringama alt den som innehar fordon med sådan nyttjanderätt
anses som fordonets ägare också i fråga om vägtrafikskall. Därför kan t.ex.
bestämmelserna om befrielse från skatteplikt i 40§ VSL bli tillämpliga också
på fordon som innehas med sådan nyttjanderätt.</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Enligt 13
§ lagen (1978:69) om försäljningsskall på motorfordon, LEM, skall
riksskatteverket lill fordonets ägare betala ut ett belopp som svarar mol
försäljningsskatten på fordonet, om länsstyrelse enligt 40§ VSL har medgett
befrielse från skatteplikt för fordonet i samband med all del registrerats
eller, om det avställls vid registreringen, när avställningen upphört. Om
någon, efter uigången av år 1978, blir innehavare av fordon med nyttjanderätt
för bestämd tid om minst ett år och detta sker i samband med registreringen
eller, om fordonet avställls vid regislreringen, när avställningen upphör, kan
beloppet enligt gällande bestämmelser få betalas ul till innehavaren trots att
inle denne ulan uthyraren har betalat försäljningsskall för fordonet, Detla är
enligt min mening inte lämpligt,</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Författningsmässigt bör detla förhållande rättas lill
genom alt ett nytl andra siycke förs in i 13 § LEM mellan första och nuvarande
andra styckena, enligt vilkel ulbetalning enligt försia slyckel ej får göras
om den som är upplagen i bilregistret som fordonels ägare innehar detta med
nyttjanderätt under viss lid,</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>2.9 Ikraftträdande</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De nya bestämmelserna i VSL bör i princip träda i kraft
den 1 augusti 1979, Härigenom erhåller berörda myndigheler erforderlig lid för
information, dataprogrammering och liknande. Del ankommer på regeringen alt
meddela de föreskrifter som behövs för en övergång från fyra lill tre skatteperioder
per skatteår.</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>3 Hemställan</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Med hänvisning lill vad jag nu har anförl hemställerjag
att regeringen föreslår riksdagen alt aniaga inom budgetdepartementet
upprättade förslag lill</span></p>
<p class=MsoNormal style='margin-left:11.0pt;text-indent:0cm'><span lang=EN-US
style='font-size:9.0pt;font-family:"Times New Roman"'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>lag om ändring
i vägtrafikskatlelagen (1973:601)</span></p>
<p class=MsoNormal style='margin-left:11.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Times New Roman"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>lag om ändring
i lagen (1978: 69) om försäljningsskall på motorfordon.</span></p>
</div>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section62>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section63>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>24</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt'><b><span style='font-family:Verdana'>4
Beslut</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-family:Verdana'>Regeringen
ansluler sig lill föredragandens överväganden och beslutar alt genom
proposition föreslå riksdagen alt antaga de förslag som föredraganden har lagt
fram.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section64>
<p class=MsoNormal style='margin-bottom:92.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section65>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>25</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><i><span style='font-family:
Verdana'>nfillnt</span></i></b><b><i><span style='font-family:Verdana'> </span></i></b><b><i><span
style='font-family:Verdana'>Bilaga 1</span></i></b></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:86.0pt;margin-bottom:
0cm;margin-left:61.0pt;margin-bottom:.0001pt'><b><span style='font-size:16.0pt;
font-family:Verdana'> BUDGETDEPARTEMENTET</span></b></p>
<p class=MsoNormal style='margin-top:35.0pt;margin-right:69.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-size:27.0pt;
font-family:Verdana'>ÖVERSYN AV VÄGTRAFIKBESKATTNINGEN</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><b><sub><span style='font-size:
20.0pt;font-family:Verdana'>DEL 1</span></sub></b></p>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-size:20.0pt;
font-family:Verdana'>Kilometerskatt</span></b></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:36.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><b><span style='font-size:20.0pt;
font-family:Verdana'>Betänkande av vägtrafikskatteutredningen</span></b></p>
<p class=MsoNormal style='margin-top:50.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><sub><span style='font-size:
20.0pt;font-family:Verdana'>Ds B 1978:5</span></sub></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section66>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section67>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section68>
<p class=MsoNormal style='margin-bottom:104.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section69>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop. </span></b><b><span
style='font-size:11.0pt;font-family:Verdana'>l91Sfl9:</span></b><b><span
style='font-size:11.0pt;font-family:Verdana'>94</span></b></p>
<p class=MsoNormal style='margin-top:29.0pt;margin-right:146.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Till Statsr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>det och
chefen f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r budgetdepartementet</span></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt regeringens benrTidigande den 24 mars 1977
tillkallade chefen f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r budgetdepartementet den 15 april
1977 kammarr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttsassessorn Leif Lindstam att som
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild utredare g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra en teknisk </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>versyn
av v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikbeskattningen (B 1977:05).</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Till experter f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rordnades
den 15 april 1977 f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rste byr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>sekreteraren Sven Bornhager, bitr. skattedirekt</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ren Lennart Carlson, avdelningsdirekt</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ren Birger Eriksson, byr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>direkt</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ren
G</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ran Guste och departementssekreteraren
Gunnar Skarell.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Utredningen har antagit namnet v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatteutredningen.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Till sekreterare </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>t
utredningen har f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rordnats byr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>direkt</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ren
Mats Sj</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>strand.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Utredningen f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmed l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna sitt delbet</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nkande
</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>versyn av v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikbeskattningen. Del 1, Kilometerskatt.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>S</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilt yttrande har avgivits av
Carlson.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Stockholm i juli 1978</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Leif Lindstam</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:147.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>/Mats Sj</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>strand</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section70>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section71>
<p class=MsoNormal style='margin-bottom:23.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section72>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>INJMEltfvLL</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Sid.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section73>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section74>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>rURKORTNINGAR</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>SAI-tt1AI1FATTNING</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>FÖRF.'TTNINGSFÖRSLAG</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:28.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>30 31 </span></i><i><span style='font-size:8.0pt;
font-family:Verdana'>3h</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section75>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section76>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1
UTREDNINGENS ARBETE</span></p>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1.1 Direktiven</span></p>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1.2 Arbetets uppl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggning</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:27.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><i><span style='font-size:8.0pt;
font-family:Verdana'>6!* 61* 6k</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section77>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section78>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>GÄLLAIOTE
BESTÄ-It'IELSER M.M.</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Skattepliktiga
fordon</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Skattskyldighet</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:22.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.3.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Montering m.m..</span></p>
<p class=MsoNormal style='margin-left:22.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.3.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Besiktning</span></p>
<p class=MsoNormal style='margin-left:22.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.3.3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Kontroll m.m.</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.4<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r och skatteperioder m.m. f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vagtrafilsicatt</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.5<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Uppgift till
ledning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>kning av kilometersiatt</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.6<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd m.m. av kilometerskatt</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.7<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llelse av skatt, efterbeskattning m.m.</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.8<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.9<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.10<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Skattekontroll</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.11<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Utlandstrafik
och kilometerskattem</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rke</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.12<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Straffbest</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cmelser</span></p>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:27.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>66 70 TO</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:27.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>71 72 73</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:27.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>75 77 78</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:27.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>oO 32 83</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:28.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>85 86</span></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>67</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section79>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section80>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ERFARENHETER
AV OCH KRITIK MOT KIL0METERSKATTESYSTO'ET M.M.</span></p>
<p class=MsoNormal style='margin-left:21.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5.1 Myndigheternas verksamhet och erfarenheter
av be<br>
skattningen</span></p>
<p class=MsoNormal style='margin-left:22.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>3.1.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>L</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsema</span></p>
<p class=MsoNormal style='margin-left:22.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>3.1.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>RSV</span></p>
<p class=MsoNormal style='margin-left:22.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>3.1.3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>TSV</span></p>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:22.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>3.1.4<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>KSN</span></p>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:22.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>3.1.5<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Tullverket</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-family:"Times New Roman"'>3.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>De skattskyldigas
erfarenheter av beskattningen</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-family:"Times New Roman"'>3.3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Kritik raot
kilometerskattesysteir.et</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:22.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>3.3.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>RRV:s revisionsrapport</span></p>
<p class=MsoNormal style='margin-left:22.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Times New Roman"'>3.3.2<span
style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>TSV:s
promemoria</span></p>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>90</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:23.0pt;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>90 90 95</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:21.0pt;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>97 97</span></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:22.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>100 101 103</span></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:23.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>103 105</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section81>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section82>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>29</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-family:Verdana'>Sid.</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-family:Verdana'>4 </span><span
style='font-family:Verdana'>Ö</span><span style='font-family:Verdana'>VERV</span><span
style='font-family:Verdana'>Ä</span><span style='font-family:Verdana'>GAIDEN
OCH F</span><span style='font-family:Verdana'>Ö</span><span style='font-family:
Verdana'>RSUG</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>109</span></p>
<p class=MsoNormal style='margin-left:11.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Kilometerr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knarapparaturen</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>lio</span></p>
<p class=MsoNormal style='margin-left:32.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Uppgifter till ledning f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r ber</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kning av
kilometerskatt, m.m.</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>112</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:33.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.2.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Sambandet mellan avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpling
och uppb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rd</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>113</span></p>
<p class=MsoNormal style='margin-left:33.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.2.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>.antalet ordinarie avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mplingar
per </span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>g 4.2.5 Avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpling vid </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>garbyte</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>12</span><span style='font-family:Verdana'>»</span><span
style='font-family:Verdana'> 4.2.4 Undantag fr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>n skyldigheten att g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ra ordinarie
avst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mpling</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>]_29</span></p>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-family:Verdana'>4.3 UpiDb</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rd m.m,
av v</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>gtrafikskatt</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>133</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>133</span></p>
<p class=MsoNormal style='margin-left:33.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.3.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Skatteperioder m.m. f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gtrafikskatt</span></p>
<p class=MsoNormal style='margin-left:65.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.3.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>F</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rfallodagar vid ordinarie
uppb</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rd av v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gtrafikskatt</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>138</span></p>
<p class=MsoNormal style='margin-left:33.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.3.3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Senaste dag f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r uts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndning av
skattekrav</span></p>
<p class=MsoNormal style='margin-left:65.0pt'><span style='font-family:Verdana'>vid
ordinarie uppb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rd</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>ii+o</span></p>
<p class=MsoNormal style='margin-left:11.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.4<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Brukandef</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rbud</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>l**</span></p>
<p class=MsoNormal style='margin-left:11.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.5<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>F</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rseningsavgift</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>152</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:33.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.5.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>P</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ringsgrunder
m.m.</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>153</span></p>
<p class=MsoNormal style='margin-left:65.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.5.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpningen
av g</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llande best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelser om eftergift av avgift m,m.</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>157</span></p>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-family:Verdana'>4.6 </span><span
style='font-family:Verdana'>Ö</span><span style='font-family:Verdana'>vriga fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gor</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>158</span></p>
<p class=MsoNormal style='margin-left:33.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.6.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Funktionskontroll m,m,</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>158</span></p>
<p class=MsoNormal style='margin-left:33.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.5.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>S</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rskilda rutiner f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r vissa
skattskyldiga</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>i6i<</span></p>
<p class=MsoNormal style='margin-left:33.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.6.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Kilometerskattem</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rket m,m,</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>17</span></p>
<p class=MsoNormal style='margin-left:64.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.6.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Plombering och
myndighetskontroll av kilometerr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knarapparatur</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>173</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>5 SPECIAmOTIVSRING</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>177<br>
S</span><span style='font-family:Verdana'>Ä</span><span style='font-family:
Verdana'>RSKILT YTTRAITOE</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>188<br>
BILAGOR</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>189</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section83>
<p class=MsoNormal style='margin-bottom:42.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section84>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>30</span></p>
<p class=MsoNormal style='margin-top:31.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>Ö</span><span
style='font-size:9.0pt;font-family:Verdana'>RKORTNINGAR</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>ASB Aktiebolaget Svensk Bilprovning</span></p>
<p class=MsoNormal style='margin-left:45.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>FFL lagen (1959:92) om f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rfarandet vid viss konsumtionsbeskattning</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>GTS generaltullstyrelsen</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>KSN
kilometerskatten</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnden</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>LU lagutskottets bet</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nkande</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>prop. proposition</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>rskr riksdagens skrivelse</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>RRV riksrevisionsverket</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>RSV riksskatteverket</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>SkU skatteutskottets bet</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nkande</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>TSV statens trafiks</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kerhetsverk</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>VSK- v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskattekung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen (1973:776)</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>VSL v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskattelagen
(1973:601)</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Å</span><span style='font-size:9.0pt;font-family:Verdana'>VK
kung</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>relsen (1973:777) om </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>terbetalning och</span></p>
<p class=MsoNormal style='margin-left:44.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>avr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning av v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt m.m, f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r fordon som anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nts utom riket</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section85>
<p class=MsoNormal style='margin-bottom:62.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section86>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>31</span></b></p>
<p class=MsoNormal style='margin-top:30.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>'•■:\rz </span><span style='font-size:9.0pt;
font-family:Verdana'>uu-odra </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r </span><span
style='font-size:9.0pt;font-family:Verdana'>£</span><span style='font-size:
9.0pt;font-family:Verdana'>.t; p</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra en
Lelinisl; </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vers-.T, av v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rtrafiicce-</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi har b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rjat v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rt arbete ,T.ed en </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>vers,. av kil</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r.eterbesicatt-nings". Vi har
utr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tt fr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>n att kilorrietersliatte:"! </span><span style='font-size:9.0pt;
font-family:Verdana'>£</span><span style='font-size:9.0pt;font-family:Verdana'>l-:all
fin.nas ;:var f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r alla fordon son:i nu </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r ]:ilo.T.etsrsi:attepli::ti;ra och att alla sc.dana
fordon i princip sliall vara f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsedda ned s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskild kilometerriiknarapparatur. Fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n denna utg</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ncspunkt
har vi unders</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kt m</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>jligheterna att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>renkla bes!:attningen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ren::lin2;ar 'ran istad/.on.Mas
bl.a. genom att uppgiftsl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnandet begriinsas. </span><span
lang=EN-US style='font-size:9.0pt;font-family:Verdana'>VI </span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>resl-iir att antalet skattsperioder f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r ]:ilo.".etsr3:;att och fordonsskatt -inslras fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n fyra t-ill tre per </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r. H</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rigenor. .Tiinsliar antalet
ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingar och uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdstillfLlllen till tre per </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r oclis</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> att ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling inte sr.all beh</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>va g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras om viss annan avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>.mpling har gjorts under avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplings-m-</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nadon,
t.e::. avsl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling i samband med besilitning av
r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>k.nar-apparatur hos AB Svensk
Bilprovning eller avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling i samband .T.sd
griinspassering.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Sr.stto-oerloderna f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordonss!:att och kilcmeterskatt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>resl</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>s </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndrade f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r samtliga fordon till f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljd av att sk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ret delas in i tre i st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fyra delar. Vi f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r d.</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>remot med ett undantag ingen </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndring betr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ffande
skatte</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ren. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordon med slutsiffra 5 i registreringsnumret f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>resl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r vi
emellertid att skatte</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ren </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndras f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt
skall g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras under september i st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
under augusti.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud k.an nu
g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lla i ett flertal situationer. Det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
m.ening angel</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>get att brulcandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud intr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>der
endast n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r befogat och n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
sanktione.n kan antas vara effektiv. Vi f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>resiir
att brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lla f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
kilometerskatteplik.tigt fordon som inte </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsett med kilo-meterr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knaraooaratur av gcdk.</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nt slag so.m </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r ■olomberad och</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section87>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section88>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>32</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>trod.';</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nd vid
bocilitnin samt ;'u;-iTsrar tillfredsst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llande.
Dess-■rcc-m 3!:all brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rb-.d,
E;;m nu </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r fallet, i ririncip inxr';'do. on
till betalning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfallen ford::nss':att eller
kilomoterskatt inte har betalats. Den nuvarande bosx</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>.mmelsen om brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>resk.riven uppgift till ledning f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>k.ning av ki-lometersiiatt inte har
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>.mnats f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>resl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>s slooad.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r vidare vissa insk.r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nk.ningar av
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grijind av obetald v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafik.ska-ct. il</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r ett fordon
har s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>lts vid exekutiv f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljning f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>resl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r vi att den
nye </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>.qaren skall fi a.nv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nda det utan hinder av att s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljaren inte har erlac;t v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt som </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>vilar
hono.m. Dessutom f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r vi att bru-k.andef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
sk.all kunna upph</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vas i andra fall om s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda sk.</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>religger. Beslutander</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tten i s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dana
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>renden b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ank.</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>mma
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> rik.sskatteverk.et.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r mening g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r de speciella f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llanden som g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilomexerskatten att s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rsk.ilda best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser
om p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ring av f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r g</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lla p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> detta skatteomr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>de.
En enstalia f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsummelse att i r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt tid l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>m.na
uppgift till ledning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>kning av kilometerskatt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
en sk.attepericd b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r me.ninf; f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ranleda
endast sn erinran t.ill fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen om
best-</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelser-na om uppgiftsl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnande och o.m f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rse.ningsavgift.
Upprepar </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsummelsen .f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
sa.mma fordon inom tre skatteperioder b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift utr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>. Avgift b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> med dubbelt belopp om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseelsen </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ter
upprepas inom tre skatteperioder fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n
de:'i period som en p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rd f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift avser.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ordinarie st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpelkort
skall nu st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplas och postas senast den sista
dage:: i avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden. Vi f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>resl</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r att deixia best</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mmelse </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndras s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> att det i st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llet
stadgas </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt st</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpelk.ort sk.all ha kor.irat in till TSV senast den 4 i m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden efter av-st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplings.m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppt</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>c;:s det att kiiometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen i ett'fordon inte </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r i f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>resi-rivct
sliic;; f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r </span><span lang=EN-US
style='font-size:9.0pt;font-family:Verdana'><a href="http://fordo.net/"><span
style='color:windowtext;text-decoration:none'>fordo.</span></a><a
href="http://fordo.net/"><span style='color:windowtext;text-decoration:none'>net</span></a>
</span><span style='font-size:9.0pt;font-family:Verdana'>i regel brukas l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngst till tredje dagen efter den dag d</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> felet uppt</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cktes.
Vi f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r att besliattningsm.yndigheten f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
.m</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jlighet att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nga denna
tidsfrist n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilda s':</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>religger.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section89>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section90>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>33</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Efter det ati: ett fel pi icilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>Jina.rapparatur har avhj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lpts, f</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
ett fordon i regel brukas l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngst till
tredje dagen efter den dag d</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> felet avhj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lptes. Yi i</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>resl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r att denna tidsfrist f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngs till zio
dagar.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r vissa skat-cskyldiga med stor
fordonsparlc, f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdelad p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä </span><span style='font-size:
9.0pt;font-family:Verdana'>flera uppst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llningsplatser,
kan adnLnistraticnen av kilometerskatten vara f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rknippad med stora sv</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>righeter. I
de fall dessa f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>retag har a.ndra tillf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rlitliga uppgifter o.m fordonens k</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckor, som
kan ligga till grund f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ieiing av k.ilo-.meterskatt, b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
det enligt v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r mening finnas .m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jlighet att ge dispens fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n skyldigheten att f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rse fordonen .med kilometcr-r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>k.narapparatur.
Vi f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r att s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mm.elser h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rom
inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs. Rik.sskatteverk.et f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>resl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>s f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> besluta.nder</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tten
i dessa </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>renden.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilo.meters]:attepliktig personbil </span><span
style='font-size:9.0pt;font-family:Verdana'>som </span><span style='font-size:
9.0pt;font-family:Verdana'>s.':all anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndas
uto.mlands i an.nat land </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n Norge sliall vara f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsedd med ett s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilt
m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rke, s.J:. kilometers);attera</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke. Detta m</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rJce
tillhandah</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lls av l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelserna. Vi f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>resl</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r att det - mot en h</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>gre avgift - </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ve;-i
s];all tillhandah</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>llas av tullmyndigheterna.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ut</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ver de n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnda </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndringarna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>resl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r vi vissa
redaktionella och andra mindre </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndringar. Vi
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r ocks</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> ad.ministrativa </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rder i olika
avsee.nden.</span></p>
<p class=MsoNormal style='margin-top:48.0pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>3 Riksdagen 1978/79. 1 saml. Nr 94</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section91>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section92>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>34</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section93>
<p class=MsoNormal style='margin-top:21.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>?ORPATxrn:NGSrOR3L.1G</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>1 F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslag till</span></p>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Las: on </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndring i v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskattelagen (173:601)</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
15.0pt;margin-left:0cm'><span style='font-size:9.0pt;font-family:Verdana'>H</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rigenom f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrivs
att 9,12,16-18,21,28 och 31 </span><span style='font-size:9.0pt;font-family:
Verdana'>§§</span><span style='font-size:9.0pt;font-family:Verdana'> v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskattelagen (1973:601) skall ha nedan
angivna lydelse.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section94>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Jrjvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section95>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:8.0pt;
margin-left:120.0pt'><span style='font-family:Verdana'>9 </span><span
style='font-family:Verdana'>§</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section96>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skatt ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
varje fordon f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r en sammanh</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngande tid av tolv kalenderm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nader (skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r)
eller f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r var och en av fyra delar av helt
skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r (skatteperioder).</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skatt ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
varje fordon f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r en sammanh</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngande tid av tolv kalenderm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nader (skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r)
eller f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r var och en av tre delar av helt
skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r (skatteperioder).</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section97>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordon skattepliktigt under endast en del av skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r eller skatteperiod ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knas skatten f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
den tid fordonet </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r skattepliktigt, om ej annat f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljer av 12 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
andra stycket.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
14.0pt;margin-left:0cm'><span style='font-size:9.0pt;font-family:Verdana'>Skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r och skatteperiod fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lles av regeringen eller myndighet som regeringen
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmer.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section98>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>12 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fordonsskatt utg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt bilaga 1 till denna lag. Skatten utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatteperiod med en fj</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rdedel, f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kalenderm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad
med en tolftedel och f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r dag med 1/360 av skatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r helt </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fordonsskatt utg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt bilaga 1 till denna lag. Skatten utg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatteperiod med en tredjedel, f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r kalenderm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nad med en tolftedel och f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r dag med 1/360 av skatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r helt </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section99>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:77.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>-Senaste lydelse av lagens rubrik 1974:869 Senaste lydelse
1974:869 Senaste lydelse 1978:118</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section100>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section101>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>35</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section102>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section103>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>J</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen l.ydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section104>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section105>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verstiger fordonsskatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett fordon 1 500 kronor f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r helt </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonsskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatteperiod.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verstiger fordonskatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett fordon 1 500 kronor f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r helt </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonsskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatteperiod.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section106>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:18.0pt;margin-bottom:
13.0pt;margin-left:2.0pt'><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religger skatteplikt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r fordon under del av kalenderm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad,
utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonsskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r hela m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden.
Vad nu sagts g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller dock icke i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om fordon, f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
vilket fordonsskatten uppg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r till minst
4 BOO kronor f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r helt skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r, f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r den
kalenderm</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nad under vilken skatteplikt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta g</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>.ngen
intr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>der f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r fordonet eller skatteplikt upph</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
av annan anledning </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llning. Kar s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dant
fordon varit avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llt avr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knas eller </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>terbetalas
fordonsskatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r av-st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llningstiden om denna omfattat minst 15 dagar eller
om fordonet </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>tt till ny </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare under avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llningstiden.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section107>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Fordonsskatt
erl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gges f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re ing</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen
av skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r eller skatteperiod. Regeringen f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r medge undantag h</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rifr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r grupp av fordon.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Fordonsskatt
erl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gges f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re ing</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen
av skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r eller skatteperiod. Regeringen
eller myndighet som regeringen best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmer
f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r medge undantag h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rifr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r grupp av fordon.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section108>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section109>
<p class=MsoNormal><i><span style='font-size:11.0pt;font-family:Verdana'>16 </span></i><i><span
style='font-size:11.0pt;font-family:Verdana'>r</span></i></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skattepliktigt
fordon f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r ej brukas, om till betalning f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfallen fordonsskatt ej eriagts. Detta g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller ej i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om skatt som avser tid "f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>re det n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rmast f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ende skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ret
eller ej heller i fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om skatt som </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>vilar tidigare </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare
av fordonet och som fastst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llts genom beslut om efterbeskattning
enligt 24 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>,</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skattepliktigt fordon f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
ej brukas, om till betalning f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallen
fordonsskatt ej eriagts. Detta g</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller ej i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om skatt som avser tid f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re det n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmast
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ende skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ret och ej heller 1 fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om skatt som </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>vilar
tidigare </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare av fordonet och sem fas1:st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llts genom beslut om efterbeskattning enligt 24 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'>,</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section110>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Senaste lydelse 1975:276</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section111>
<p class=MsoNormal style='margin-bottom:14.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section112>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>36</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande Ivdelse</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reslagen
lydelse</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:166.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Har fordon s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>lts
vid exekutiv f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljning f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r det brukas av den nye </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen utan hinder av att fordons-skatt, f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vilken tidigare </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gare </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r skattskyldig, inte . har eriagts.
F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>religger an-nars s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda sk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l
f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r riks-</span></p>
<p class=MsoNormal style='margin-left:175.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatteverket medge att visst fordon f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r brukas utan hinder av f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket.</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>17 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>5 fCilometerskattepliktigt fordon
skall vara f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsett med s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskild, godk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nd
r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knare f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r registrering av fordonets k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka och
tillh</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rande anordningar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r dess funktion (kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur) , Apparaturen skall vara plomberad,
Kilometerskattepliktig personbil som anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndes
utom riket skall vidare vara f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsedd med s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilt m</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke,
som visar att fordonet </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerskattepliktigt.
Regeringen f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r medge undantag fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n skyldighet att fBr%epersonbil med s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dant m</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke.</span></p>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Regeringen eller myndighet som regeringen best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmer meddelar f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifter
om godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnande, montering, plombering,
reparation, kontroll och lilaiande </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rd som har avseende p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur samt om m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke som avses i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta
stycket.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:175.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Regeringen eller myndighet som regeringen best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmer f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
efter ans</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kan medge att
kilometerskattepliktigt fordon inte beh</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver
vara f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsett med kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knar-apparatur.</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:119.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>18 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskatt utg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka som
fordon till- ryggalagt under tid, d</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
det varit kilometerskattepliktigt.</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:182.0pt;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Senaste lydelse 1974:869 </span><span style='font-size:
9.0pt;font-family:Verdana'>•</span><span style='font-size:9.0pt;font-family:
Verdana'>Senaste lydelse 1974:869</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section113>
<p class=MsoNormal style='margin-bottom:8.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section114>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>37</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section115>
<p class=MsoNormal style='margin-top:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section116>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen l.ydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section117>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:36.0pt;margin-bottom:
13.0pt;margin-left:1.0pt'><span style='font-size:9.0pt;font-family:Verdana'>Skatten
ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knas f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r helt tiotal kilometer efter de skattesatser som
anges i bilaga 2 till denna lag.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section118>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skattskyldig
skall f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r varje skatteperiod l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna uppgift till ledning f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fastst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llande
av skatt. S</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan uppgift skall l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven i annat
fall, i den m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n regeringen eller myndighet som
regeringen best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmer f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rordnar d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rom.
Kilometerskatt erl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gges i efterhand f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatteperiod. Regeringen f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r medge undantag h</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rifr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r grupp av fordon.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skattskyldig
skall f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r varje skatteperiod l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna uppgift till ledning f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ber</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning av
skatt. Regeringen eller myndighet som regeringen best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmer f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
medge undantag h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rifr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>n. Uppgift till ledning f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning av skatt skall l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven i annat
fall, i den m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n regeringen eller myndighet som
regeringen best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmer f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rordnar d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rom.
Kilometerskatt erl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gges i efterhand f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatteperiod. Regeringen eller myndighet som
regeringen best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmer f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r medge undantag h</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rifr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r grupp av fordon.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section119>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
5.0pt;margin-left:142.0pt'><span style='font-size:9.0pt;font-family:Verdana'>21
</span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>'</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section120>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kilometerskattepliktigt
fordon f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r ej brukas 1, om de f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur. vilka meddelats i
denna lag eller med st</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>d d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rav, ej iakttagits.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ICilometerskattepliktigt
fordon f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r ej brukas 1. om det inte </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsett med
kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur av godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nt slag som </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
plomberad och godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nd vid besiktning samt fi-mgerar
tillfredsst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande,</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section121>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>'Senaste lydelse 1975:276,</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section122>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section123>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>38</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section124>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section125>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
Ivdelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen l.vdelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section126>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section127>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2, om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskriven upp<br>
gift f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>kning av<br>
kilometerskatt ej l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>m<br>
nats,</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3. om
till betalning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r<br>
fallen kilometerskatt ej<br>
eriagts.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:28.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>2, om till betalning f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallen
kilometerskatt ej eriagts.</span></p>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Regeringen eller myndighet som regeringen best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmer f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
medge att fordon, utan hinder av f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta
stycket 1, f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r brukas i avvaktan p</span><span
style='font-size:9.0pt;font-family:Verdana'>å </span><span style='font-size:
9.0pt;font-family:Verdana'>reparation eller besiktning av kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarappratur.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vad som s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gs i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket under 1 g</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ller ej i fall som avses i 17 </span><span style='font-size:9.0pt;
font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:Verdana'>tredje
stycket.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section128>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section129>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Vad som s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gs i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta
stycket under _3 g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller ej i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om skatt som avser tid f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re det n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmast
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ende sk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tte</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ret och ej heller i fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga om skatt
som </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>vilar tidigare </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare av fordonet och som fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llts genom beslut om efterbeskattning enligt 24
eller 25 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Vad som s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gs i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta
stycket under </span><span style='font-size:9.0pt;font-family:Verdana'>2 </span><span
style='font-size:9.0pt;font-family:Verdana'>g</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ller ej i fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om skatt som avser tid f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re det n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmast
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ende skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ret och ej heller i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om skatt som </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>vilar
tidigare </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare av fordonet och som fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llts genom beslut om efterbeskattning enligt 24
eller 25 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>, Har fordon s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>lts vid exekutiv f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rs</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ljning f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det brukas av den nye </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen utan hinder av att kilometerskatt,f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section130>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section131>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop, 1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>39</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section132>
<p class=MsoNormal style='margin-top:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section133>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
l.ydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section134>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:189.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>vilken tidigare </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r skattskyldig, inte har eriagts. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religger annars s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilda
sk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l f</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r riksskatteverket medge att visst fordon f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r brukas utan hinder av f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket 2,</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
5.0pt;margin-left:158.0pt'><span style='font-size:9.0pt;font-family:Verdana'>28
</span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>'</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section135>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>L</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas ej inom f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskriven
tid vederb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rlig uppgift om k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskattepliktigt fordon, p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
beskattningsmyndigheten den som </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gde
fordonet, n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r fristen utgick, f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift med 100 kronor.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kar vederb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rlig uppgift f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatteperiod om k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>cka f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerskattepliktigt fordon
inte kommit in inom f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskriven tid skall erinran om
uppgiftsskyldigheten och om f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas till den som </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gde fordonet vid utg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ngen av skatteperioden, om. ej annat f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ljer av andra stycket.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section136>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section137>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Har i fall
som avses i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen anmanats att l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mna uppgift men ej efterkommit anmaningen inom tid som f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrivits i denna eller underl</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tit att inom f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskriven
tid l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mna uppgift om fordonets k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka vid
minst ett av de tre n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ende uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdstillf</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llena,
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ms f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rseningsavgiften till 200 kronor.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Har i fall
som avses i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen underl</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tit
att inom f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskriven tid l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna uppgift f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatteperiod om fordonets k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cka f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r minst _en
av det tre n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ende skatteperioderna
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r beskattningsmyndigheten </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift. ."Detsamma g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller om</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section138>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>lenaste lydelse 1978:199.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section139>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section140>
<p class=MsoNormal style='margin-top:4.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>40</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section141>
<p class=MsoNormal style='margin-top:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section142>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section143>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:164.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
har anmanats att l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mna uppgift om k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka men ej
efterkommit anmaningen inom tid som har f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrivits
i denna.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
12.0pt;margin-left:165.0pt'><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift enligt andra st.vcket utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r med 100 kronor. Avgiften best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ms dock till 200 kronor om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift har p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rts f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r minst en av de tre n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ende
skatteperiodema eller om f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningen avser uppgift som </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen har anmanats att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section144>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift
pr</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vas av beskattningsmyndigheten. I
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift skall 3?f</span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta och
tredje styckena, 37 g </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> andra stycket samt 37 h </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> lagen (1959:92) om f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rfarandet vid viss konsumtionsbeskattning till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpas. Ut</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver
vad som f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrivs i n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>randa 37 f </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgifter
avseende samma fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r en och samma skatteperiod f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r neds</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttas
till 500 kronor eller, i fall som avses i andra stycket, 1 000 kronor.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift pr</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vas
av beskattningsmjTidig-heten. I fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift skall 37 f </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta och
tredje styckena, 37 g </span><span style='font-size:9.0pt;font-family:Verdana'>§
</span><span style='font-size:9.0pt;font-family:Verdana'>andra stycket samt 37
h </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> lagen (1959:92) om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfarandet vid viss konsumtionsbeskattning till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpas. Ut</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver
vad som f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrivs i n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnda 37 f </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgifter
avseende samma fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r en och samma skatteperiod f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r neds</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttas
till 500 kronor eller, i fall som avses i tredje stycket andra meningen, 1 000
kronor.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section145>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section146>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>41</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section147>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section148>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
Ivdelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section149>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section150>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>31 S</span></p>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Mot beslut som avses i 23-23 </span><span
style='font-size:9.0pt;font-family:Verdana'>§§</span><span style='font-size:
9.0pt;font-family:Verdana'> eller 40 </span><span style='font-size:9.0pt;
font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:Verdana'>eller
som avser r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttelse eller utd</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>'mande av vite f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
skattskyldig och allm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nt ombud f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra talan genom besv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r hos kammarr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Mot beslut som avses i 23-27 </span><span
style='font-size:9.0pt;font-family:Verdana'>§§</span><span style='font-size:
9.0pt;font-family:Verdana'>, 28 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> andra eller
tredje stycket eller 40 </span><span style='font-size:9.0pt;font-family:Verdana'>§
</span><span style='font-size:9.0pt;font-family:Verdana'>eller som avser r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttelse eller utd</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>mande
av vite f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r skattskyldig och allm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nt ombud f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
talan genom besv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r hos kammarr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section151>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Mot beslut enligt 16 eller 21 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
skattskyldig f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra talan genom besv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r hos regeringen. Best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna i 40 och 45 </span><span style='font-size:
9.0pt;font-family:Verdana'>§§</span><span style='font-size:9.0pt;font-family:
Verdana'> lagen (1959:92) om f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfarandet
vid viss konsumtionsbeskattning g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
i till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpliga delar besv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
som avses i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Allm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nt ombud f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra talan
till skattskyldigs f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rm</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>n.</span></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:18.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Denna lag tr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>der
i kraft den</span></p>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>De nya best</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelserna i
9 och 12 </span><span style='font-size:9.0pt;font-family:Verdana'>§§</span><span
style='font-size:9.0pt;font-family:Verdana'> till</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpas i fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r som b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rjar
vid ikrafttr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>dandet eller senare. Le nya best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelsema i 28 och 31 </span><span style='font-size:
9.0pt;font-family:Verdana'>§§</span><span style='font-size:9.0pt;font-family:
Verdana'> till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpas i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
eller skatteperiod som g</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r till </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nda efter ikrafttr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>dandet.</span></p>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vrigt till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpas </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ldre best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rh</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llande som h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r sig till tid f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>re ikrafttr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dandet.</span></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'> Senaste lydelse 1974:863,</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section152>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section153>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>42</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section154>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>2 F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslag till</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:109.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rordning om </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndring i v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskattekung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen (1975:776)</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:73.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>H</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rigenom f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrivs i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskattekung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen (1973:776)</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>dels att 47 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
skall upph</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra att g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lla,</span></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:91.0pt;margin-bottom:
0cm;margin-left:26.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>dels att 4-7, 9, 20, 39, 40, 46-48, 51 , 54 och 56 </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>§§ </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>skall ha nedan angivna lydelse.</span></b></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:55.0pt;margin-bottom:
0cm;margin-left:28.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>dels att i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rordningen
skall inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras en ny paragraf, 8 a </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'>, av nedan angivna lydelse.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lydelse</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>4 </span><span style='font-size:11.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r,
skatteperioder och uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nad f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r visst fordon best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmes efter slutsiffran i fordonets
registreringsnummer enligt f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljande uppst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llning.</span></p>
<p class=MsoNormal style='margin-bottom:11.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:13.7pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Slut-</span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r/</span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Fordonsskatt</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kilometerskatt</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppb</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rds-</span></p>
</td>
</tr>
<tr style='height:13.9pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>siffra</span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatteperioder</span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nad</span></p>
</td>
</tr>
<tr style='height:22.8pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>1</span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>maj-april</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>april-mars</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>april</span></p>
</td>
</tr>
<tr style='height:8.65pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>maj-juli</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>nanuari-mars</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>april</span></p>
</td>
</tr>
<tr style='height:9.35pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>augusti-oktober</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>april-juni</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>augusti</span></p>
</td>
</tr>
<tr style='height:8.4pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>novem
oer-januari</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juli-september</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>oktober</span></p>
</td>
</tr>
<tr style='height:10.8pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>februari-april</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>oktober-december</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>aanuari</span></p>
</td>
</tr>
<tr style='height:21.1pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>2</span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-maj</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>maj-april</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>maj</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-augusti</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>februari-april</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>mao</span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 rowspan=2 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=137 rowspan=2 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>september-november
december-februari</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mao-juni</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>augusti</span></p>
</td>
</tr>
<tr style='height:9.35pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juli-oktober</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>novemoer</span></p>
</td>
</tr>
<tr style='height:10.8pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mars-maj</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>november-januari"</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>fe oruari</span></p>
</td>
</tr>
<tr style='height:21.35pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:12.0pt;
font-family:Verdana'>3</span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juli-juni</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juni-maj</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juli-september</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mars-maj</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>OTJni</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>oktober-december</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juni-augusti</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>september</span></p>
</td>
</tr>
<tr style='height:9.6pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>januari-mars</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>september-november</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>december</span></p>
</td>
</tr>
<tr style='height:11.05pt'>
<td width=51 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=137 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>april-juni</span></p>
</td>
<td width=142 valign=top style='width:106.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>december-februari</span></p>
</td>
<td width=76 valign=top style='width:56.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mars</span></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section155>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section156>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>Prop
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>43</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section157>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande Ivdelse</span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:14.15pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:13.2pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Slut-</span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r/</span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fordonsskatt</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskatt</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppb</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rds-</span></p>
</td>
</tr>
<tr style='height:18.25pt'>
<td width=161 colspan=2 valign=top style='width:120.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>siffra
skatteperioder</span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nad</span></p>
</td>
</tr>
<tr style='height:27.35pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:27.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>4 och</span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:27.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>5.*.atte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:27.35pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>september-augusti</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:27.35pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juli-juni</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:27.35pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>augusti</span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>:
september-november</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>'
ma.3-juni</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>augusti</span></p>
</td>
</tr>
<tr style='height:8.65pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>december-februari</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juli-oktober</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>november</span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>mars-ma,i</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>november-januari</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari</span></p>
</td>
</tr>
<tr style='height:11.05pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-augusti</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari-april</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>maj</span></p>
</td>
</tr>
<tr style='height:20.9pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.9pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'>6</span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.9pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>december-november</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>november-oktober</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>november</span></p>
</td>
</tr>
<tr style='height:9.6pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>december-februari</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juli-oktober</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>november</span></p>
</td>
</tr>
<tr style='height:9.6pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 rowspan=2 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mars-maj</span></p>
</td>
<td width=136 rowspan=2 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal style='margin-right:6.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>november-januari februari-april</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>februari</span></p>
</td>
</tr>
<tr style='height:10.1pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juni-augusti</span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>maj</span></p>
</td>
</tr>
<tr style='height:10.1pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>septemDer-novemoer</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ma.i-jjni</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>augusti</span></p>
</td>
</tr>
<tr style='height:20.15pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.15pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>7</span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>januari-december</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>december-november</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>december</span></p>
</td>
</tr>
<tr style='height:10.1pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>januari-mars</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>september-november</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>december</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 rowspan=2 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>april-juni</span></p>
</td>
<td width=136 rowspan=2 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>decemoer-februari mars-ma,-</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mars</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juli-september</span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juni</span></p>
</td>
</tr>
<tr style='height:11.75pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>oktober-december</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juni-augusti</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>september</span></p>
</td>
</tr>
<tr style='height:20.4pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>3</span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>februari-januari</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>januari-december</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>januari</span></p>
</td>
</tr>
<tr style='height:9.6pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>februari-april</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>oktober-december</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>januari</span></p>
</td>
</tr>
<tr style='height:8.65pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>maj-juli</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>januari-mars</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>april</span></p>
</td>
</tr>
<tr style='height:8.15pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>augusti-oktober</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>april-juni</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>au.gusti</span></p>
</td>
</tr>
<tr style='height:11.5pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>november-januari</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juli-september</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>oktober</span></p>
</td>
</tr>
<tr style='height:20.9pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>9</span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mars-februari</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>februari-januari</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>februari</span></p>
</td>
</tr>
<tr style='height:8.4pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mars-maj</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>november-januari</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>februari</span></p>
</td>
</tr>
<tr style='height:9.35pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juni-augusti</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>februari-april</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'>maj</span></p>
</td>
</tr>
<tr style='height:8.4pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>september-november</span></p>
</td>
<td width=136 rowspan=2 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal style='margin-right:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>maj-juni juli-oktober</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>augusti</span></p>
</td>
</tr>
<tr style='height:11.05pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>decemoer-feoruari</span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>november</span></p>
</td>
</tr>
<tr style='height:20.15pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.15pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>0</span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>april-mars</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mars-februari</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mars</span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>april-juni</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>december-februari</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mars</span></p>
</td>
</tr>
<tr style='height:9.35pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juli-september</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mars-maj</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juni</span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>oktober-december</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juni-augusti</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>september</span></p>
</td>
</tr>
<tr style='height:19.2pt'>
<td width=46 valign=top style='width:34.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=116 valign=top style='width:86.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.2pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>januari-mars</span></p>
</td>
<td width=136 valign=top style='width:101.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.2pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>september-november</span></p>
</td>
<td width=80 valign=top style='width:60.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.2pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>aecemoer</span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:18.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Sista m</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden i
varje skatteperiod f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerskatt betecknas avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section158>
<p class=MsoNormal style='margin-bottom:38.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section159>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>44</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section160>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:189.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>4 </span><span style='font-size:11.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:0cm;margin-bottom:16.0pt;
margin-left:1.0pt'><span style='font-size:9.0pt;font-family:Verdana'>Skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r, skatteperioder och uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r visst fordon best</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mmes efter slutsiffran i fordonets registreringsnummer enligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljande uppst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llning.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section161>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Slut- Skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r/
siffra skatteperioder</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Fordonsskatt</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kilometerskatt</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nad</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section162>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section163>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=232 height=79>
<tr>
<td valign=top align=left height=79 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>maj-april</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>april-mars
maj-augusti december-mars septemper-december april-juni
januari-april juli-november</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-maj</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=203 height=61>
<tr>
<td valign=top align=left height=61 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>september
september-augusti -maj-aupusti september septemper-december januari
januari-april maj</span></p>
</td>
</tr>
</table>
</div>
<br clear=ALL>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=202 height=86>
<tr>
<td valign=top align=left height=86 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal style='margin-right:55.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-september december-november</span></p>
<p class=MsoNormal style='margin-top:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>december-mars</span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>april-juli</span><span
style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>____ </span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>augusti-november
mars-jxmi</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=209 height=14>
<tr>
<td valign=top align=left height=14 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>september-december
april-juni</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=204 height=61>
<tr>
<td valign=top align=left height=61 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>januari
januari-december september-december januari</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>januari-april
maj maj-augusti september</span></p>
</td>
</tr>
</table>
</div>
<br clear=ALL>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r: </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>atteperioder:</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r:
skatteperioder:</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r:
skatteperioder:</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r:
skatteperioder:</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r:
skatteperioder:</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r:
skatteperioder:</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Scatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r :
skatteperioder:</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r:
skatteperioder:</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-september oktober-janua"ri</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari-maj</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juli-juni</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juli-oktober</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>november-februari</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>mars-juni</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>september-augusti</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>september-december</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>januari-april" maj-augusti</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>oktober-september</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>oktober-januari</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>feoruari-ma-</span></p>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>.januari-december</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=19>
<tr>
<td valign=top align=left height=19 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><i><sub><span style='font-size:26.0pt;font-family:Verdana'>w</span></sub></i></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>jariuari-april</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=12>
<tr>
<td valign=top align=left height=12 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ibe:</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>maj-au</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari-januari</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari-maj juni-september oktober-januari</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>maj-april
januari-april maj-augusxi september-december</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-maj februari-maj juni-septem.ber oktober-januari</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juli-juni aipril-juni juli-november december-mars</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>november-oktober</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juli-oktober</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>november-februari</span></p>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>december-november</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juli-november</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>december-mars</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:6.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>april</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>april</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>augusti</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>december</span></p>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>maj</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>maj september</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>januari'</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>oktober</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>augusti</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>augusti december</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>april</span></p>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>november</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>november</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mars</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>augusti</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>december</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>december</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>april</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>augusti</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section164>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section165>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><b><i><span style='font-size:8.0pt;
font-family:Verdana'>45</span></i></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section166>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
20.0pt;margin-left:0cm'><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section167>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Slut-
Skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r/ Fordonsskatt siffra
Skatteperioder</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kilometerskatt</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rds-m</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nad</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section168>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section169>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=14>
<tr>
<td valign=top align=left height=14 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r:</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-left:79.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>mars-februari</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatteperioder:mars-juni</span></p>
<p class=MsoNormal style='margin-left:79.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juli-oktober november-februari</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=14>
<tr>
<td valign=top align=left height=14 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r;</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:80.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>april-mars</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatteperioder: april-juli</span></p>
<p class=MsoNormal style='margin-left:80.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>augusti-november december-mars</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari-januari oktober-januari februari-maj
.juni-september</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>mars-februari november-februari mars-junT "
juli-oktober</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>oktober</span></p>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>mars</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>mars</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>au.gusti</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>november</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section170>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:18.0pt;margin-bottom:
15.0pt;margin-left:16.0pt'><span style='font-size:9.0pt;font-family:Verdana'>Sista
m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>naden i varje skatteperiod f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskatt betecknas avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section171>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
Ivdelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen Ivdelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section172>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:136.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>5
</span><span style='font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppgift till ledning f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning av kilometerskatt skall l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ranas av fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1. i
samband med att fordon f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta g</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen blir kilometer<br>
skattepliktigt,</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2, i
samband med att fordon upph</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r att vara
kilometerskatte<br>
pliktigt av annan anledning </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llning,</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3. i
samband med att avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llt fordon tages i bruk p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt<br>
som </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r till</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tet i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llt fordon,</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=182 height=72>
<tr>
<td valign=top align=left height=72 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>som
avses under 3 upph</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att brukas p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt som </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r till</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tet
i fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llt fordon.</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>4, i
samband med att fordon 4. i samband med att fordon</span></p>
<p class=MsoNormal style='margin-left:157.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>upph</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att brukas p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt som </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r till</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tet
i fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lls fordon, om uppgift enligt 3 har l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnats.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section173>
<p class=MsoNormal style='margin-bottom:38.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section174>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>46</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section175>
<p class=MsoNormal style='margin-top:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section176>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
Ivdelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen Ivdelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section177>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:36.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>5, senast vid utg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen
av varje skatteperiod, om fordonet varit kilometerskattepliktigt under n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon del av tiden mellan f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ende avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling enligt denna paragraf och ing</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppgift enligt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta
stycket l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnas genom avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> blankett enligt fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llt formul</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:179.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skyldighet att l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mna
uppgift enligt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 5 f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religger inte om avst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpling under avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden har gjorts enligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stvcket 3, 52 </span><span style='font-size:
9.0pt;font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:
Verdana'>tredje stycket fj</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rde meningen, 40 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> andra stycket eller 51 </span><span
style='font-size:9.0pt;font-family:Verdana'>§ </span><span style='font-size:
9.0pt;font-family:Verdana'>eller enligt 5 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket kung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen (1973:777) om </span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>terbetalning och avr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>toing av v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt m.m. f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r fordon som anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nts utom riket.</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
13.0pt;margin-left:148.0pt'><span style='font-size:11.0pt;font-family:Verdana'>6
</span><span style='font-size:11.0pt;font-family:Verdana'>§</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section178>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Blankett f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppgift enligt 5 </span><span style='font-size:
9.0pt;font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:
Verdana'> f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 1-4 tillhandah</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>lles av l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse
efter anm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lan och skall vara f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsedd med datum f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
utl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnandet.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Blankett f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppgift enligt 5 </span><span style='font-size:
9.0pt;font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:
Verdana'> f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 1-1 tillhandah</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>lles av l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse
efter anm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lan och skall vara f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsedd med dati</span><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>i
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r utl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnandet. Blankett for uppgift enligt 5 </span><span style='font-size:
9.0pt;font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:
Verdana'> f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 4 tillhandah</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>lles av l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section179>
<p class=MsoNormal style='margin-bottom:39.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section180>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>47</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section181>
<p class=MsoNormal style='margin-top:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section182>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen Ivdelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section183>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section184>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling enligt 5 </span><span style='font-size:9.0pt;
font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket 1 eller 4 skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras innan fordonet tages i bruk efter skattepliktens
intr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>de, Avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling enligt 5 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 2 eller 3 skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras tidigast tredje dagen innan fordonet upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att vara kilometerskattepliktigt.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling enligt 5 </span><span style='font-size:9.0pt;
font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket 1 skall g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras innan fordonet tages i bruk efter skattepliktens intr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>de, Avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
enligt 5 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta stycket 2 eller 3 skall g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
tidigast tredje dagen innan fordonet upph</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att vara kilometerskattepliktigt. Av 35 </span><span style='font-size:9.0pt;
font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:Verdana'>bilregisterkung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen (1972:599) framg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r att avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
enligt 5 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta stvcket 4 i vissa fall </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
en f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llning skall upph</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section185>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section186>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplad blankett skall s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndas till l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelse, i fall som avses i 5 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
1 eller 4 omedelbart efter avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingen och
i fall som avses i 5 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta stycket 2 eller 5 inom tre dagar efter utl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnandet.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplad blankett skall s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndas till l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelse, i fall som avses i 5 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
1 omedelbart efter avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingen och i fall som avses i 5 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
2 eller 3 inom tre dagar efter utl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnandet.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section187>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:152.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>7 </span><span style='font-size:11.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:44.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Statens trafiks</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kerhetsverk
tillst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare blankett enligt 5 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
5 senast den 15 i avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden.</span></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Senaste lydelse 1975:280</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section188>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section189>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>48</span></p>
<p class=MsoNormal style='margin-top:26.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lydelse</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reslagen
Ivdelse</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare skall f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>Fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare skall avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpla</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplings-</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>blanketten i kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kna-</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpla
bl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nket-</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;
font-family:Verdana'>ren. Blanketten skall senast</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>ten i kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>den 4 i m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden efter avstamp</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>och inom samma tid s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nda</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>lingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden ha kommit in till</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>blanketten till statens</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;
font-family:Verdana'>statens trafiks</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kerhetsverk.<br>
trafiks</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kerhetsverk.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Har fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare icke
erh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>llit blankett som avses i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket skall han anm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>la detta till l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse
senast en vecka f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>re utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden. L</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen
tillst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan
blankett utan dr</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>l.</span></p>
<p class=MsoNormal style='margin-top:29.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:138.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>8 a </span><span style='font-size:9.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:176.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Riksskatteverket pr</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>var
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga som avses i 17 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> tredje stycket v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskattelagen
(1973:601). Medgivande som avses d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnas under f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttning att fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ger ett avsev</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rt
antal kilometerskatteplikti,ga fordon, att k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckan f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonen kan ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knas tillf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rlitligt p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> annat s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n med hj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lp av kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparatur
samt att sv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>righeter skulle f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religga f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
for-dons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen att g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
i r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarna.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section190>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section191>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>49</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section192>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section193>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section194>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:174.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Riksskatteverket fastst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r, skatteperioder och uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nader f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordon som omfattas av medgivande enligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>9
</span><span style='font-family:Verdana'>§ </span><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordon f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsett med kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knare utan anordning f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling av r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llningen
skall i st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llet f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras anteckning om r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarens nummer och r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knarst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llningen. I </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vrigt </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ger
vad som s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gs om avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling i denna kung</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>relse motsvarande till</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpning i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan
anteckning.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:174.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Har medgivande enligt 8 a </span><span style='font-size:
9.0pt;font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:
Verdana'>l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnats skall fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen, f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
de fordon som omfattas av medgivandet, i st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llet
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r st</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpelkort till beskattningsmyndigheten l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mna s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild uppgift om k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckan f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordone.u och den p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan bel</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>pande kilometerskatten. I fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan
uppgift till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpas best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna i de.nna kung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relse om uppgift till ledning f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ber</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning av
kilometerskatt. Riksskatteverket f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r,
med avvikelse fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n denna kung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>-relse och efter samr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>d med statens trafiks</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kerhetsverk,
meddela f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrifter om uppgiftsl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnande och uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd.</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>4
Riksdagen 1978/79. 1 saml. Nr 94</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section195>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section196>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:12.0pt;font-family:Verdana'>.so</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section197>
<p class=MsoNormal style='margin-top:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section198>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
l.ydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section199>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section200>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>20 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'>" Skattekvitto p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> den skatt</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>som skall
erl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ggas s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndes under postf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rskott
till den skattskyldige senast den J_0 i uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden vid ordinarie uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd och snarast m</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligt
vid tillf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llig uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:6.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skattekvitto p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
den skatt som skall erl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ggas s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndes under postf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rskott
till den skattskyldige snarast m</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligt, dock
senast den 15 i uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>naden s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>vitt avser ordinarie uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section201>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:182.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Utan hinder av f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta
stycket f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r riksskatteverket efter samr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>d med statens trafiks</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>kerhetsverk medge att skattekvitto s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndes senast den 15 i uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden vid ordinarie uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>39
</span><span style='font-family:Verdana'>§ </span><span style='font-size:9.0pt;
font-family:Verdana'>Riksskatteverket kan, n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religger, f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskriva att besiktning av kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur skall ske p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> annan tid </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
som anges i 37 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section202>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=194 height=108>
<tr>
<td valign=top align=left height=108 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>L</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelse f</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rel</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gga </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare av kilometerskattepliktigt
fordon att inan viss tid inst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lla
fordonet f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskild besiktning av kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>taiarapparaturen.</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:141.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelse f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rel</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gga </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare av
kilometerskattepliktigt fordon att inom viss tid inst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lla fordonet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild besiktning av kiloraeterr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>taiarapparaturen. Inst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lles ej f_ordo_ne_t inom f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskriven
tid f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r det ej brukas,</span></p>
<p class=MsoNormal style='margin-top:6.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelse inf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppgift om meddelat f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rel</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggande i
bilregistret.</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:19.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>lenaste lydelse 1975:280</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section203>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section204>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>.M</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section205>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section206>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
l.ydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>l</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section207>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>40 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>'' Vid besiktning av kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lGiarapparatur skall kontrolleras att</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knaren </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
av godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nd typ,</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>apparaturen i </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vrigt </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verensst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmer med f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifter
som meddelas av kilometerskatten</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnden,</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>apparaturen
monterats och plomberats av den som </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
beh</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rig d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rtill enligt 32 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>,</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>4.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>apparaturen </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r monterad och plomberad enligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter som meddelas av kilometerskatten</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnden,</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:0cm;margin-bottom:12.0pt;
margin-left:1.0pt;text-indent:0cm'><span style='font-size:9.0pt;font-family:
"Courier New"'>5.<span style='font:7.0pt "Times New Roman"'> </span></span><span
style='font-size:9.0pt;font-family:Verdana'>apparaturen fungerar tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande.</span></p>
</div>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section208>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ranleder kontrollen ingen anm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rkning skall apparaturen godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nnas och i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rekommande
fall plomberas samt bevis h</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rom utf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rdas. Vad nu sagts g</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ller ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> om kontrollen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ranlett anm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rkning
som efter </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rd enligt 34 </span><span style='font-size:9.0pt;font-family:Verdana'>§
</span><span style='font-size:9.0pt;font-family:Verdana'>andra stycket ej l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngre f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religger.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Vid
besiktning skall avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras i r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren.
F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ranleder kontrollen ingen anm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rkning skall apparaturen godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nnas och i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rekommande
fall plomberas samt bevis h</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rom utf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rdas. Vad som sagts g</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ller ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> om kontrollen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ranlett anm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rkning
som efter </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rd enligt 34 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> andra stycket ej l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngre f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religger.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section209>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section210>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>46 </span><span
style='font-size:9.0pt;font-family:Verdana'>§ </span><span style='font-size:
9.0pt;font-family:Verdana'>Upph</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen, i annat fall </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n som avses i 32 </span><span style='font-size:
9.0pt;font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:
Verdana'>, att vara i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrivet skick skall den som har
hcind om fordonet n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r felet uppt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckes g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling i kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knaren, </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>m
det inte </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r uteslutet till f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljd av skada p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knaren, och anteckna datum f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppt</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckten.
Avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling och an-</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Upph</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen, i annat fall </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n som avses i 32 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>,
att vara i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrivet skick skall den som har
hand om fordonet n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r felet uppt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckes g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling i kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knaren, om det inte </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r uteslutet till f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljd av skada
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knaren, och anteckna vad som brister</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section211>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Senaste lydelse 1977:948</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section212>
<p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section213>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lydelse</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>teckning g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>res p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilt kort.
Kortet skall utan dr</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>l s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas till l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsen.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>samt datum f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppt</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckten. Avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling och anteclming g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilt kort, som tillhandah</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lls av l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse.</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kort som avses i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta
stycket skall f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rvaras i fordonet till dess apparaturen
har godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nts vid besiktningen.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section214>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:182.0pt;margin-bottom:
21.0pt;margin-left:2.0pt'><span style='font-size:9.0pt;font-family:Verdana'>Kort
enligt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket tillhandah</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>lles av l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section215>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>48 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'>' I fall som avses i 4 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
kilometerskattepliktigt fordon, innan felet avhj</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lpts av godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>retag, brukas l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngst till utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av tredje dagen efter den, d</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> felet uppt</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cktes.
Sedan felet avhj</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lpts f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet, innan apparaturen godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nts vid besiktning, brukas l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngst till utg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen
av tredje dagen efter den, d</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> felet avhj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lpts.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Upph</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilometersr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarappa-ratur att vara i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrivet skick f</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
kilometerskattepliktigt fordon, innan felet avhj</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lpts av godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>retag, brukas l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngst till utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av tredje dagen efter den, d</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> felet uppt</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cktes.
Sedan felet avhj</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lpts f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet, innan apparaturen godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nts vid besiktning, brukas l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngst till utg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen
av tionde dagen efter den, d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'> felet avhj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lpts.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section216>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section217>
<p class=MsoNormal style='margin-top:38.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Senaste lydelse 1974:874</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>N</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilda sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religger f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r beskattningsmyndigheten medge att fordon f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r brukas under l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n.gre
tid innan felet har avhj</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lpts </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>n som s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gs i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section218>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>53</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section219>
<p class=MsoNormal style='margin-top:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section220>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
lydelse</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Som f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r brukande enligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
att </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rder som anges i 46 </span><span style='font-size:9.0pt;font-family:
Verdana'>£</span><span style='font-size:9.0pt;font-family:Verdana'>ch_ 4_7_</span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'>i?. vidtagits.</span></p>
<p class=MsoNormal style='margin-top:20.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vid ber</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning av tid
som avses i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket skall l</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdag, s</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ndag
eller annan allm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n helgdag icke inr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lmas och ej heller tid under vilken fordonet
funnits utorn riket eller, s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>vitt avser
personbil, utom riket i annat land </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
Norge. Intr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ffar h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndelse som avses i 46 </span><span style='font-size:
9.0pt;font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:
Verdana'> nSr 'personbil finnes i Norge skall de i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket angivna tidsfristerna i st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
vad d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r anges utg</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra vardera fem dagar.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Som f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r brukande enligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta eller andra stycket g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller att </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rder som anges i 46 </span><span style='font-size:
9.0pt;font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:
Verdana'>har vidtagits.</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vid ber</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning av tid
som avses i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket skall l</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdag, s</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ndag
eller annan allm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n helgdag icke inr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knas och ej heller tid under vilken fordonet funnits
utom riket eller, s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>vitt avser personbil, utom riket i
annat land </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n Norge. Upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparatur
att vara i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrivet skick n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r personbil finnes i Norge skall den i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket angivna tidsfristen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r avhj</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lpande
av fel i st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llet f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vad d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
anges utg</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra fem dagar.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section221>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
8.0pt;margin-left:163.0pt'><span style='font-family:Verdana'>51</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section222>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Vid
flygande inspektion av kilometer skatt ep].ikt igt fordon f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r den som utf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
inspektionen kontrollera att kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r i f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>reskrivet skick och fungerar tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Vid
flygande inspektion av kilometerskattepliktigt fordon f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r den som utf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
inspektionen kontrollera att kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r i f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>reskrivet skick och fungerar tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ranleder
inspektionen anm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rkning mot kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen skall den som utf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r inspektionen g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
avstamp-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section223>
<p class=MsoNormal style='margin-bottom:19.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section224>
<p class=MsoNormal style='margin-top:3.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>.M</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section225>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lydelse</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>F</span><span style='font-size:
9.0pt;font-family:Verdana'>£</span><span style='font-size:9.0pt;font-family:
Verdana'>Il</span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>.slag_en__ldele</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:184.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>ling i r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild
blankett. Efter avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingen s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds blanketten till l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelse.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Riksskatteverket meddelar efter samr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>d med rikspolisstyrelsen och kilometerskatten</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnden n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmare
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrifter om kontroll av
kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur enligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>54 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>5</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:13.0pt;
margin-left:0cm'><span style='font-size:9.0pt;font-family:Verdana'>Mot beslut
enligt 27 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> andra stycket eller 53 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> eller om utd</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>mande
av vite f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>res talan genom besv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r hos kammarr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section226>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Mot beslut
enligt 31 </span><span style='font-size:9.0pt;font-family:Verdana'>§ </span><span
style='font-size:9.0pt;font-family:Verdana'>eller 32 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>res talan genom besv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r hos regeringen.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Mot beslut
enligt 8 a </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>, 31 </span><span style='font-size:
9.0pt;font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:
Verdana'> eller 32 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta stycket f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>res talan genom besv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r hos regeringen. Mot beslut enligt 48 </span><span
style='font-size:9.0pt;font-family:Verdana'>§ </span><span style='font-size:
9.0pt;font-family:Verdana'>andra stycket f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>res
talan genom besv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r hos riks-skatteverket.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section227>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section228>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Mot beslut enligt 39 </span><span style='font-size:9.0pt;
font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta eller andra stycket eller mot beslut om uts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttande av vite f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
talan ej f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Hot beslut
enligt 39 </span><span style='font-size:9.0pt;font-family:Verdana'>§ </span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta eller andra stycket eller mot beslut o.m uts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttande av vite eller mot riksskatteverkets beslut i
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga som avses i 48 </span><span
style='font-size:9.0pt;font-family:Verdana'>§ </span><span style='font-size:
9.0pt;font-family:Verdana'>andra stycket f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
talan ej f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section229>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
13.0pt;margin-left:152.0pt'><span style='font-size:9.0pt;font-family:Verdana'>56
</span><span style='font-size:9.0pt;font-family:Verdana'>§</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section230>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Till b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ter, h</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>gst
femhundra kronor, d</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>mes 1. godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nt f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>retag som ej
iakttager best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelserna i</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Till b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ter, h</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>gst
femhundra kronor, d</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>mes 1. godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nt f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>retag som ej
iakttager best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelserna i</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section231>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Senaste lydelse 1974:874</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section232>
<p class=MsoNormal style='margin-bottom:3.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section233>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span></b></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>34</span></p>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lydelse</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>32 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> tredje stycket,</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2. fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare som ej efter<br>
kommer f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rel</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ggande enligt</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>39 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> andra stycket,</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>den som underl</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ter att vidtaga </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rd enligt 46 </span><span style='font-size:9.0pt;
font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket,</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>4.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>den som hindrar
eller f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsv</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>rar kontroll enligt 51 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>,</span></p>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:102.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>.'>.<)</span></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>32 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> tredje stycket,</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare som ej efterkommer f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rel</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggande
enligt 39 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> andra stycket,</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>den som underl</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ter att vidtaga </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rd enligt 45 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>,</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>4.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>den som hindrar
eller f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsv</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>rar kontroll enligt 51 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>.</span></p>
</div>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section234>
<p class=MsoNormal style='margin-top:25.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1. Denna f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rordning
tr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>der i kraft den</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>De nya best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna i 4 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpas i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
som b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rjar vid ikrafttr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dandet eller senare. F</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r fordon med slutsiffra 5 g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
i fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om fordonsskatt att tiden den 1
september 1979 - den 30 september 1980 skall utg</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ra ett skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r och tiden den 1 september 1979 -
den 31 januari 1980 en skatteperiod samt i fr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ga om kilometerskatt att tiden den 1 juli 1979 - den 31 augusti 1980
skall utg</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra ett skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r och tiden den 1 juli - den 31 augusti 1979 en
skatteperiod.</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>De nya best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna i 7 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpas i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om uppgift som avser skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r eller skatteperiod som g</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r till </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nda
efter ikrafttr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>dandet.</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>4.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>I </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vrigt till</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpas
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ldre best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rh</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llande som h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r sig till tid f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>re ikrafttr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dandet.</span></p>
</div>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section235>
<p class=MsoNormal style='margin-bottom:48.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section236>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><i><span style='font-size:7.0pt;font-family:Verdana'>Sb</span></i></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section237>
<p class=MsoNormal style='margin-top:26.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>5 F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslag till</span></p>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rordning on </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndring i kung</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reIs
en (1973:777)_ on </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ter-</span></p>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>btalnin,": och avx.</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>]giin</span><span style='font-size:9.0pt;font-family:Verdana'>£</span><span
style='font-size:9.0pt;font-family:Verdana'>;._a.y:....y</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>traXiltalLat_t_mjm. for</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>fordon <span style='text-transform:uppercase'>f;</span>om._ajiv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llt.S--.Jit-QnL_rijcet</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>H</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rigenora f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrivs att 2 a - 2 c, 5 och 7 </span><span
style='font-size:9.0pt;font-family:Verdana'>§§</span><span style='font-size:
9.0pt;font-family:Verdana'> I-xmg</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>relsen</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>(1973:777) om </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>terbetalning
och avr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning av v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafik-</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>1 skatt m.m. f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordon som anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nts utom riket skall .ha</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:16.0pt;
margin-left:1.0pt'><span style='font-size:9.0pt;font-family:Verdana'>nedan
angivna lydelse.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section238>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section239>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
5.0pt;margin-left:139.0pt'><span style='font-size:9.0pt;font-family:Verdana'>2
a</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section240>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kilometerskattepliktig
personbil som f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>res ut till eller in fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n annat land </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
Norge skall vara f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsedd med m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke (kilometerskattem</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rke) som avses i 17 </span><span style='font-size:9.0pt;font-family:
Verdana'>§ </span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskattelagen
(1973:601). M</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rke tillhandah</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>lles av l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen
och utl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnas p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> beg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ran av
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen. L</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsen svarar f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att uppgift om ut-l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>imiande inf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>res i bilregistret.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kilometerskattepliktig
personbil son f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>res ut till eller in fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n annat land </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
Norge skall vara f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsedd med m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke (kiloneterskatte-.m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke) sora avses i 17 } f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskattelagen
(1973:601), M</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rke tillhandah</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>lles av l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse
eller tullmyndighet och utl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnas p</span><span
style='font-size:9.0pt;font-family:Verdana'>å </span><span style='font-size:
9.0pt;font-family:Verdana'>beg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ran av
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen. Tullmyndigheten underr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttar l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse
om utl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnande av m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke. L</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen
svarar f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att uppgift om utl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnande inf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>res
i bilregistret.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section241>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section242>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare som erh</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>llit
kilometerskattem</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rke skall utan osk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ligt dr</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>l enligt meddelade anvisningar</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare som erh</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>llit
kilometerskattem</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rke skall innan fordonet f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>res ut till annat land </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n Norge</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section243>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:16.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kung</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>relsen omtryckt 1976:768</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section244>
<p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section245>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>57</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section246>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section247>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section248>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section249>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>anbringa m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
insidan av fordonets fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mre vindruta p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> mitten av vindrutan och i dess </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vre kant.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>enligt
meddelade anvisningar anbringa m</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket
p</span><span style='font-size:9.0pt;font-family:Verdana'>ä </span><span
style='font-size:9.0pt;font-family:Verdana'>insidan av fordonets fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mre vindruta p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
mitten av vindrutan och i dess </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vre kant.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section250>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskattem</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke
f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r avl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gsnas fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n fordonet endast om det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r n</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>dv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndigt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
reparation av fordonet eller liknande </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rd. Har kilometerskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke avl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gsnats,
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rkomnit eller f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rst</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rts skall
fordonets </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare utan dr</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jsm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>l hos l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelse anra</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>la
detta med angivande av tid och plats f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
det intr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ffade samt sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>len h</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r. P</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> beg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ran av fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
tillhandah</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ller l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelse duplettm</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rke.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
6.0pt;margin-left:158.0pt'><span style='font-size:9.0pt;font-family:Verdana'>2
b</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section251>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskattem</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke
har rek-</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>tangul</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r form med m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tten
90 </span><span lang=EN-US style='font-size:9.0pt;font-family:Verdana'>X </span><span
style='font-size:9.0pt;font-family:Verdana'>60 mra. M</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke skall f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>re
utl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>imiandet f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rses med re-gistreringsnuraret f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r det fordon, p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
vilket det skall anbringas. M</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket utf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>res i material av s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dan beskaffenhet att det ej kan avl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gsnas fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n fordonet utan att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rst</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras .</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kilometerskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke skall f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>re
utl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnandet f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rses med registreringsnumret f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r det fordon, p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
vilket det skall anbringas. M</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket utf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>res i material av s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dan beskaffenhet att det ej kan avl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gsnas
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n fordonet utan att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rst</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section252>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
6.0pt;margin-left:159.0pt'><span style='font-size:9.0pt;font-family:Verdana'>2
c</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section253>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskattem</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rke eller duplett d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rav utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r avgift med tio kronor.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskattem</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rke eller duplett d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rav utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r avgift raed tio kronor eller, om m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnas
ut av tullmyndighet, med tjugofem, kronor.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section254>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section255>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>Prop. 1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>58</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section256>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section257>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section258>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section259>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Avgiften
erl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gges av fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen inora tio dagar fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n uts</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndandet
genom ins</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttning p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilt postgirokonto.
Inbetalningskort tillst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lles fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen av statens trafiks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerhetsverk f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelses r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kning. Vad som s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gs
i 30 </span><span style='font-size:9.0pt;font-family:Verdana'>§ </span><span
style='font-size:9.0pt;font-family:Verdana'>v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikskattelagen (1973:601) </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ger
motsvarande till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rapning i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ga ora avgiften.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Avgift f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r m</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke som utl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas av tullmyndighet erl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gges till myndigheten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re utl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnandet,
I annat fall erl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gges avgiften av fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen inora tio dagar fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n uts</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndandet genom
ins</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttning p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilt
postgirokonto. Inbetalningskort tillst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lles
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen av statens trafiks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerhetsverk for l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n.s-styrelses
r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning. Vad so.m s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gs i 30 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtraf-Lkskatkelagen (1973:601) </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ger mot-svara-nde till</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rapning i fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ga o.m avgiften.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section260>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section261>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>N</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordon som avses i denna kung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relse f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>res
ut ur riket till annat laid </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n Norge
eller in i riket fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dant land skall den som svarar f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordonet aii_-teckna fordonets registre-ringsnunraer p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild
blankett, som i orginal och kopia tillhandah</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>lles
av tullmyndigheten, </span><span style='font-size:9.0pt;font-family:Verdana'>Deri
som </span><span style='font-size:9.0pt;font-family:Verdana'>svarar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet skall d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rj</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mte avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpla blanketten i fordonets kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knare , Efter verkst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lld </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>t.g</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rd skall olankebten ome-</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>N</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordon so.m avses i denna kung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relse f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>res
ut ur riket till aiiiat l.and </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n Norge
eller in i riket fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dant l.and skall den som svarar f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordonet ay-st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpla s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskild blankett, som i original och kooLa tillhandah</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>lles av fc'jill-mynd 1 gheten, i fordoae_t<span
style='text-transform:uppercase'>g </span>kilorneterr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knare, Sfter verkst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lld </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rd skall blanketten oraedelbart </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ter-l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>;mias till tullrayndigneten. Saknas kiloiiieterskat
tcr.;</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>.rke p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> kilometerskattepliktig</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section262>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section263>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>59</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section264>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section265>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
lydels_e</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section266>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section267>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>delbart </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>terl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnas till
tullmyndigheten. Saknas kilometerskattem</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> kilometerskattepliktig personbil
vid ut- eller inresa antecknar tullmyndigheten detta p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> blanketten.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>personbil
vid ut- eller inresa antecknar tullmyndigheten detta p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> blanketten.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section268>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
4.0pt;margin-left:2.0pt'><span style='font-size:9.0pt;font-family:Verdana'>Tullmyndigheten
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rser s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l original
som kopia av blanketten med uppgift om datum och plats f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r gr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nspasseringen
och </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>terst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ller det ena exemplaret till den sora svarar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet. Snarast efter utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av varje kalendervecka och kalenderm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nad s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nder
tullmyndigheten avl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnade blanketter till statens
trafiks</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kerhetsverk. H</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rvid s.kall blanketter raed aiteckning enligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket skiljas fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vriga
blanketter.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section269>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>/'r fordon
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsett med kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knare utan anordning f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ger 9 </span><span style='font-size:9.0pt;
font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:Verdana'>v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskattekung</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>relsen
(1973:776) motsvarande tilll</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpning, .</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Är </span><span
style='font-size:9.0pt;font-family:Verdana'>fordon f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsett med kilometerr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knare utan anordning f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ger
9 </span><span style='font-size:9.0pt;font-family:Verdana'>§ </span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta stycket v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskattekung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen (1973:776) motsvarande till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpning.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section270>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordon som avses i denna kung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relse f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>res
ut ur eller in i riket f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rder enligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket underl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>tas p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> beg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ran av den som svarar f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r fordonet.
Denne f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r i s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dant fall av tullrayndigheten vid utresan handling som visar att n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnda </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rder ej vidtagits. Handlingen, av vilken skall framg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> datum f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
utl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnandet och fordonets
registreringsnummer, skall medf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras i
fordonet och </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>terl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnas till tullmyndighet vid n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmast
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljande 'inresa med fordonet. </span><span
style='font-size:9.0pt;font-family:Verdana'>Å</span><span style='font-size:
9.0pt;font-family:Verdana'>terl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnas ej s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dan handling vid inresa g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelserna
i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta-tredje styckena.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Har utresa med fordon som avses i denna kung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relse skett till annat land </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n Norge och har n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmast
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljande inresa skett fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n Norge skall fordonets </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare inom tre dagar fr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>n inresan l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mna skriftlig uppgift till l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelse om att fordonet </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>terkommit till riket.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section271>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section272>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>60</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section273>
<p class=MsoNormal style='margin-top:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section274>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>."luvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>resla.T-eii Ivdelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section275>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ranas i anledning av ut- eller
inresa ej uppgift enligt 5 5 f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta-tredje
styckena </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tten till </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>terijetalning eller avr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kning av slatt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallen
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den resan, on ej annat f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljer av andra stycket.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
13.0pt;margin-left:2.0pt'><span style='font-size:9.0pt;font-family:Verdana'>Har
kilo.neterskattepli.kti.gt fordon anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nts
utora rijcec i aiinat land </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n :'orge och
har utresa eller inresa skett </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver ilorge f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r beskattningsrayndigheten, efter ans</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ko.n, raedge a.vr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning
av kilometerskatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r Ir</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckan i annat land </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n ITorge,</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section276>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>R</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tten till avr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning
av kilometerskatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r personbil </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r viss resa ora kilometerskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke har salcnats vid ut-eller inresan. Kar avr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kning d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ej gjorts f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>kalla, beslut hos beskattningsmyndigheten i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gan. .Beskattningsrayndigheten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r medge avr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lming
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den resan under f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ruts</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttning att
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r troligt att m</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket
har saknats p</span><span style='font-size:9.0pt;font-family:Verdana'>å </span><span
style='font-size:9.0pt;font-family:Verdana'>grund av s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dan omst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndighet
</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ver vilken han ej har r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt och som har intr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ffat p</span><span style='font-size:9.0pt;font-family:Verdana'>ä </span><span
style='font-size:9.0pt;font-family:Verdana'>s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dan tid att duplettm</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>R</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tten till avr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning
av kilometerskatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r personbil </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r viss resa om kilometerskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke har salcnats vid ut-eller inresan. Har avr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>Ji-ning d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ej gjorts f</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>kalla beslut hos beskattningsmyndigheten i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gan. Beskattningsmyndigheten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r medge avr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den resan under f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ruts</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttning att m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket funnits vid utresan och att fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
troligt att m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rket vid inresan har saknats p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> griuid av s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan
omst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndighet </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver vilken han ej har r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt och</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section277>
<p class=MsoNormal style='margin-top:29.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:14.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Senaste lydelse 1978:128</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section278>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section279>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>61</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section280>
<p class=MsoNormal style='margin-top:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section281>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section282>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section283>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ej har
kunnat anskaffas f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>re ut- eller inresan.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>som har
intr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ffat under ut-landsvistelsen.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section284>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>1, Denna f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rordning tr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>der i Icraft den</span></p>
<p class=MsoNormal style='margin-left:17.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2,<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ldre best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
i fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om utlandsresa som har p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rjats f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re ikrafttr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>dandet,</span></p>
<p class=MsoNormal style='margin-left:17.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>3,<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ldre best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser till</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpas
i </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vrigt i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llande som h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r sig till tid f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>re
ikrafttr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>dandet.</span></p>
</div>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section285>
<p class=MsoNormal style='margin-bottom:79.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section286>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>62</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section287>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:146.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4 F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r3lag_till E</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rordning_o;n_andrin2_i_bilregist</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
16.0pt;margin-left:2.0pt'><span style='font-size:9.0pt;font-family:Verdana'>H</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rigenom f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrivs
att 20 och 35 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>5 bilregi.Gterl-.ing</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relGO'' (1972:599) sk.all ha nedan angivna lydelse.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section288>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>'.'uvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section289>
<p class=MsoNormal style='margin-top:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section290>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kontrolln</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke utf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rdas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
annat registrerat fordon </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n terr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngfordon. M</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket
utf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rdas under f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ruts.ittning att</span></p>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>fordonet ej </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llt,</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>f</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>reskrivejT
traflivf</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rs</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>kring finns,</span></b></p>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rbud att bruka fordonet ej g</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ller enligt 16 </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>£</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'> eller 21 </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>§</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'> f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 1 eller 2 v</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskattelagen (1973:601),</span></b></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:11.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>k</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>rfSrtud
ej g</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ller.</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kontrollra.irke
utf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rdas f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r annat registrerat fordon </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n terr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngsfordon.
H.irkefc utf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rdas under f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rutsitt.ning att :fordonet ej ;ir avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llt,</span></p>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>reskriven trafikf</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rs.ik-ring finns,</span></b></p>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rbud att bruka .fordonet ej g</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ller enligt 16 eller 21 </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>§</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'> v</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskattelagen (1973:601),</span></b></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:11.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>kBrfSrlDud ej g</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ä</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ller.</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section291>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kontrollm</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller till utg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen
av den kalenderm</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nad, under vilken fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om utf</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rdande
av k.ontrolln</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rke n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rmast skall pr</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vas enligt 29 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'>. I fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om fordon, f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r vilket besiktningsman raeddej.at
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rel</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ggande om l?;ontrollbesiktning, g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
dock m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rket endast till utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av kalenderm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden,efter
den, un-den vil]cen den av besiktningsmanne.n best.</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mda tiden f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
kontrollbesiktning utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r, I fall som avses i 17 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
andra punkten v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskattekung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen (1973:776) g</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ller m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rket till utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av den kalenderm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nad under villcen fordonsskatten f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfaller
till betalning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
21.0pt;margin-left:1.0pt'><span style='font-size:9.0pt;font-family:Verdana'>I
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga on skatteplil-.tigt fordon
l.nnnas m-irk.et ut on. f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskriven fordonsskatt och
registerh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>llningsavgift betalats. Kon-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section292>
<p class=MsoNormal><span style='font-family:Verdana'>T</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:5.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Kung</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>relsen
omtryckt 1976:779.</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section293>
<p class=MsoNormal style='margin-bottom:10.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section294>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>63</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section295>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section296>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
lydals.e</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section297>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>troll-.a.n.rlto son '..iti.irdas i .sanband med ann.</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lan som avses i 17 </span><span style='font-size:
9.0pt;font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:
Verdana'> f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket andra punkten v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskattekung</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>relsen
utl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnas dock utan hinder av att skatt
eller registerh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>llningsavgift ej betalats.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:13.0pt;margin-bottom:
13.0pt;margin-left:0cm'><b><i><span style='font-size:9.0pt;font-family:Verdana'>io</span></i></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section298>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Beslut on
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llning i annat fall </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n som avses i 34 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r ej raeddelas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngre tid </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n 3CX m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nader.
Efter ny an.n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>-lan f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ri</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nges avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llningstiden med h</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>gst sex m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nader </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>t g</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen. Avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llningsti-de.n r.</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knas
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n och med den dag anra</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lan inkom till l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen.
Avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llningen upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>re den
beslutade avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llningstidens utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ng, om </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
beg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Beslut om
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llning i annat fall </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n som avses i 34 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r ej meddelas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngre tid </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n sex m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nader.
Efter ny anm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lan f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ri</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nges avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llningstiden med h</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>gst sex m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nader </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>t g</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen. Avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llningstiden r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knas
fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n och med den dag anm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lan inkom till l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen.
Avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llningen upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>re den
beslutade avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llningstidens utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ng, om </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
beg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religger skyldighet att L</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna uppgift enligt 5 </span><span style='font-size:
9.0pt;font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:
Verdana'>f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 4 v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gty</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>fil:-skattekung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen (1973: 776) upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r dock avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llningen
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rst n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan uppgift har l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnats.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section299>
<p class=MsoNormal style='margin-top:25.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Denna f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rordning tr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>der i kraft den</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section300>
<p class=MsoNormal style='margin-bottom:38.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section301>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>64</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>1</span><span style='font-size:8.0pt;font-family:Verdana'> </span><span
style='font-size:8.0pt;font-family:Verdana'>UTREDNINGEINIS ARBETE</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>1.1 Direktiven</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:36.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Direktiven f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatteutredningen finns i
Dir 1977:44, d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r departementschefen anf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljande.</span></p>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikbeskattningen har under de
senaste </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ren genomg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tt stora f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndringar. Den </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rliga
fordonsskatten kompletteras numera av kilometerskatt, som ersatte br</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nnoljeskatten f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
br</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnoljedrivna personbilar, lastbilar
och bussar den 1 januari 1974 och f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
vissa sl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>pvagnar den 1 juni 1976,
Beskattningsf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfarandet och uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdssystemet </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndrades
i v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>sentliga avseenden den 1 januari
1974 i saraband med att automobilskattef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rordningen
m,fl, f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfattningar ersattes av i stora
delar helt ny lagstiftning, bl,a. v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafg.k-skattelagen
(1973:601) och v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatteung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen (1973:775),</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det stora antalet skattepliktiga fordon och uppdelningen
av beskattningen p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> fordonsskatt, kilometerskatt och
bensinskatt st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller stora krav s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> beskattningsf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfarandet
som p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rda myndigheter och fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare.
Erfarenheterna fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n den praktiska till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpningen visar att best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelsema i stort sett fungerar v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l. P</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'> flera
enskilda punkter b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r dock f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rb</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttringar
kunna g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmare
pr</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>va dessa fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gor b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r en s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskild utredare tillkallas. Jag f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>resl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r att detta
sker nu. Den s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilde utredaren b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> till
uppgift att g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra en teknisk </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>versyn av v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikbeskattningens
olika delar. Jag vill h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r endast peka p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> ett par av de fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gor
som b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r tas upp n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mligen uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rden
av fordonsskatt och kilometerskatt, uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rds-
och restitu-tionsfr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gor i samband med beskattningen av
den internationella trafiken och en allm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfattningstek.nisk </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>versyn.</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Utredaren b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilt str</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>va
efter f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>renklingar i beskattningen med
beaktande av rimliga krav p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> att den
skall vara effektiv och ge m</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligheter
till en tillfredsst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande kontroll.</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Utredaren b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r genom
kontakter med bransch- och intresseorganisationer p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> omr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>det
tillgodog</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra sig dessas erfarenheter.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>1.2 Arbetets uppl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggning</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rt uppdrag innefattar en teknis.k </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>versyn av hela v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafik
beskattningen. Med h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsyn till att k.iloneterskatten </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r en ny beskattningsform, som dessutom i vissa
avseenden </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r komplicerad, har vi ansett det l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpligt att inleda v</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>rt arbete med en </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>versyn av denna del av v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikbeskattningen och att redovisa v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ra </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ganden och f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslag
i</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section302>
<p class=MsoNormal style='margin-bottom:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section303>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>65</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>ett delbet</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nkande.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> del av l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsernas
erfarenheter av den g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikbeskattningen har vi gjort en f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gan hos
samtliga l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelser.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Under arbetets g</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ng
har vi haft </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ggningar med f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>retr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>dare f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r riksskatteverket, RSV, och
kilometerskatten</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnden , KSN , Vi har ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> haft kontakter med f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>retr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>dare f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skattetill</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggsutredningen
(Fi 1975:05), Motorbranschens riksf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbund.
Motorm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnens riksf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbund. Svenska busstrafikf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbundet, Svenska lokaltrafikf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reningen. Svenska taxif</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbundet, Svenska </span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>kerif</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbundet och AB Storstockholms lokaltrafik.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r utredningsarbetet har material
inh</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mtats fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n bl.a, statens trafiks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerhetsverk, TSV.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rt fortsatta arbete avser vi bl.a.
att ta upp fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gan om att slopa fordonsskatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r bensindrivna fordon och </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ka drivmedelsbeskattningen i motsvarande m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n. Vidare avser vi att behandla beskattningen av
dragbilar och p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>h</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngsvagnar samt traktorbeskattningen. Uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rds- och restitutionsfr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gor i samband med internationell trafik kommer vi
ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> att ta upp. Slutligen kommer vi
att </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ga arbets- och ansvarsf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdelningen
mellan myndighetema och att g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra en f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfattningsteknisk </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>versyn.</span></p>
<p class=MsoNormal style='margin-top:44.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>5 Riksdagen 1978/79. 1 saml. Nr 94</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section304>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section305>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>66</span></p>
<p class=MsoNormal style='margin-top:32.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2 G</span><span style='font-size:9.0pt;font-family:
Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>LLANDE
BESTAMI-ELSER M.M,</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafiken </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rem</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>l f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
beskattning i flera olika former. Beskattningen kan delas in i skatt p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> anskaffning, skatt p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> innehav och skatt p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndning av fordon. Beskattningen kan ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> delas in i fasta och r</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rliga - k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r-l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngdsberoende - skatter. Vidare kan en uppdelning g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras efter det huvudsakliga syftet med olika skatter.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatt p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> anskaffning
av fordon utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r enligt lagen (1958:430) om merv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rdeskatt (omtryckt 1969:237, </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndrad senast 1978:322) och lagen (1978:69) om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljningsskatt
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> motorfordon. Dessa skatter r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knas inte till den egentliga v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikbeskattningen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatt p</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'> innehav av
fordon utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskattelagen (1973:501) (</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndrad senast 1978:199), VSL, i form av fordonsskatt.
Denna skatt </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r en fast skatt som utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r med visst belopp f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r en tidsperiod oavsett i vilken utstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckning det enskilda fordonet faktiskt anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatt p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndning av fordon utg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r i form av kilometerskatt enligt VSL och i form av olika
drivmedels-skatter. Bensin beskattas enligt lagen (1961:372) om bensinskatt
(omtryckt 1975:274, </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndrad senast 1978:117) och gasol
enligt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rordningen (1964:352) om gasolskatt
(</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndrad senast 1974:853). N</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild
drivmedelsskatt utg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r inte p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> motorbr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nnolja.
Bensin, gasol och motorbr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnolja </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rem</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>l f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
beskattning enligt lagen (1957:262) om energiskatt (omtryckt 1975:272, </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndrad senast 1977:57). Kilometerskatten och
drivmedelsskatterna </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngds-beroende.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section306>
<p class=MsoNormal style='margin-bottom:33.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section307>
<p class=MsoNormal style='margin-top:3.0pt'><b><span style='font-family:Verdana'>Prop,
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>67</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section308>
<p class=MsoNormal style='margin-top:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vissa delar av den beskattning som sker av v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafiken har till syfte att finansiera de kostnader
som v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gt;rafiken orsakar samh</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet. Andra delar av beskattningen har annat,
huvudsakligen fiskalt, syfte. Till de sistn</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnda
skatterna h</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r merv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rdeskatt, f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljningsskatt p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
motorfordon och allm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n energiskatt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fordonsskatten, kilometerskatten, bensinskatten och
gasol-skatten </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>remot helt eller delvis specialdestinerade. Denna speci'aldestination
skall dock enligt riksdagens beslut (prop. 1976/77:130, FiU 1977/78:1, rskr
1977/78:19) upph</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra budget</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ret 1980/81.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I detta sammanhang skall inte l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas n</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gon
historik </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ver v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikbeskattningens utveckling. I fr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ga om kilometer-skatten b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
dock f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljande n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskatt inf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdes
den 1 januari 1974, Samtidigt upph</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vdes
tv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> olika skatter p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> motorbr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nnolja,
en specialdestinerad och en ej specialdestinerad. Dessa drivmedelsskatter
hade orsakat stora kontrollproblem. Genom olika skatteundandragande </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rder kunde
den likv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rdiga men v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>sentligt l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gre
beskattade eldningsoljan anv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndas i st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
motorbr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnolja f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r drift av motorfordon.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vidare ans</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gs
kilometerskatt vara en l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpligare skatteform </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n drivmedelsskatt n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r det g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llde att anpassa skatteuttaget f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r br</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nnoljedrivna
fordon och deras sl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>pvagnar till den s.k.
kostnadsansvarighetsprincipen. Denna princip hade fastlagts genom
statsmakternas trafikpolitiska beslut 1953. F</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikens del har beslutet ansetts
inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ra att samh</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llets kostnader f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafiken skall tas ut av denna
genom beskattningen och att skatten, s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
l</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngt det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r m</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligt,
skal], f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdelas p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> de olika fordonen i f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>llande till deras individuella
kostnadsansvar.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section309>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section310>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>68</span></p>
<p class=MsoNormal style='margin-top:29.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskatten omfattade fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rjan s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dana personbilar, bussar och lastbilar som </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r inr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttade f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r drift med annat drivmedel </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n bensin eller gasol, dvs. i praktiken br</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nnoljedrivna fordon av dessa slag. I fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om. </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vriga
fordon, vars anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndning orsakar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbrukning av motorbr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nnolja (trafiktraktorer, registrerade motorredskap och sl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>pvagnar till br</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nnoljedrivna
fordon) h</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jdes den </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rliga fordonsskatten f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att kompensera bortfallet av skatt p</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'> br</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnolja.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den ej specialdestinerade skatten p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> br</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nnolja fick
sin motsvarighet i s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild fordonsskatt och s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskild kilometerskatt enligt lagen (1973:602) om s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskild v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den 1 juni 1975 utvidgades kilometerskatten till att
omfatta </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ven sl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>pvagnar som dras av kilometerskattepliktigt
motorfordon och har en skattevikt </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver
3 000 kg. Kilometerskatten f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r dessa sl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>pvagnar ersatte inte endast den del av
fordonsskatten som svarade mot h</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jningen
1974 utan ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> omkring h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lften av fordonsskatten i </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vrigt. Den s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilda
fordonsskatten ersattes helt med s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild
kilometerskatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r sl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>pvagnarna.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatten har upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vts i </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
(prop. 1977/78:94, SkU 1977/78:39, rskr 1977/78:192, SFS 1978:118). D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rvid har skattebeloppen i princip of</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndrade
adderats till beloppen av v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatten.
Till dess specialdestinationen upph</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skall 90 </span><span style='font-size:9.0pt;font-family:Verdana'>% </span><span
style='font-size:9.0pt;font-family:Verdana'>av skatteint</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kterna anses som specialdestinerade.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section311>
<p class=MsoNormal style='margin-bottom:37.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section312>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>69</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section313>
<p class=MsoNormal style='margin-top:29.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>De
grundl</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ggande best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna om v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gtrafikbeskattningen finns allts</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> i VSL. D</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rut</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ver
regleras beskattningen i v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gtrafikskattekung</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>relsen (1973:775) (</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndrad senast
1978:331), VSK, kung</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>relsen (1973:777) on </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>terbetalning och avr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kning av
v</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>gtrafikskatt m.m. f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r fordon som anv</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nts utom riket (omtryckt
1975:768, </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndrad senast 1978:128), </span><span
style='font-family:Verdana'>Å</span><span style='font-family:Verdana'>W, lagen
(1976:338) om v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gtrafikskatt p</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> vissa fordon, som icke </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r registrerade
1 riket (</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndrad senast 1978:119) och i ett flertal andra f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rfattningar.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>En
sammanst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llning </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ver nu g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llande f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rfattningar som avser eller har samband med v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gtrafikbeskattningen
m,m, finns intagen i bilaga 1.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>I
det f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ljande l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnas en redog</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>relse f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llande best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelser i de delar som behandlas 1 bet</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nkandet.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section314>
<p class=MsoNormal style='margin-bottom:67.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section315>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>70</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>2.1 Skattepliktiga
fordon</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-family:Verdana'>Skattepliktigt
fordon </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r enligt 2 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta stycket VSL motorfordon, traktor, motorredskap
eller sl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>pvagn, om fordonet </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r eller b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r vara
registrerat och inte </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llt. Skattepliktig bil, som </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r inr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttad f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att
drivas med annat drivmedel </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n bensin eller gasol </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r enligt 2 </span><span
style='font-family:Verdana'>§ </span><span style='font-family:Verdana'>andra
stycket VSL kilometerskattepliktig. </span><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'>ven sl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>pvagn som dras av kilometerskattepliktigt
motorfordon och som har en skattevikt </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ver 3 000 kg </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r kilometerskattepliktig.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Beteckningarna
motorfordon och bil har samma betydelse som i fordonskung</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>relsen
(1972:595)(</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndrad senast 1975:778) och bilregisterkung</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>relsen
(1972:599)(omtryckt 1976:779, </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndrad senast 1978:328), Motorfordon omfattar bilar,
motorcyklar och mopeder. Bilar indelas i personbilar, lastbilar och bussar.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Det
totala antalet kilometerskattepliktiga fordon var 226 289 den 23 december 1977,
H</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rav var 89 418 lastbilar, 10 934 bussar, 100 733 personbilar och 25
204 sl</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>pvagnar. Antalet avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llda fordon som skulle vara kilometerskattepliktiga
om de inte var avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llda uppgick vid samma tidpunkt till 38 694.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>2.2 Skattskyldighet</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Enligt
7 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> VSL </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r det </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>garen av ett fordon som </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r skattskyldig
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r detta. N</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rmare best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelser om skattskyldighet i fr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ga om
kilometerskatt finns i 20 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> VSL. Skattskyldig </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r den som </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gde
fordonet vid Ing</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ngen av den kalenderm</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>nad under vilken skatt skall
betalas eller skulle ha betalats. Om skatt fastst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>lls genom efterbeskattning </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r den
skatt-skyldig som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gde fordonet under den tid skatten avser. I fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ga om
kilometerskatt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skatteperiod under vilken fordonet har
avregistrerats eller annars av annan anledning </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>n avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llning
har upph</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rt att vara skattepliktigt </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r den
skattskyldig som d</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gde fordonet.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section316>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section317>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>7i</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>2,3 Kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparatiir</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskattepliktigt fordon skall enligt 17 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSL vara f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsett
med s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild, godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nd kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparatur.
Apparaturen skall vara plomberad.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nnande av kilometerr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knare pr</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vas enligt 31 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK av KSN efter samr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>d med RSV. Av 44 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK framg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r att KSN efter samr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>d med RSV meddelar n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmare f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter om montering, plombering, besiktning,
godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnande, reparation och liknande fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gor som avser kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur. I det f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ljande </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>terges vissa av KSN:s f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter i dessa h</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nseenden.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>KSN har godk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nt
fyra kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knare med avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsan-ordning, d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rav tre vajerdrivna och en navmonterad r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knare, samt en navmonterad r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knare
utan s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan anordning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vajerdriven kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knare
kan placeras i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rarutrymme, passagerarutrymme eller
slutet lastutrymme. Om r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knaren skall placeras i t.ex.
motorrum, kr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vs att r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knaren har godk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nts
av KSN f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r placering d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>KSN:s godk</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nnande har f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vissa r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knare
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rknippats med s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifter
om anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndning el2er placering, t.ex. att r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knaren skall vara f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsedd med s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilt skyddslock. Den
navmonterade r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knaren utan avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsanordning f</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r endast anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> specialfordon och efter s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilt tillst</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nd
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n KSN. I forts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttningen bortses fr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>n denna r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knartyp.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den vajerdrivna kilometerr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knaren drivs fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n uttaget i v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>xell</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r hastighetsm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tare
eller f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rdskrivare. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r drivningen av r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren
anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nds vajer och en s.k. f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdelningsv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>xel.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den navraonterade r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren
drivs med hj</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lp av en pendel inne i r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knaren. R</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren
monteras p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> ett s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ste,
som s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tts p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> ett hjulnav. Den monteras vanligen p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> fordonets</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section318>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section319>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>72</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>gra
bakhjul och anv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nds fr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mst p</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'> sl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>pvagnar.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-family:Verdana'>B</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>da r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knartyperna
best</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r av ett r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kneverk och en st</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mp-lingsanordning inneslutna
i en metallk</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>pa. Metallk</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>pan har en insticks</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ppning f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r kort
som skall st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mplas i r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knaren. St</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpelavtrycket best</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r av tv</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
siffergrupper. Den ena anger r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knarens tillverkningsnummer och den andra r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knarst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llningen.
R</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>knaren inneh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ller inget f</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rgband e.d. St</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpelkorten m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ste d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r vara f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsedda med kopieringspapper eller vara sj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lvkopierande
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r att avtrycket skall vara l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>sbart.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Kilometerr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knaren
har en fast inre utv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>xling. Eftersom fordon har olika d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ckdimensioner
och utv</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>xlingsf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llan-den, m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ste en s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskild omr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kningsfaktor fastst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>llas f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r varje
fordon. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rst n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r antalet markeringar enligt r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knaren
multipliceras med omr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kningsfaktorn f</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r man den verkliga k</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rstr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ckan.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>2.3.1
Montering m.m.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Montering,
plombering, brytande av plombering, reparation eller liknande </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tg</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rd som
avser kilometerr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knarapparatur f</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r enligt 32 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> VSK utf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ras
endast av den som KSN har godk</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nt, s.k. godk</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>retag. F.n. finns ca 2 200 s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>dana f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag. N</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r det g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller godk</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nnande
eller </span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>terkallande av godk</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nnande av f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>retag, f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r KSN enligt 33 </span><span style='font-family:
Verdana'>§</span><span style='font-family:Verdana'> VSK g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ra inspektion
hos f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>retaget f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att unders</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ka f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rh</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llande som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r av betydelse f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mndens pr</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>vning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>I
32 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> tredje stycket VSK anges att godk</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nt f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag
soni har monterat eller gjort ingrepp i en r</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>knarapparatur, skall
plombera apparaturen samt fylla i och skriva under ett s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilt
rapportkort. Kortet skall st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mplas i r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knaren. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>retaget svarar p</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'> detta s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att
apparaturen </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reskrivet skick. Rapportkortet l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnas till
den som svarar f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r fordonet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Efter
det att apparaturen har monterats eller ingrepp gjorts i den, skall fordonet
inst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llas hos AB Svensk Bil-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section320>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section321>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>73</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>provning (ASB) f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
besiktning av apparaturen. D</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rvid skall
rapportkortet medf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r en r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knare byts ut, skall verkstaden l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna uppgift om den urmonterade r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knaren till l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilt st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkort.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Plombering av kilometerr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knarapparatur f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r enligt 32 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK brytas endast av godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nt f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>retag. Om
det </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r n</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>dv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndigt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan
reparation, som inte utan avsev</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rd ol</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>genhet kan utf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
av godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>retag, f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r dock plombering brytas av annan.
Detta framg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r av 34 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK. Som exempel p</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'> s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dana fall kan n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas en v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>xell</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dsreparatlon som m</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ste utf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r fordonet anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nds utomlands. Enligt best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna 1 34 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
andra stycket, f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttningsman vid riksprovplats (ASB)
1 samband med besiktning av apparatur plombera denna och </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven bryta plombering.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>2,3.2 Besiktning</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I 35 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK anges att kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur skall vara godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nd vid besiktning av riksprovplats, dvs, vid besiktning
hos ASB, I 37 och 38 </span><span style='font-size:9.0pt;font-family:Verdana'>§§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK anges n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r besiktning skall g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras,</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
skall besiktigas och godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnas innan ett
kilometerskattepliktigt fordon f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r tas 1 bruk
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta g</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen. Besiktningen av apparaturen kan g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras antingen 1 samband med besiktning av fordonet eller
som s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttning,</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
skall ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> besiktigas i samband med de </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rliga kontrollbesiktningarna av fordonet. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r nya fordon g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
emellertid Inte kontrollbeslktningstv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nget
iinder de tv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ren. </span><span style='font-size:
9.0pt;font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ven under denna tid skall kilometerskattepliktiga fordon dock inst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
besiktning av r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen. Besiktningen skall
g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras under den Inst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llelsetermin f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
kontrollbesiktning som skulle ha g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llt
om fordonet varit kontrollbeslktnlngspllktigt. Om</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section322>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section323>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>74</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gon del av inst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llelsetermin infaller under de tre m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naderna n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmast
efter det att apparaturen har godk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nts
vid registreringsbesiktning eller vid s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild
besiktning innan fordonet tas i bruk f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta
g</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngen beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver besiktning av r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knarapparaturen inte g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Besiktning av r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
skall ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras i samband med registreringsbesiktning. Utf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs registreringsbesiktningen p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grund av </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndring
som inte p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>verkar apparaturen, beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver denna dock inte besiktigas.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Har ingrepp gjorts s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
att plombering brutits, skall apparaturen besiktigas. Detsamma g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller om kontrollbesiktning av ett fordon g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs efter s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilt
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rel</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ggande.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt 39 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> VSK kan
RSV, om s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religger, f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskriva att besiktning skall ske p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> annan tid </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
som framg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r av 37 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'>. L</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna
kan ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rel</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gga </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gare av kilometerskattepliktigt fordon att inst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lla fordonet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild besiktning av r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen. Om fordonet inte inst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lls f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r besiktning
av apparaturen inom f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskriven tid, f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r det inte brukas. Enligt best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna 1 39 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSK skall l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra in
uppgift om meddelat f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rel</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ggande i bilregistret.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vid besiktning av kilometerr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knarapparatur skall enligt 40 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSK kontrolleras att</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>1. kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r av godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nd typ,</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:29.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>apparaturen i </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vrigt </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verensst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmer med f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifter
som meddelats av KSN,</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:29.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>apparaturen
monterats och plomberats av den som </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
beh</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rig till det,</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:29.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>4.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>apparaturen </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r monterad och plomberad enligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter som meddelats av KSN,</span></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>5.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>apparaturen
fungerar tillfredsst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande.</span></p>
</div>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section324>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section325>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>75</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section326>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Om
kontrollen inte f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ranleder anm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rkning, skall apparaturen godk</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nnas och
om det beh</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>vs plomberas. Bevis om godk</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nnande
skall utf</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rdas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Enligt
41 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> VSK g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller inte bevis om godk</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nnande om
apparaturen inte l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngre uppfyller de uppst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llda
kraven. </span><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'>gare av kilometerskattepliktigt fordon </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dant fall
skyldig att utan dr</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jsm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>l avhj</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lpa bristen och inst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>lla fordonet f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskild
besiktning av apparaturen,</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Riksprovplatsen
skall enligt 42 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> VSK l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mna uppgift om besiktningen till TSV, om den g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs 1
samband med kontrollbesiktning eller </span><span style='font-family:Verdana'>om
fordonet ännu </span><span style='font-family:Verdana'>inte </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
kontrollbesikt-ningspliktigt. I </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>vriga fall skall uppgift om besiktningen l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnas till
l</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nsstyrelse.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Enligt
uppgift fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n TSV kan antalet besiktningar av r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knarapparatur
som rapporteras till TSV ber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knas till ca 196 000 per </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r (178
000 godk</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nda och 18 000 ej godk</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nda) och
antalet besiktningar som rapporteras till l</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nsstyrelserna till ca 108
000 per </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r (90 000 besiktningar efter ingrepp och 18 000
efter installation).</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Om
kilometerskattepliktigt fordon inte </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsett med kilometerr</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>knarapparatur skall
riksprovplatsen enligt 43 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> VSK l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mna uppgift om detta till l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsstyrelse,</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>2,3.3
Kontroll m.m.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Enligt
21 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> VSL f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r kilometerskattepliktigt fordon inte brukas om de
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>reskrifter i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga om kilometerr</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>knarappa-r ratur, som
meddelats i lagen eller med st</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>d av den inte iakttagits, dvs. om apparaturen inte </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>reskrivet
skick. Brukas det </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nd</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> d</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ms </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>garen enligt 34 </span><span style='font-family:
Verdana'>§</span><span style='font-family:Verdana'> VSL till b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ter.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:10.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>I
45 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> VSK stadgas att </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gare av kilometerskattepliktigt fordon </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r skyldig
att kontrollera att r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knarapparaturen </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r i f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>reskrivet
skick. Om kilometerr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knarapparaturen upp-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section327>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section328>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>76</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-family:Verdana'>h</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att
vara i f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reskrivet skick skall, enligt 46 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> VSK, den
som har hand om fordonet n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r felet uppt</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>cks st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpla av ett s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilt st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpelkort i r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knaren. P</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> kortet skall ocks</span><span style='font-family:
Verdana'>å </span><span style='font-family:Verdana'>antecknas datum f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r uppt</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ckten.
Kortet skall utan dr</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>jsm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>l skickas in till l</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nsstyrelse. P</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt som
RSV best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmer skall dessutom enligt 47 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> VSK
antecknas vad som brister i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga om apparaturen och datum f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r uppt</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ckt av
felet. Dessa anteckningar skall f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rvaras i fordonet till dess besiktning av
apparaturen har skett.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Med
st</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>d av best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna i 47 </span><span style='font-family:
Verdana'>§</span><span style='font-family:Verdana'> VSK, har RSV i meddelandet
RSV Ip 1973:10 (s, 17) angett att f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljande uppgifter skall antecknas p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> kortet:</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>1. felets
art,</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>tid och plats f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r uppt</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ckt av
felet,</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:0cm'><span
style='font-family:"Courier New"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>under vilka omst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndigheter
felet uppt</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>cktes.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Antalet
ins</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nda kort med anm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lan om funktionsfel uppg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r enligt
uppgift fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n TSV till ca 1 500 per </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>I
21 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> VSL anges som n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnts att ett fordon inte f</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r brukas
om r</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>knarapparaturen inte </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r i f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reskrivet skick. Enligt 48 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> VSK f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r
fordonet dock anv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndas den dag som fel p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>
apparaturen uppt</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>cks och under de n</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rmast f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ljande
tre dagarna innan apparaturen repareras av godk</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nt f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag.
Dessutom f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r fordonet anv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndas den dag felet har avhj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lpts och
under de n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rmast f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljande tre dagarna innan apparaturen godk</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nns vid
besiktning hos ASB. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att fordonet skall f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> anv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndas
under dessa tidsfrister kr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>vs att felet p</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'> apparaturen har rapporterats till l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsstyrelse
och att tidigare angivna anteckningar har gjorts. I tidsfristerna r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knas inte
in l</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rdag, s</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ndag eller allm</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>n helgdag eller tid d</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'> fordonet
varit utomlands eller, i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga om personbil, utomlands i annat land </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n Norge,
Uppt</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>cks fel p</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'> kilometerr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knarapparaturen i en personbil n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r denna </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r i
Norge, utstr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>cks tidsfristerna till fem dagar.</span></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-family:Verdana'>N</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r godk</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nt f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag har
</span><span style='font-family:Verdana'>å</span><span style='font-family:Verdana'>terst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llt
apparaturen i f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>re-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section329>
<p class=MsoNormal style='margin-bottom:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section330>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>77</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>skrivet skick uppr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttar
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>retaget, som har n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnts tidigare, ett s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilt rapportkort (1 fyra exemplar). Fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
tre exemplar av kortet, vilka skall l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnas
till f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttningsmannen vid besiktningen. Efter besiktningen f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
tillbaka ett exemplar, ASB beli</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ller ett
exemplar och skickar ett till l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen.
Omkring 90 000 rapportkort kommer </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rligen
in till l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n ASB.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
om kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen inte </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r i f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrivet
.skick f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonet enligt 49 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndas
vid provk</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rning i samband med besiktning
eller i omedelbart samband med reparation och f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rd kortast l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpliga v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>g
till verkstad f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r reparation och till riksprovplats
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r besiktning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Att kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r i f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>reskrivet skick och fungerar tillfredsst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>llande kan - f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rutom vid besiktning hos ASB -
kontrolleras vid flygande inspektion. Best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser
om detta finns i 51 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK, D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r stadgas bl.a, att RSV -efter samr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>d med KSN och rikspolisstyrelsen - meddelar n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rmare f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifter
ora kontroll av kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur 1 samband med
flygande inspektion. RSV har ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
meddelat s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dana f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter,</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:55.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>2,4 Skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
och skatteperioder m,m, f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikskatt</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt 9 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> VSL skall v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt ber</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knas
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r varje fordon f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r en sammanh</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngande
tid av tolv m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nader (skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r) eller f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
var och en av fyra delar av helt skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
(skatteperiod), Skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r och skatteperiod fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lls enligt samma f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rfattningsrum av regeringen eller myndighet som regeringen best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmer. Best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser
om skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r m,m, finns i 4 </span><span
style='font-size:9.0pt;font-family:Verdana'>§ </span><span style='font-size:
9.0pt;font-family:Verdana'>VSK, Skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r,
skatteperioder och uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nader f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikskatt best</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ms med
ledning av slutsiffran i fordonets regi strerlngsnummer,</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:10.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fordonsskatt betalas enligt 12 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> tredje stycket VSL 1 f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rskott f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r eller skatteperiod. Regeringen f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r dock medge undantag h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rifr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r grupp av fordon. Fordonsskatt</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section331>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section332>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>78</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r i regel f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r.
</span><span style='font-size:9.0pt;font-family:Verdana'>Ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verstiger fordonsskatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett fordon 1 500 kr. f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r helt </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r,
utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r den dock f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatteperiod.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilom.eterskatt betalas enligt 18 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> tredje stycket VSL i efterhand f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatteperiod. </span><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n denna best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelse f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
regeringen medge undantag f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r grupp av
fordon.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om fordon med slutsiffra 1 eller
8 har fastst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llts att uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av fordonsskatt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r skatteperioden augusti -oktober g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
i augusti, dvs. delvis i efterhand. Skatteperioderna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonsskatt </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
alltid tre m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nader.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatteperioderna f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
kilometerskatt </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r i princip tre m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nader. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordon med n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gon av slutsiffrorna 2, 4, 5, 5
eller 9 g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller emellertid att en skatteperiod
omfattar tv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> m</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nader (raaj-juni) och n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>sta period
fyra m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nader (juli-oktober). Sista m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden i varje skatteperiod f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskatt kallas avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad,</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r,
skatteperioder m.m. f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikskatt framg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r av tabell
1, som </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r intagen i bilaga 2.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:56.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>2.5 Uppgift till ledning f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ber</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning av
kilometerskatt</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren har
till uppgift att m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ta fordonets k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka, R</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llningen
kan - som tidigare har beskrivits - genom en avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ver till s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpelkort.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppgifter om r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llningen ligger till grund f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r debitering av kilometerskatt. Enligt 18 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> tredje stycket VSL skall skattskyldig f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r varje skatteperiod l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mna uppgift till ledning f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fastst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande av skatt. S</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dan uppgift skall ocks</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnas i annat fall 1 den m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n regeringen eller myndighet som regeringen best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmer f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rordnar
om det, I 5 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK anges att fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen skall l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mna
uppgift till ledning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>kning av kilometerskatt i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljande
fall:</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section333>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section334>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>79</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section335>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:19.0pt;margin-bottom:
0cm;margin-left:26.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>1, 1
samband med att fordon f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta g</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ngen blir kilo<br>
meterskattepliktigt,</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:26.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>2,<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>i samband med att fordon upph</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att
vara kilometerskattepliktigt av annan anledning </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>n avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llning, t,ex,
n</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r fordon skrotas, exporteras eller byggs om s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> att det
inte l</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ngre </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r kilometerskattepliktigt,</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:26.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>3,<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>i samband med att avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llt
fordon tas i bruk p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r till</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tet f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llt fordon, t.ex, n</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llt
fordon hyrs in som milit</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rfordon eller anv</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nds inom inh</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gnat omr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>de,</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:26.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4,<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>i samband med att avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llt
fordon upph</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att brukas p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r till</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tet f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llt fordon,</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:26.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>5,<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>senast vid utg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ngen av
varje skatteperiod, om fordonet har varit kilometerskattepliktigt under n</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gon del
av.tiden mellan f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ende avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpling enligt 1-5 och ing</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ngen av
avst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mplingsm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>naden,</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>I
6 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> VSK finns n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rmare best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelser om avst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mplingarna. De skall g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ras p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilda
st</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mpelkort. L</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsstyrelserna tillhandah</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ller kort
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpling enligt 1-4, N</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dant
kort l</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mnas ut skall datum f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r utl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnandet antecknas p</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> det, Avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpling
skall g</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ras innan fordonet tas i bruk efter det att skatteplikten Intr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt, St</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpelkort
skall omedelbart efter avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mplingen skickas in till l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsstyrelsen.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-family:Verdana'>Skatteplikt
intr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>der n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r ett fordon registreras utan att samtidigt avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llas och
n</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llning av ett fordon upph</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpling
enligt 2 eller 3 skall g</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ras tidigast tredje dagen innan fordonet upph</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att
vara kilometerskattepliktigt. St</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mplat kort skall skickas in till l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsstyrelsen
inom tre dagar efter det att det har l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnats ut d</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rifr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpling
enligt 5 (ordinarie avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpling) skall TSV enligt 7 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> VSK
skicka st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpelkort till fordons</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>garen senast den 15 i avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mplingsm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>naden.
Fordons</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>garen skall f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>re ut-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section336>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section337>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>80</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section338>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-family:Verdana'>g</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ngen av
avst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mplingsm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>naden st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpla kortet i kilometer-r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knaren
och s</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nda tillbaka det ena exemplaret av det till TSV. St</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpelkorten
postbefordras portofritt. Om fordons</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>garen st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mplar och postar kortet f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r sent
eller inte alls, tas f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rseningsavgift ut enligt 28 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> VSL (se
vidare avsnitt 2.8). Fordons</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gare som l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnar st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpelkort p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> postanstalt kan f</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> sitt exemplar av kortet st</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mplat med
datum f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r inl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnandet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Har
fordons</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>garen inte f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tt st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpelkort f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ordinarie avst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mpling skall han enligt 7 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> tredje
stycket VSK anm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>la detta till l</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nsstyrelse senast en vecka f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>re avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mplings-ffi</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nadens
utg</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ng. L</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsstyrelsen skall d</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> utan dr</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>jsm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>l skicka
nytt st</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mpelkort till honom.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:9.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Enligt
8 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> VSK beh</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ver ordinarie avst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mpling inte g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ras om
ett fordon </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r utomlands i annat land </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n Norge n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mplingen
skall g</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>ras, under f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ruts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning att uppgift om utresan ur landet har l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnats
enligt best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna 1 </span><span style='font-family:Verdana'>Å</span><span
style='font-family:Verdana'>VIC,</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>2,6
Uppb</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rd m,m. av kilometerskatt</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Kilometerskatt
skall enligt 18 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> VSL betalas i efterhand f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
skatteperiod. Uppb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rden kan vara ordinarie eller tillf</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llig.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Ordinarie
uppb</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rd g</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs enligt 13 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> andra stycket VSK f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r fordon som har varit
kilometerskattepliktigt under n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gon del av tiden mellan f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>reg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ende
avstamplingsdag enligt 5 </span><span style='font-family:Verdana'>§ </span><span
style='font-family:Verdana'>VSK och ing</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ngen av avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mplingsm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>naden. Ordinarie uppb</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rd skall omfatta </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rmast f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>reg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ende avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mplingsm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nad om
fordonet har blivit skattepliktigt under den m</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>naden. (Exempel: Ett fordon
med slutsiffra 1 1 registreringsnumret avst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>lls under februari och avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llningen
upph</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r under juni. Avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpling skall g</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ras i mars, men inte i juni. Uppb</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rd av
kilometerskatt g</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs i april p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> grundval av avst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mplingen i mars. Efter avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mplingen
i september g</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs uppb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rd i oktober f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r k</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rning under juni och skatteperioden
juli-september,)</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section339>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section340>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>81</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Tillf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llig uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av kilometerskatt g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rs enligt 15 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordon som har upph</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rt att vara kilometerskattepliktigt av annan anledning </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llning,
t.ex, fordon som har skrotats.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskatt som skall erl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ggas vid ordinarie uppb</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfaller enligt 15 </span><span style='font-size:
9.0pt;font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:
Verdana'> VSK till betalning vid utg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen
av uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>naden. Skatt som skall erl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggas
vid tillf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llig uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfaller till
betalning n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonet upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att vara kilometerskattepliktigt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt 22 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> VSL p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt genom automatisk databehandling p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grundval av uppgifter i bilregistret utan att
beslut meddelas av beskattningsmyndigheten. Av 10 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK framg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
att TSV 1 dessa fall p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r skatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r beskattningsmyndigheternas r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kning och verkst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd av skatt. Skatten debiteras p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grundval av l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnade
uppgifter om k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>cka (st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkort) och uppgifter i
bilregistret om omr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kningsfaktor, skattevikt och
skattesats. Kvitto p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> skatten s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds enligt, 20 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSK till den skattskyldige mot postf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rskott.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vid ordinarie uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd
skall postf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rskottsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndelsen s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndas den 10 i uppb</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>naden. RSV f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt 20 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
andra stycket VSK - efter samr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>d med TSV -
medge att postf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rskottsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndelse vid
ordinarie uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nds ut senast den 15 i uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden. RSV har regelm</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ssigt l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnat s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dant medgivande. Best</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mmelsen om n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r skattepostf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rskottet skall s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndas
ut g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r b</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>de
fordonsskatt och kilometerskatt. Vid tillf</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llig
uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd skall f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndelsen s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndas ut snarast m</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I 21 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> anges bl.a, n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r postf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rskottsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndelse f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskatt senast skall l</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>sas. Vid ordinarie uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd skall detta g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>re uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nadens utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ng och vid tillf</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llig
uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd inom 15 dagar fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallodagen.
Enligt 21 a </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r postf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rskottsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndelse dock
l</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>sas h</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>gst tio dagar senare under f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ruts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttning att restavgift d</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> erl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggs. Det b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>emellertid observeras att brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
efter f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r-</span><span style='font-size:
8.0pt;font-family:Verdana'>6 Riksdagen 1978/79. 1 saml. Nr 94</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section341>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section342>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop,
1978/79:94</span></b><b><span style='font-size:9.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>82</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>fallodagen
till dess skatten betalas. Restavgift utg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r enligt 30 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> andra stycket VSL om skatten inte betalas i r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt tid.
Avgiften </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r 4 </span><span style='font-family:Verdana'>% </span><span
style='font-family:Verdana'>av debiterat-belopp, dock minst 10 kr.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Om
en fordons</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gare inte f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r avi om postf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rskottsf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndelse f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gtrafikskatt, </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r han enligt 22 </span><span style='font-family:
Verdana'>§</span><span style='font-family:Verdana'> VSK skyldig att anm</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>la detta
till l</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>nsstyrelse senast en vecka innan f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rs</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndelsen
senast skall l</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>sas. L</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsstyrelsen s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nder d</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> ny postf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rskottf</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndelse till fordons</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>garen eller anvisar honom
att betala in skatten p</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'> s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilt postgirokonto.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:15.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>RSV
har med st</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>d av 24 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> VSlv f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reskrivit att inbetalning av skatt f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ras genom
girering fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n postgiro- eller personkonto. N</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r skatt
har betalats p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> detta s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nds skattekvittot med st</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>d av 25 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> VSK som
vanligt brev till fordons</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>garen. Inbetalning </span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ver postgiro anses ha gjorts
den dag f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndelse som inneh</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ller gireringshandling har l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnats f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
postbefordran till postgirot.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Enligt
29 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> VSK f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r RSV efter samr</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>d med TSV meddela f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>reskrifter
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ring och uppb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rd av v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gtrafikskatt.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>2.7
Fastst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llelse av skatt, efterbeskattning m.m.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Kilometerskatt
p</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs i regel genom automatisk databehandling p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> grundval
av uppgifter i bilregistret utan att beslut meddelas av
beskattningsmyndigheten. Saknas i registret uppgifter som beh</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>vs f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r skattep</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rlngen
skall skatt p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ras enligt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reskrifter som RSV utf</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rdar.
Detta framg</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r av 22 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> VSL och 10 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> tredje stycket VSK,</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Om
n</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>gon anser att en skattedebitering </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r felaktig, kan han enligt
23 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> VSL p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>kalla beslut om fastst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llelse av
skatten, dvs. beg</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ra </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndring av debiteringen. Detta skall g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ras
senast 30 dagar efter den dag d</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> skatten senast skulle ha betalats. Beslut p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>kallas
hos beskattningsmyndigheten. Har den skattskyldige f</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tt kravet
p</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'> skatten f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rst sedan denna skulle ha betalats, r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knas de
30 dagarna fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n den dag, d</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> han tog emot kravet.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section343>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section344>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>83</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Om beslut inte p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>kallas,
f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r beskattningsmyndigheten </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nd</span><span style='font-size:9.0pt;font-family:
Verdana'>å </span><span style='font-size:9.0pt;font-family:Verdana'>besluta om
fastst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llelse av skatten, om s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda sk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>religger. Enligt 23 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> andra stycket VSL f</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dant beslut inte meddelas senare </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n tv</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r efter utg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen
av det skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r skatten avser,</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I 24-25 </span><span style='font-size:9.0pt;font-family:
Verdana'>§§</span><span style='font-size:9.0pt;font-family:Verdana'> VSL anges
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttningarna f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r efterbeskattning,
Efterbeskattning kan g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ven om skatten har fastst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llts
enligt 23 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL, Beslut om efterbeskattning f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r inte meddelas senare </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n fem </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n utg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ngen av det skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r skatten
avser.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerskatt fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lls genom efterbeskattning beror det i regel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att oriktig uppgift har l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnats om k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckan, t, ex, d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren
inte har fungerat under en del av en skatteperiod, Efterbeskattning kan ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras om skatt
har undandragits genom att uppgift om k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cka inte har l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnats
i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskriven ordning eller att
fordonet har anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nts i strid mot best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelsen om att fordon inte f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r brukas om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifterna
om kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l-cnarapparatur inte har
iakttagits. Efterbeskattning f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r inte g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras, om tillkommande skattebelopp </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r att anse som ringa.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vid efterbeskattning utg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r enligt 27 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL skattetill</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gg med</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>20 0. Om skattetill</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gg
eller saramanlagda beloppet av flera</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skattetill</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gg som skall
fastst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llas samtidigt inte uppg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r till</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>50 kr., utg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r inte till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gg. Genom h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nvisning
i 27 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna om skattetill</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gg i 37 d och 37 f - 37 h</span></p>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>§§</span><span style='font-size:9.0pt;font-family:Verdana'>
lagen (1959:92) om f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfarandet vid viss
konsumtionsbeskattning, FFL. I dessa best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser
anges bl.a, eftergiftsgrunder.</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>2.8 F</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den 1 januari 1972 tr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>dde
ett nytt p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ljdssystem p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> skatteomr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>det i kraft. Brister i skyldigheten att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna uppgifter f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatte- eller avgiftsp</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ring skall i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta hand beivras i administrativ
ordning genom ekonomiska sanktioner, n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mligen
skattetill</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gg och f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift. </span><span style='font-size:9.0pt;
font-family:Verdana'>Å</span><span style='font-size:9.0pt;font-family:Verdana'>tals-
och domstolsf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfarande skall tillgripas endast
vid </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vertr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>delser av al].-varligare beskaffenhet.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r den nya v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikbeskattningen senare utformades, kom</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section345>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section346>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>84</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>det skatteadminstrativa sanktionssystemet att inf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> detta skatteomr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>de.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skattetill</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggsutredningen
lade i februari 1977 fram bet</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nkandet
(SOU 1977:5) </span><span style='font-size:9.0pt;font-family:Verdana'>Ö</span><span
style='font-size:9.0pt;font-family:Verdana'>versyn av det skatteadministrativa
sanktionssystemet 1, Eftergift och besv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
m.m.,, med f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslag til] bl,a, vissa </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndringar i grunderna f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r eftergift av skattetill</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gg
och f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift. Bet</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nkandet har lagts till grund f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r lagstiftning i </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
(prop, 1977/78:36, SkU 1977/78:50, rskr 1977/78:263, SFS 1978:199 m,fl.). De
nya best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelserna tr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dde i kraft vid m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nadsskiftet
maj-juni 1978. I propositionen uttalade departementschefen bl.a, att v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>versyn av
det praktiska och administrativa f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfarandet
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerskatten kunde komma att
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ranleda nya </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ganden om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgiftens utform.ning i VSL (s. 183).</span></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>De best</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser som
nu g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller inneb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r bl.a, f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljande.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt 28 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> VSL utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift
om uppgift om k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>cka inte l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ranas i r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt tid. Detta g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l].er
i fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga on samtliga de k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngisLppgifter
sora fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen skall l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna. Avgiften p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs den som </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gde
fordonet n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r fristen att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna uppgiften gick ut. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs av beskattningsmyndigheten.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r med 100 kr. Om </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
har anmanats att l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mna en uppgift, m.en inte
efterkommit anmaningen inom. tid som har f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrivits
i denna, utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r dock avgiften ned 200 kr,
Detsanmia g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller om </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen har underl</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tit
att inom f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskriven tid l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna uppgift om fordonets k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka vid
minst ett av de tre n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ende uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdstillf</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llena.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt h</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nvisning i
28 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> tredje stycket VSL skall 37 f </span><span
style='font-size:9.0pt;font-family:Verdana'>§ </span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta och
tredje styckena, 37 g andra stycket samt 37 h </span><span style='font-size:
9.0pt;font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:
Verdana'>FFL till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpas i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt 37 f </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket FFL helt efterges om
under].</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tenheten att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna uppgift i r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
tid kan antas ha s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dant samband ned den skattskyldiges
</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>lder, sjukdom, bristande erfarenhet
eller d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmed j</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section347>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section348>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>85</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:26.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>h</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>llande att den kan anses urs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ktlig. Detsamma g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
om underl</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tenheten med h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsyn till s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild
omst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndighet av annat slag framst</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r som urs</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ktlig.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt 37 g </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
andra stycket FFL skall beslut om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift
ompr</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vas om skattskyldig yrkar det och
ora beslut om skatten f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den period som avgiften avser
inte har vunnit laga kraft.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelserna i 37"f </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> FFL om eftergift skall enligt 37 h </span><span
style='font-size:9.0pt;font-family:Verdana'>§ </span><span style='font-size:
9.0pt;font-family:Verdana'>FFL beaktas </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
om yrkande h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rom inte har framst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llts, i den m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n
det f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ranleds av vad som f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rekommit i </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rendet
eller m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>let om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt de best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser
som g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llde tidigare kunde f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttas
ned. Enligt de nya best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelserna kan detta dock endast g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras i speciella fall, n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mligen om en fordons</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gare har underl</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tit att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna uppgift i r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
tid f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r flera fordon. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgifter som avser samma fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
en och samma skatteperiod f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r enligt 28 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> tredje stycket FFL s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttas ned till 500 kr, (1 vissa fall 1 000 kr.). F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift kan enligt de nya best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna inte efterges om det belopp som har
undandragits genom underl</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tenheten </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r att anse som ringa.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:28.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelses beslut om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift kan enligt 31 </span><span
style='font-size:9.0pt;font-family:Verdana'>§ </span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
VSL </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verklagas hos kammarr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt,</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>2.9 Brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt best</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser i 21
</span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett kilometerskattepliktigt fordon inte brukas</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:27.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>1, om de f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifter
1 fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarappara<br>
tur, vilka meddelats i VSL eller med st</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>d
av VSL, inte<br>
har iakttagits,</span></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:27.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2,<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskriven uppgift f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning av kilometerskatt inte har l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnats,</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:27.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>3,<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>om
kilometerskatt som f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfallit till betalning Inte har
eriagts.</span></p>
</div>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section349>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section350>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>86</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section351>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
enligt 5 g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller inte for skatt som avser tid f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re det n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmast
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ende skatte</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ret. Det g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller inte heller i fr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ga om skatt son </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>vilar en tidigare </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare av fordonet och sora har fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llts genom beslut om efterbeskattning enligt 24
eller 25 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelserna om brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud enligt punkt 1 har ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rts i avsnitt 2.3.3. Brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud enligt denna punkt kan intr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>da av m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nga
olika anledningar. I 17 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL anges att
kilometerskattepliktigt fordon skall vara f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsett
med k.ilo-meterr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur och att apparaturen
skall vara plomberad. I 31-49 </span><span style='font-size:9.0pt;font-family:
Verdana'>§§</span><span style='font-size:9.0pt;font-family:Verdana'> VSK finns
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmare best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser om godk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nnande
av kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knare samt om besiktning och
kontroll, m.n. av kilometerr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparatur.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>KSN har enligt bemyndigande i VSK utf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rdat detaljbest</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser
om kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur. Brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud intr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>der
s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ledes om apparaturen inte </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r i det skick som f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>reskrivs i dessa olika best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud enligt
punkt 2 intr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>der om n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gon av de uppgifter som anges i 5 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK inte l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnas.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud
som enligt 15 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller om fordonsskatt inte har eriagts omfattar </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven kilometerskattepliktiga fordon. Inskr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nkningarna i detta brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r desamma
som 1 fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om obetald kiloraeterskatt
enligt punkt 3.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>2.10 Skattekontroll</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt 30 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket VSL </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ger
bl.a, 4, 9, 12-15 och 49 </span><span style='font-size:9.0pt;font-family:Verdana'>§§</span><span
style='font-size:9.0pt;font-family:Verdana'> FFL motsvarande till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpning i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om VSL. I dessa paragrafer finns best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser
som reglerar f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfarandet vid skattekontroll m.m.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av 50 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> VSK framg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r att det </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ligger
RSV att samordna kontrollen av fordonsskatt och kilometerskatt. Verket f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å </span><span style='font-size:9.0pt;font-family:Verdana'>-
efter samr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>d med beskattningsmyndighet -
besluta att tj</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsteman hos verket skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra skattekontroll enligt 9 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>FFL,</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section352>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section353>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>87</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ramelserna 1 9 och 12 </span><span
style='font-size:9.0pt;font-family:Verdana'>§§</span><span style='font-size:
9.0pt;font-family:Verdana'> FFL om beskattningsmyndighet g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller d</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> RSV,</span></p>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2,11 Utlandstrafik och kilometerskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskatt avr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knas
enligt 41 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rning
utomlands med kilometerskattepliktig lastbil, buss eller sl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>pvagn. Detsamma g</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ller f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerskattepliktig personbil
som anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nds utomlands i annat land </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n Norge. En f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ruts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttning f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att kilometerskatt skall avr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knas </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r att meddelade f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifter
om uppgifter 1 samband med anv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndningen
utomlands har iakttagits. S</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dana f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter finns 1 </span><span style='font-size:
9.0pt;font-family:Verdana'>Å</span><span style='font-size:9.0pt;font-family:
Verdana'>VK.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelser om proceduren vid gr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nspassering finns i 5 </span><span style='font-size:
9.0pt;font-family:Verdana'>§ Å</span><span style='font-size:9.0pt;font-family:
Verdana'>VK, N</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r ett kilometerskattepliktigt
fordon skall f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras ut ur Sverige till annat land </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n Norge eller in i Sverige fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n annat land </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
Norge skall ett kort st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplas i kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knaren. S</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilt
st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkort tillhandah</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lls av tullmyndigheten. Den som svarar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet skall st</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpla kortet i kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren
samt anteckna fordonets registreringsnummer p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> det. Kortet skall omedelbart </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>terl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas till tullmyndigheten. Tulltj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nstemannen anger datum och gr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nspasseringsort p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
kortet. H</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>refter </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>terl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnas ett
exemplar av det till den som svarar f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordonet. Det andra exemplaret s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nds senast
vid slutet av varje vecka och m</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n tullanstalten till TSV.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>S</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r avr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>kning av skatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rning i Norge. Avr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs t.ex. endast efter ans</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kan i varje enskilt fall.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Avr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning av kilometerskatt g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs maskinellt p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
grundval av de uppgifter som finns i bilregistret, vilket framg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r av 4 </span><span style='font-size:9.0pt;
font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket </span><span style='font-size:9.0pt;
font-family:Verdana'>Å</span><span style='font-size:9.0pt;font-family:Verdana'>VIv.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt 7 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket </span><span style='font-size:9.0pt;
font-family:Verdana'>Å</span><span style='font-size:9.0pt;font-family:Verdana'>VK
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tten till avr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning av skatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r viss resa f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallen
om st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkort inte l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas vid ut- eller inresa.</span></p>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskattepliktig personbil som f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs ut till eller in</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section354>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section355>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-family:Verdana'>fr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>n annat
land </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>n Norge skall enligt 17 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> VSL vara f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsedd med s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskilt m</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rke som visar att fordonet </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
kilometerskattepliktigt. N</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rmare best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelser om s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dant m</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rke (kilometerskattem</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rke)
finns i 2 a - 2 c </span><span style='font-family:Verdana'>§§</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>Å</span><span
style='font-family:Verdana'>VK. M</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rket skall f</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>stas p</span><span style='font-family:Verdana'>å </span><span
style='font-family:Verdana'>insidan av vindrutan, p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> mitten
och i rutans </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verkant. Kilometerskattem</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rket
tillhandah</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>lls av l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsstyrelserna. En avgift om 10 kr, tas ut f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r m</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rket, TSV
skickar ut inbetalningskort p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> avgiften. N</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r ett m</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rke har l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnats ut antecknar l</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>nsstyrelsen detta 1
bilregistret. Ett kilometerskattem</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rke f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r tas bort endast om det </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r n</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>dv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndigt f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r reparation
av fordonet e,d. Om m</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rket har tagits bort, f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rkommit
eller f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rst</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rts skall detta anm</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>las till l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nsstyrelsen,
Kilometerskattem</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rket har rektangul</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r form.med m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tten 90 </span><span
lang=EN-US style='font-family:Verdana'>X </span><span style='font-family:Verdana'>60
mm. M</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rket skall innan det l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnas ut fr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsstyrelsen f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rses med fordonets registreringsnummer, (iven om en
kilometerskattepliktig personbil inte har kilometerskattem</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rke,
skall avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpling g</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ras vid gr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nspassering. Om en kilometerskattepliktig personbil
saknar kilometerskattem</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rke vid ut- eller inresa, skall tulltj</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nstemannen
enligt 5 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>Å</span><span
style='font-family:Verdana'>VK anteckna detta p</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> st</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpelkortet.
Enligt 7 </span><span style='font-family:Verdana'>§ </span><span
style='font-family:Verdana'>tredje stycket </span><span style='font-family:
Verdana'>Å</span><span style='font-family:Verdana'>\VK </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r r</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tten till
avr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>kning av kilometerskatt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rfallen om kilometerskattem</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rke
saknats vid ut-eller inresan. Fordons</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>garen f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r dock p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>kalla beslut </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ver utebliven avr</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>kning. Om han d</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r troligt
att m</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>rket saknats p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> grund av omst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndighet som han inte har r</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tt </span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ver och
som har intr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ffat p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>dan tid att dubblettm</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rke inte har kunnat skaffas,
f</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsstyrelsen enligt 7 </span><span style='font-family:
Verdana'>§</span><span style='font-family:Verdana'> tredje stycket </span><span
style='font-family:Verdana'>Å</span><span style='font-family:Verdana'>VK medge
avr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>kning av skatt.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>2.
12 Straffbest</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelser</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Enligt
33 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> VSL d</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ms den som upps</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>tligen har manipulerat
kilometerr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knarapparatur s</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> att k</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rstr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ckan som
skall ligga till grund f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skatteber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kning inte registreras eller registreras f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r l</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gt till b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ter eller
f</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ngelse i h</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>gst 5 m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nader. Detta g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller dock inte om g</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>rningen </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r belagd
med str</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ngare straff enligt skattebrottslagen (1971:69).</span></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-family:Verdana'>I
vissa fall kan b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ter utd</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>mas f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r brott mot best</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mmelserna</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section356>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section357>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>89</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>68</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>i VSL. Detta g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordon har anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nts trots att brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud har intr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt straffbest</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelserna
i 55 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK kan den d</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>mas till b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ter,
som utan att ha godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nts av KSN monterar, plomberar,
reparerar m.m, kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur. Detsamma g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller om man tar bort kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n
kilometerskattepliktigt fordon. Om brister p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> apparaturen inte avhj</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lps enligt
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelserna i 41 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> andra stycket VSK d</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ms fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen till b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ter. Till b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ter
h</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>gst 500 kr. kan enligt 56 </span><span
style='font-size:9.0pt;font-family:Verdana'>§ </span><span style='font-size:
9.0pt;font-family:Verdana'>VSK d</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>mas i vissa
fall. Detta g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r godk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nt
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>retag inte fyller 1 och st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplar rapportkort, n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r kilometerskattepliktigt fordon inte inst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lls till besiktning efter f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rel</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggande, n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
och f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrivna anteckningar m,m, inte g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs d</span><span style='font-size:9.0pt;font-family:
Verdana'>å </span><span style='font-size:9.0pt;font-family:Verdana'>fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
uppt</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>cks och n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r n</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gon f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rhindrar eller f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rar kontroll i samband med flygande inspektion, I
vissa fall kan den som utan lov anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nder
annans fordon d</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>mas 1 </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garens st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lle
enligt 57 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt 8 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>Å</span><span style='font-size:
9.0pt;font-family:Verdana'>VK kan den som upps</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>tligen eller av grov oaktsamhet l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnar
oriktig uppgift </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gnad att leda till avr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kning av skatt med f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r h</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>gt belopp, d</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>mas till b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ter
eller f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngelse, om g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rningen inte </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
belagd med straff enligt skattebrottslagen. Detsamma g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller om n</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gon
med avsikt att skatt skall avr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knas med f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r h</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>gt belopp
underl</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ter att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna uppgift vid ut- eller inresa. Vidare kan den som
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerskattepliktig personbil
som saknar kilometerskattem</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke ut till
eller in fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n annat land </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n Norge enligt 12 </span><span style='font-size:
9.0pt;font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>Å</span><span
style='font-size:9.0pt;font-family:Verdana'>VK d</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>mas till b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ter, h</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>gst 500 kr.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section358>
<p class=MsoNormal style='margin-bottom:48.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section359>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>90</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:55.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>3 ERFARENHETER AV OCH KRITIK MOT
KILOMETEP.SKATTE-SySTHiET</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:33.0pt;margin-bottom:
0cm;margin-left:55.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>3.1 Myndigheternas verksamhet och erfarenheter av
beskattningen</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Flera olika myndigheter har funktioner ino.m
kilometerbeskattningen, n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mligen l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelserna, RSV, TSV, KSIi och tullverket. I det
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljande beskrivs kortfattat
rayndigheternas olii;a funktioner s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rat
de erfarenheter av beskattningen som man p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä </span><span style='font-size:9.0pt;font-family:Verdana'>olika
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt har redovisat till oss.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>3.1.1 L</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt 3 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSL beskattningsmyndighet i fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga ora
fordonsskatt och kilometerskatt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
alla fordon vars </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare enligt bilregistret har sin
adress inom l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>net. I l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsens uppgifter ing</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r bl.a. att fatta beslut om fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llelse av skatt enligt 23 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSL, om efterbeskattning enligt 24 eller 25 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSL, om skattetill</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gg enligt 27 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL samt om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift enligt 28 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSL.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Genom sin funktion som beskattningsmyndighet </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen
den myndighet som har mest direktkontakt med skattskyldiga. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
del av l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsernas erfarenheter av till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapningen av den g</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>llande lagstiftningen, har vi gjort en f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rfr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gan hos samtliga l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelser. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gan behandlade hela beskattningsomr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>det. I det f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljande
tar vi dock endast upp l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsernas svar till den del de
r</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>gor sora behandlas i detta bet</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nkande.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rfr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gan besvarades av 22 l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelser. Tv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
av dessa bifogade yttranden fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n allm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nna ombuden i v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskattefr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gor. En kompletterande f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gan gjordes
senare betr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ffande handl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ggningen av f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgifts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>renden. Denna f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gan besvarades av samtliga l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelser.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section360>
<p class=MsoNormal style='margin-bottom:32.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section361>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>91</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section362>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Allm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nna synpunkter p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> kiloraeterskattesystemet. Allm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nt anses kilometerskattesysteraet i sin helhet eller
i vissa delar alltf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r komplicerat och sv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rhanterligt. N</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gon
L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelse pekar p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att det nuvarande systemet blir oh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llbart om antalet kilo-.raeterskattepliktiga fordon </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kar kraftigt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen i </span><span
style='font-size:9.0pt;font-family:Verdana'>Ö</span><span style='font-size:
9.0pt;font-family:Verdana'>sterg</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>tlands l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n a.nser att endast en br</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>kdel av f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ken att manipulera raed fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mst vajerdrivna kiloraeterr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>k-nare uppt</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cks.
I </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vrigt tar endast ett f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tal l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelser
upp fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gor ora den tekniska apparaturen. N</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gon egentlig kritik mot den nuvarande apparaturen
framst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lls d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rvid inte.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Antalet ordinarie avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingar
m.m. Ett flertal l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelser anf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r, att de nuvarande reglerna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
m.m. </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r kr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ngliga. L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen i Kristianstads l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n uttalar exempelvis att det nuvarande systeraet
inneh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ller f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r m</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nga olika
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplings-skyldigheter.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Å</span><span style='font-size:9.0pt;font-family:Verdana'>tskilliga
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelser ifr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gas</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tter om det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r n</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>dv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndigt med fyra ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>.raplingar per </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r.
Av dessa uttalar n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gra att det b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vara tillr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckligt
med avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling en g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ng om </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ret
men med bibeh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>llen uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd fyra g</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nger
om </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ret, varav tre g</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nger efter schablon.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>L</span></i><i><span style='font-size:9.0pt;font-family:
Verdana'>ä</span></i><i><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen
i Gotlands l</span></i><i><span style='font-size:9.0pt;font-family:Verdana'>ä</span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>n anser att f</span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>rb</span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>ttringar i f</span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>rsta hand b</span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>r s</span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>kas inom det nuvarande systemets </span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>rasn.</span></i></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>.mpling vid </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbyte. Ett par l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelser och ett allm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nt
ombud framh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ller, att m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nga fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r irriterade </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver att nye </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
till ett kilometerskattepliktigt fordon blir skyldig att betala kilometerskatt
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>cka som s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljaren k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rt.
Best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>raraelserna om skattskyldighet b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndras, s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att man endast </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
skyldig att betala skatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den tid som man </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gt fordonet.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Undantag fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n
skyldigheten att g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling. Fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gan
om vissa undantag fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n skyldigheten att g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra ordinarie avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
behandlas av l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen i Skaraborgs l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n. Man p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>pekar
bl.a. att de nuvarande reglerna om ordinarie avstamp-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section363>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section364>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>92</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>ling leder till problem, i synnerhet i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga o.n fordon son g</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r i regelbunden utlandstrafilv. S</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dana
fordon befinner sig s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llan p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> registreringsorten utan v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nder raed ny last s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> snart de n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt oralastningsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet. M</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligheterna
att g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
sm</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>. Likartade f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rh</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llanden kan
g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lla f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r fordon som anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nds f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r transporter inora landet, raen l</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngt
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n registreringsorten.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Funktionskontroll m.ra. L</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelsen 1 G</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vleborgs l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n anf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r, att best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raraelserna i 45 - 49 </span><span style='font-size:
9.0pt;font-family:Verdana'>§§</span><span style='font-size:9.0pt;font-family:
Verdana'> VSK o.ra fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garens kontroll av r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturens funktion </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r koraplicerade och d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rtill f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ga k</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nda av de skattskyldiga. Liknande synpunkter redovisas av ett par
andra l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelser.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nader och f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfallodagar. Best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna om uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nader och f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallodagar
kommenteras av endast ett f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tal l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelser. L</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna
i Stockholras och </span><span style='font-size:9.0pt;font-family:Verdana'>Ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lvsborgs l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n framh</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ller
att raan b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r undvika att ta ut fordonsskatt av
en s.katt-skyldig f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r tid under vilken han inte alls
har </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gt ett fordon. Detta kan uppn</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>s om uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd
av fordonsskatt g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs under f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden
i skatte</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ret.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud. Ett
flertal l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelser uttalar sig om best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mraelserna om brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud. Flera l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelser
anf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rvid att best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>,ramelserna om brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
komplicerade och att mer information ora dera kr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>vs.</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>«</span><span style='font-size:9.0pt;font-family:Verdana'>
Att brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud glller f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett fordon d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
skatt som </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>vilar en tidigare </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare av det inte har betalats v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llar enligt l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild irritation bland de
skattskyldiga. Flera l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelser anser att detta
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud drabbar den enskilde h</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen i Kristianstads l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>pekar, att
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet i vissa fall kan medf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra att fordon inte kan s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljas efter konkurser. L</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsen i </span><span style='font-size:9.0pt;
font-family:Verdana'>Ö</span><span style='font-size:9.0pt;font-family:Verdana'>sterg</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>tlands l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
anser, att fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gan om brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
kunna pr</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vas i de fall skatterestantier
betalas enligt avbetalningsplan till kronofogdemyndighet.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section365>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section366>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>93</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section367>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskattem</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket.
</span><span style='font-size:9.0pt;font-family:Verdana'>Å</span><span
style='font-size:9.0pt;font-family:Verdana'>tskilliga l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelser tar i sina svar upp best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raraelserna om kilometerskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket. Flertalet av dessa anser att rn</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rJcet inte fyller n.</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>gon funktion. Det </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r emellertid
en irritationsk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lla f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garna, som uppfattar best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna ora det sora byr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>kratiska. Enligt en l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelse </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r m</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rket l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt att tillf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lligt avl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gsna
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den som vill f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ka passera
tullliontrollen utan att g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgiften. Av svaren fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n ett flertal l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelser
framg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgiften v</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llar stor irritation bland fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garna.
Flera l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelser ifr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gas</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tter ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> om det nuvarande f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rseningsavgiftssystemet ger tillfredsst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>llande r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttss</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>kerhet.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen i J</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mtlands l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
uttalar bl.a. att </span><span style='font-size:9.0pt;font-family:Verdana'>om </span><span
style='font-size:9.0pt;font-family:Verdana'>antalet beslut ora f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift rainskades betydligt, skulle mer tid
kunna </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gnas </span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>t skatteutredningar. Liknande synpunkter framf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs av l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen
i Skaraborgs l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Som vi tidigare har n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnt,
kompletterade vi v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>gan till l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna raed en s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskild f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gan om l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsernas
handl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ggning av f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgifts</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>renden.
I sina svar p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> denna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gan har l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelserna bl.a. ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knat tids</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
handl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ggning av f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgifts</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>renden.
Man har ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ranat uppgift om den andel av antalet </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>renden, som leder till eftergift och om den befrielsegrund sora </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r den vanligast f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rekommande. Som befrielsefall synes l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelserna ha betraktat alla fall i vilka meddelande om ifr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gasatt avgift s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nts
ut, men avgift seda.n inte p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rts.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsernas svar p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gan har
sammanst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llts 1 tabell 2, som finns intagen
i bilaga 2. Av tabellen framg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r bl.a. att
handl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ggningen av f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgifts</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rendena
ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knas kr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>va </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver 4 500
mandagar/</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r, vilket motsvarar ca 22 man</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r eller </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rsarbetskrafter
(200 mandagar = 1 man</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r). Antalet mandagar p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> varje l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse
varierar mellan 16 och 510. Om antalet mandagar s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tts i relation till antalet kilometerskattepliktiga fordon i l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nen visar det sig att den sammanlagda handl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ggningstiden inom l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nen varierar mellan 1/23 mandag</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section368>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section369>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>94</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>per fordon och 1/209 mandag per fordon. Genomsnittet
ligger p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> 1/49 mandag per fordon. Det b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r observeras att uppgifterna fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna
till stor del grundas p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> uppskattningar.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av tabell 2 frarag</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> att varje l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ns andel av antalet uppr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttade meddelanden ora ifr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gasatt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift
i stort sett motsvarar l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nets andel av antalet
kilometerskattepliktiga fordon. (Uppgifter i detta avseende har l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnats av TSV.)</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Slutligen framg</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
ocks</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> av tabell 2 att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelserna efterger f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift i mycket varierande utstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckning. L</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna
i Stockholms och Kalmar l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n efterger f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift i 77 resp. 50 5</span><span
style='font-size:9.0pt;font-family:Verdana'>»</span><span style='font-size:
9.0pt;font-family:Verdana'> av alla fall under det att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelserna i Hallands och Uppsala l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n efterger f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift
i 2 resp. 4 5o av alla fall.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De eftergiftsgrunder som angetts som de vanligast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rekommande kan indelas i tre grupper. Den f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta gruppen omfattar olika variationer av det
fallet att den skattskyldige har styrkt eller i vart fall uppgett att han
postat st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkortet i r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt tid, dvs. grund f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ring av avgift har inte ansetts f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religga.
Nio l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelser har n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnt fall liknande det beskrivna som ett av de
vanligaste befrielsefallen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den andra gruppen omfattar egentliga befrielsefall, dvs.
fall d</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> avgiften har eftergetts med st</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>d av best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelserna
i FFL. Femton l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelser har uppgett bristande
erfarenhet och fera l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelser sjukdora som en vanlig
befrielsegrund.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Slutligen har n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gra
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelser angett vissa speciella
sk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r eftergift. En l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelse har uppgett att avgift
inte p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rs om automatisk debitering har kunnat g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras och inte heller om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningen
eller underl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tenheten </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r en eng</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reteelse. En annan l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelse p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r inte avgift om avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling har
gjorts i sanband med besiktning hos ASB under n</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>gon av de sista dagarna i m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden
och ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling sedan inte har gjorts.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section370>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section371>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop,
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>95</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Informationen. Flera l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelser
uttalar att informationen om beskattningssystemet beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttras t.ex. i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud, p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>kallande av beslut enligt 23 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSL och kontroll av r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>3.1.2 RSV</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>RSV </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r enligt 4 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSL central f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rvaltningsmyndighet
i fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ga ora v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikslcatt. RSV skall bl.a, genom f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter och anvisningar fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mja en enhetlig och riktig till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapning av g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llande
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelser. Verket skall dessutom
svara f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r information och utbildning inom
skatteomr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>det.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>RSV har ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
bemyndigande att besluta om bl.a. neds</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttning
av eller befrielse fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikskatt i vissa fall (se SFS 1978:407).</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt 50 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket VSK </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ligger
det RSV att samordna kontrollen av fordonsskatt och kilometerskatt. Dessutom g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r personal vid verkets distriktskontor med st</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>d av best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelserna
i 50 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> andra stycket VSK skatterevisioner
avseende fordonsskatt och kilometerskatt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vid kontakter raed f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>retr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dare f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
RSV:s kontrollavdelning har vi f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljande upplysningar ora erfarenheterna av skattekontrollen.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatten </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r den enskilda skatt som i revisionstid r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knat kr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ver
st</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rst resursinsatser fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n distriktskontorens sida. </span><span
style='font-size:9.0pt;font-family:Verdana'>Å</span><span style='font-size:
9.0pt;font-family:Verdana'>r 1977 anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndes
4 503 av totalt 12 806 revisionsdagar (35 </span><span style='font-size:9.0pt;
font-family:Verdana'>%) </span><span style='font-size:9.0pt;font-family:Verdana'>p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> distriktskontoren till v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatterevisioner. Totalt gjordes 5 879
revisioner p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> distriktskontoren under 1977. Av
dessa avs</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>g 3 203 v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt. V</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatterevisio-nerna
g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llde s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> gott som uteslutande kilometerskatt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av de 3 203 revisionerna ledde 2 127 till f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rslag om p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ring av ytterligare skatt med totalt drygf4,6 milj.
kr. Enligt revisionsstatistiken skulle skattetill</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gg vid efterbeskattning dessutom p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras med sammanlagt </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ver 0,8 milj, kr. F</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r alla</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section372>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section373>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>96</span></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatteslag tillsararaans l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>.nnade distriktslcontoren under </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
1977 f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslag till p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ring av
ytterligare skatt med sararaanlagt drygt 46 milj. kr.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Att en s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> stor andel
av v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatterevisionerna ledde
till f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslag om p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ring av
ytterligare skatt torde bero p</span><span style='font-size:9.0pt;font-family:
Verdana'>å </span><span style='font-size:9.0pt;font-family:Verdana'>att urvalet
av revisionsobjekt vad g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt kan g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> ett b</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttre s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r skatter i allm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nhet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Distriktskontoren har tr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ffat </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verenskommelser ned de olika l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelserna om f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rdelningen av kontrollarbetet. En del l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelser utf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ledes vissa egna skatteutredningar. De g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rs d</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> i form av s.k.
skrivbordsgranskning, dvs. de innefattar inget revisionsbes</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>k hos den skattskyldige. De granskningar som utf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs p</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'> l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelserna avser i huvudsak kilometerskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r privat</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gda
personbilar. Distriktskontoren g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r endast i
undantagsfall s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dana revisioner. Kontorens
revisioner omfattar oftast revisionsbes</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>k
men g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs i viss utstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckning i form av skrivbordsgranskning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt kontrollavdelningens uppfattning </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r vissa typer av fel p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen mycket vanliga och
orsakar det st</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta skattebortfallet. Det g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller brott p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lmarvajrar och fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>xlar. Sj</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lva
r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knaren d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>remot g</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
mycket s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llan s</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>nder; Medvetna manipulationer av r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur har inte kunnat konstateras i n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon st</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rre
utstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckning. S</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dana manipulationer </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r dock mycket sv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ra att bevisa i efterhand.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>En viktig orsak till att skatt nu undandras </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt kontrollavdelningen att de skattskyldiga
inte kontrollerar r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen och att fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> denna d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r inte uppt</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cks
i tid.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n den tidigare br</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nnoljebeskattningen har man visserligen d</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>liga erfarenheter av ett system ned k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rjournaler. Enligt kontroliavdelningens uppfattning
skulle det anda fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n kontrollsynpunkt vara av v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rde ora skyldighet inf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rdes att ha fungerande v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gn</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tare i kilometerskatteplil-itiga fordon och att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra anteckningar om v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tarstnllningen, dvs. n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon form av k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rjournal.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section374>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section375>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop, 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>97</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>3.1,5 TSV</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av 22 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> VSL framg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r att v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt
normalt p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rs genora automatisk databehandling utan att s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilt beslut fattas av beskattningsmyndigheten. I s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dana fall </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
det enligt 10 </span><span style='font-size:9.0pt;font-family:Verdana'>§ </span><span
style='font-size:9.0pt;font-family:Verdana'>VSK TSV sora p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r skatt. TSV
uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt.
VSK inneh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ller best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser som reglerar uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfarandet.
TSV uppr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttar enligt 28 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK indrivningshandling f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r beskattningsmyndighetens r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt 11 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> VSK skall
TSV ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kna skattevikt och orar</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lmings-fakt</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordon samt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra in uppgifter om detta i bilregistret.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>TSV </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnade genom skrivelse den 22 april 1977 en promemoria raed f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rslag till vissa </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndringar
i kiloraeterskattesysteraet till statsr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>det
och chefen f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r budgetdepartementet. Proraemorian
- som ocks</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> redovisar TSVs erfarenheter av
skattesystemet -har senare av regeringen </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnats till oss. I avsnitt 3.3.2 redog</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vi n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmare
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r inneh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llet i promemorian.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>3.1.4 KSN</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>KSN </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r en tillf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lligt inr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttad
myndighet som har till uppgift att svara f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
kilometerskattereformens tekniska genomf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rande
och som har ansvaret f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den teimiska utvecklingen av
kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen. Enligt beslut av
statsmakterna upph</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r" n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnden vid halv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rsskiftet
1979 och dess arbetsuppgifter f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver till RSV. N</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>randen
s.kall dock finnas kvar i form av en r</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dgivande
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnd, som knyts till RSV.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>KSN skall enligt 31 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSK - efter samr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>d med RSV - pr</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>va fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gor om godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nnande av kilometerr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lmarapparatur enligt 17 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSL. KSN har ocks</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> enligt 32 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK till uppgift att godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nna verkst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>der
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r arbetet raed r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>loiarapparatur. Enligt 44 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK meddelar KSN efter samr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>d med RSV f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifter
om montering, plombering, besiktning, godk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nnande,
reparation och.liknande </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rd</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:138.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>som g</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ä</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ller kilometerr</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ä</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>knarapparatur.
</span></b><b><span style='font-size:8.0pt;font-family:Verdana'>7 Riksdagen
1978/79. Isaml. Nr 94</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section376>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section377>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>98</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section378>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vid kontaltter raed f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>retr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dare f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
KSN har vi f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ljande uppgifter on n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mndens
erfare.nheter betr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ffande k.ilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>k.-narapparaturens drifts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>)-.erhet m.ra.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Konstruktionen av den vajerdrivna
kiloraeterrYiknarappara-curen har st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndigt
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rb</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttrats sedan beskattningen inf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdes.
Inledningsvis fanns vissa Iconstruktionssvagheter b</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>de i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
ora sj</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lva r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knaren och i fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om vajrar och vajeranslutningar.
F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r senare tillverkningsserier har
konstruktionen av r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>loiarcn f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rb</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttrats s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att den blivit betydligt mer manipulationss</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ker. </span><span style='font-size:9.0pt;font-family:
Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
konstruktionen av vajrar och vajeranslutningar har f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rb</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttrats. H</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rigenora har drifts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>kerheten </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kat samtidigt so.m manipulationer
har f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsv</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>rats. Fortfarande kan dock vajerJ:on-struktion och installaticnss</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt i enstaka fall raedf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra problera vad g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
apparaturens drifts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>iierhet. Detta </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r vanligast i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om vissa personbilsraodeller.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De.n navmonterade Icilo.raeterr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen distribuerades i slutet av </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r 1975 till </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare
av sl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>pvagnar som skulle bli
kilo-cieterskattepliktiga. Eftersom anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndningstiden
allts</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rh</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llandevis kort kan man inte dra n</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gra
helt s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>k.ra slutsatser betr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ffande apparaturens drifts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerhet. Enligt I-CSN tyder dock hittills tillg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngliga uppgifter p</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'> att den </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r mycket drifts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ker.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>KSN f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljer noga utvecldingen vad g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller uppkomna fel p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen, misst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nkta manipulationer med apparatur m.m. Bl.a. g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ASB f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
KSN:s r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning regelbundna unders</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kningar ora anledningar till ingrepp i r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur, om andelen besil;tningar som leder
till att apparatur inte godk</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nns m.ra, I
det f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljande redovisas vissa resultat fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n dessa unders</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>kningar.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Under tiden mars 1974 - september 1977 gjorde ASB nio
olilta liiiders</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kningar. Unders</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kningarna baserades p</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'> material fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n besiktningar vid ASii under vissa
tidsperioder. Periodernas l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngd
varierade mellan 5 och 48 dagar.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Under tiden f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
den senaste unders</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kningen (29 augusti - 2 september
1977) gjordes totalt 3 590 besiktningar av kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur i samband med liontrollbesilvtning av
fordon</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section379>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section380>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>99</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section381>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>(s.k. l</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>pande
besiktning av r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur). I 9,9 5o av fallen
godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndes inte apparaturen. Vid de
olika unders</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>laiingstillf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l-lena har denna andel varierat mellan 3,1 och 11,5 </span><span
style='font-size:9.0pt;font-family:Verdana'>%. </span><span style='font-size:
9.0pt;font-family:Verdana'>De vanligaste anledningarna till att apparaturen
inte godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndes var att ploraberingen hade
brutits (3,1 </span><span style='font-size:9.0pt;font-family:Verdana'>'A </span><span
style='font-size:9.0pt;font-family:Verdana'>av saratliga besiktningar), att
plombering saknades (2,6 ';'j), att r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
var ur funktion (1,8 ;o) eller att s.ic. myndighetsplombering inte fanns (1,5
/o). En sammanst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llning av dessa uppgifter finns
intagen i tabell 3 i bilaga 2.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparatur
har </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rdats, skall apparaturen besik.tigas. ASB har. ned utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngspunkt i naterialet fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dana
besiktningar sora utf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rts under en viss tidsperiod unders</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>lit anledningarna till att ingrepp - och besiktning
- har gjorts. Enligt unders</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>kningen i
september 1977 var den vanligaste orsaken till ingrepp i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga ora personbilar fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
(51,5 /j av antalet fel) samt f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r lastbilar
och bussar fel p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> fordonet (49,7 </span><span
style='font-size:9.0pt;font-family:Verdana'>% </span><span style='font-size:
9.0pt;font-family:Verdana'>resp. 59,6 Jj). F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
lastbilarnas och bussarnas del svarade fel p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ltnarapparaturen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r 17,5 % resp. 21,5 </span><span style='font-size:
9.0pt;font-family:Verdana'>% </span><span style='font-size:9.0pt;font-family:
Verdana'>av felen. En mer detaljerad redovisning av dessa f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rh</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llanden
finns i tabell 4 i bilaga 2.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>St</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller man de olika fordonsslagens
andel av antalet besiktningar p</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'> grund av
ingrepp i relation till totalbest</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndet
av kiloraeterskattepliktiga fordon exkl. sl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>pvagnar,
finner raan att lastbilarna, som utg</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
ca 44 </span><span style='font-size:9.0pt;font-family:Verdana'>% </span><span
style='font-size:9.0pt;font-family:Verdana'>av detta antal fordon svarar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ca 54 </span><span style='font-size:9.0pt;
font-family:Verdana'>% </span><span style='font-size:9.0pt;font-family:Verdana'>av
antalet besiktningar efter ingrepp. Personbilarna </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r ca 51 </span><span style='font-size:9.0pt;
font-family:Verdana'>% </span><span style='font-size:9.0pt;font-family:Verdana'>av
det n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnda fordonsantalet och svarar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ca 40 !'b av antalet besiktningar efter ingrepp, medan
bussarna, som </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r 5 </span><span style='font-size:
9.0pt;font-family:Verdana'>% </span><span style='font-size:9.0pt;font-family:
Verdana'>av antalet svarar f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r ca 6 </span><span
style='font-size:9.0pt;font-family:Verdana'>Yo </span><span style='font-size:
9.0pt;font-family:Verdana'>av besiktningarna. N</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>gra siffror f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r de kiloraeterskattepliktiga sl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>pvagnarna finns inte.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av de 1 625 besiktni.ngar efter ingrepp som gjordes under
unders</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kningsperioden ledde 43 (2,6 To)
till att apparaturen inte godk</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndes.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I ASB:G unders</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>kning
har betr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ffande eventuella f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndringar av
orsakerna till ingreppen mellan de olika unders</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>l-cningstill-f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llena konstaterats f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljande. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
personbilarnas del har anta-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section382>
<p class=MsoNormal style='margin-bottom:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section383>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>lOO</span></p>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>let ingrepp p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
grund av fel p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> apparaturen eller p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grund av bristande plombering </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kat markant sedan de f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta unders</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>lc-ningarna gjordes. Motsvarande f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndring vad g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller fel p</span><span style='font-size:9.0pt;
font-family:Verdana'>å </span><span style='font-size:9.0pt;font-family:Verdana'>appar<".turen
har inte skett f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r lastbilarnas del. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r lastbilarna har dock a.ntalet ingrepp p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grund av brister i plomberingen </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kat, liksom antalet ingrepp p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> grund av brister p</span><span style='font-size:
9.0pt;font-family:Verdana'>ä </span><span style='font-size:9.0pt;font-family:
Verdana'>fordonet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I ASB:s unders</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>kning
Jr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n september 1977 specificeras ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä </span><span style='font-size:
9.0pt;font-family:Verdana'>de tre hu\aidgrupperna av fel son raedf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rt ingrepp och d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rraed
besil<;tning (fel p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> fordonet, fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
och fel p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> ploraberingen) n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rmare. Av felen p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen faller den helt </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gande delen
p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> vajrar (82,4 </span><span style='font-size:9.0pt;
font-family:Verdana'>V </span><span style='font-size:9.0pt;font-family:Verdana'>av
felen f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r personbilar, 77,5 </span><span
style='font-size:9.0pt;font-family:Verdana'>% </span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r lastbilar
och 52,5 </span><span style='font-size:9.0pt;font-family:Verdana'>',(, </span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r bussar). Fel p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> sj</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lva r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knaren svarar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r 11,9 </span><span style='font-size:9.0pt;
font-family:Verdana'>% </span><span style='font-size:9.0pt;font-family:Verdana'>av
felen f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r personbilar, 10,3 </span><span
style='font-size:9.0pt;font-family:Verdana'>% </span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r lastbilar
och 5,3 </span><span style='font-size:9.0pt;font-family:Verdana'>% </span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r bussar. En utf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rligare samraanst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llning av materialet p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> denna punkt finns i tabell 5 i bilaga 2.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>3.1.5 Tullverket</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Tullverket svarar bl.a. f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r rutinerna f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r avst</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>mpling i sa.ra-band med gr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nspassering raed
kilometerskattepliktigt fordon till eller fr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>n annat land </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>n Norge. Tullverket svarar ocks</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'> f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r uppb</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rd av fordonsskatt och
kilometerskatt f</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r utl</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ndska fordon som kommer till
Sverige.</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Generaltullstyrelsen, GTS, har till oss redovisat sina
erfarenheter bl.a. betr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ffande rutinerna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>m.pling
i samband med gr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nspassering med
kilometerskattepliktiga fordon. Dessa rutiner fungerar i huvudsak tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande. Kontrollen av att avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
vid gr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nspassering med personbilar raedf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r dock problera f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
tullrayndigheterna p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> grund av att bil</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garna i m</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nga
fall inte k</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nner till best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna och d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r inte heller har f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsett bilen med f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrivet kilometerskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke. M</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r en f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ruts</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttning f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att tullverket p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> ett tillfredsst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt skall kunna kontrollera att avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs.
GTS framh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ller dock att m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket nu har en alltf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r diskret utformning, t,e_x, vad g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rgen p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> det.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section384>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section385>
<p class=MsoNormal style='margin-left:7.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>101</span></b></p>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>3.2 De sl;attsl:yldigas erfarenheter av
bes]".attningen</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Genora k.ontakter med bransch- och intresseorganisationer
har vi f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>kt att f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> en uppfattning on de
skattskyldigas erfarenheter av de praktiska och administrativa rutinerna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskatten.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Organisationerna har inte riktat n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon kritik mot kilometer-.skattesystemet i stort. D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>reraot har kritiska synpunkter framf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rts p</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'> delar av
systemet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Motorbranschens riksf</span></b><b><span style='font-size:
9.0pt;font-family:Verdana'>ö</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>rbund har framf</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>rt att avst</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ä</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>mpling
vid </span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>garbyte skulle inneb</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ra v</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>sentliga f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rdelar f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r bilhandelsf</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>retagen och underl</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>tta deras och .kundernas hantering
av kilo-metersJcatten. Vidare har f</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>rbundet uttalat att brukandef</span></b><b><span style='font-size:
9.0pt;font-family:Verdana'>ö</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>rbudet p</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>å</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'> grund av obetald v</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ä</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikskatt inte b</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>r g</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>lla n</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r s</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ljaren av ett fordon har </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>tertagit detta fr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>n e''i avoctalninck</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>paio .Gon inte fullg</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r sin bctalningsGk.yldighc':. F</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rbundet har slutligen Ifr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>gasatt om inte kravet p</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'> besiktning av apparaturen efter
ingrepp kunde slopas.</span></b></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>/lotorr.i.lnncns riksf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbund,
soi.i fr.</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nst inrik.tat sig p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gor som r</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r de kiloraeterE':attcpliktiga personbilarna, h.ar
framf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rt att dot st</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta problemet tycks vara den rayck.et orafattande
och kr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngliga proceduren i samband med
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling och skattedebitering. Detta
h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nger enligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbundet saraman med att ordinarie avst.</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mp-ling skall g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
fyra g</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nger ora </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ret. Genora en </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ng till tre schablondebiteringar och en debitering
efter slutavst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling per </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r skulle situationen f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttras. Motorm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nnens riksf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbund
har ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> framf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rt att den korta tiden f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r reparation och besiktning av apparatur sedan fel
har uppst</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tt medf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r extrakostnader f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nga fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare. Det </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
vidare enligt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbundet </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>nskv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rt att
k.ilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>k.narapparaturens drifts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerhet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttras. Slutligen har f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbundet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reslagit
att kravet p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> kilometerskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke vid utlandsresa slopas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Svenska busstrafikf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbundet
och Svenska </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>kerif</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbundet har framh</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>llit att
kilometerskattesystemet nuraera fungerar tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande. </span><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
ora f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rb</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttringar ka.n g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> enskilda punlcter, t.ex, nur det g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>raplingsskyldigheten, </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det dock angel</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>get
att avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling och uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dant s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt och s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section386>
<p class=MsoNormal style='margin-bottom:4.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section387>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>Prop, </span><span
style='font-size:11.0pt;font-family:Verdana'>191S/19:</span><span
style='font-size:11.0pt;font-family:Verdana'>94</span><span style='font-size:
11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>102</span></p>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>ofta att de skattebelopp sora skall betalas v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rjs </span><span style='font-size:9.0pt;font-family:
Verdana'>Q.az </span><span style='font-size:9.0pt;font-family:Verdana'>inte
blir f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r stora. Svensk.a busEtrafik.i</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbundet har vidare framh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llit att ett systera f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r betalning och uppb</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd av
sl-iatt efter schablon skulle vara av stort v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rde f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r </span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>tminstone sn del av busstrafikf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>retagen.
I lil.het raed Motorbranschens riksf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbund
anser Svenska busstrafikf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbundet att avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapling b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras vid </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbyte.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Slutligen har Svenska busstrafik.f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbundet och Svensk.a </span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>keri-f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbundet uttalat att best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mraelserna om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift
v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>llar irritation bland fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gama. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift
kan nu p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras t.ex. i fall d</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen inte haft dircizt tillg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ng till fordonet.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Svenska lolcaltrafikf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reningen
och AB Storstocliholms lolcaltra-fik liar uttalat att det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r i h</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>g grad </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>nskv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rt att
praktiska l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttnader kan </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>stadkomraas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
lokaltrafikf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>retagen. Kilometer-skattesystemot
har uppgivits vara f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>renat raed stora adm.ini-strativa
kostnader f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r lokaltrafikf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>retagen. Detta beror bl.a. p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att dessa f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>retag
ofta har stora vagnparker sera </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r i trafik
under st</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rre delen av dygnet och so.ra st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lls upp p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
olilca platser n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r de inte anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds. Man har d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rvid
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilt pekat p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> sv</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>righeterna
att g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling inom f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskriven
tid. Slutligen har man framh</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>llit att de
g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna ora rayndighetsplonbering orsakar sv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>righeter f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
lokaltrafikf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>retagen, som ofta har egTia godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nda verkst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>der.
Att inst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lla fordonen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r besik.tning kan med tanke p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> det s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
som fordonen anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nds ge s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rsk.ilda sv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>righeter.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Svenska taxif</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbundet
har framh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>llit att kilo.raeterr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarappa-raturens drifts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerhet inte </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
tillfredsst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande. Det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilt
vajrar och vinkelv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>xlar so.ra orsakar problera. Vidare
inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r skyldigheten att besiktiga r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen efter vissa reparationer, t.ex. av v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>.xell</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>da.n, tidsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rlust och d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rraed
kostnader f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garna. Detta s!;ulle !'.uniia undvilcas om den
plorabering som godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nd verk.stad g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skulle .g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lla
till n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>sta ordinarie besiktning av
apparaturen.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section388>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section389>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-family:Verdana'>103</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section390>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3.5 Kritik .not liiloraeterskattesystemet</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Synpunkter p</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>å</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'> g</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>llande best</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>mmelser och rutiner i fr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ga om v</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>gtrafiksk.att har framf</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rts i skrivelser som har </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>verl</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>mnats eller k.omnit in till
utredningen. En samraanst</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ä</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>llning
</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ver dessa skrivelser finns i
bilaga 5, d</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r det ocks</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'> anges vilka av skrivelserna sora
behandlas i detta befln":.ande. I det f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ljande redog</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r vi f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r inneh</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>llet i tv</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'> av dem, en revisionsrapport fr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>n riksrevisionsverket ,RRV, och en
promemoria fr</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>n TSV.</span></b></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>3.3.1 RRV:s revisionsrapport</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Som ett led i RRV:s f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rvaltningsrevision
av TSV genom.f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdes en granskning av kostnader och
rutiner vid TSV:s registeravdelning. Granskningen redovisades i
revisionsrapporten Kostnader och rutiner vid trafiks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerhetsverkets registeravdelning (1977-01-26).</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Rapporten inneh</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
vissa kostnadsber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kningar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskattesystemet. Kostnaderna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rden
av kilometerskatt ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knas s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ledes till 14,9 railj. kr. H</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rav faller 4,2 milj. kr, p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> TSV, 5,1 milj. kr. p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna och 5,6 milj. kr. p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> postverket. RRV anger dessutom RSV:s
blankettkostnader f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r liiloraeterskatt till 568 000 kr.
per </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r. L</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelsernas kostnader har ber</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knats
efter en enk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>t till samtliga l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelser. I enlc</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ten har l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna angett hur m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nga </span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rsarbetskrafter
som syssels</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tts raed olika funktioner. Den del
av kostnaderna som anges son postverkets, </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
kostnaderna f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r postbefordran av olika dokument.
Kostnaderna har ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knats med hj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lp av posttaxorna.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt rapporten (s. 54 ff) </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rden av kilometerskatt relativt
betungande s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>l f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r TSV som f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna.
.Inledningen .till detta </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det stora antalet avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingar per fordon och </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r. Antalet avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingar
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> grund av utresa ur eller inresa
till Sverige, har t.ex. blivit .betydligt st</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rre
an vad son v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ntades n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span lang=EN-US style='font-size:9.0pt;
font-family:Verdana'><a href="http://svste.net/"><span style='color:windowtext;
text-decoration:none'>svste.net</span></a> </span><span style='font-size:9.0pt;
font-family:Verdana'>inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdes.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section391>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section392>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-family:Verdana'>Prop,
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>104</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section393>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>TSV:s Icostnadsr f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rden av kilometerskatt anges till
45 kr. per fordon och </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r. Till detta komner sedan
kostnaderna f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r det arbete so.m </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>vilar l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelGerna
och RSV.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelsernas del uppges do kilometerslcattepliktiga fordonen kr.</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>va omk.ring 40 </span><span style='font-size:9.0pt;
font-family:Verdana'>'A </span><span style='font-size:9.0pt;font-family:Verdana'>st</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rre arbetsinsatG </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
samtliga fordon som endast ar fordonsskattepliktiga, trots att de se-' nare </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r raer </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
15 g</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nger fler.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt rapporten skulle en kostnadsreduktion kunna </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>stadkommas genora f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>renlvlade rutiner, s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nkt kostnad
per avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>.rapling eller genom en minskning
av antalet avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingar.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>En f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>renkling av rutiner.na sk.ulle </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>stadkommas vid en </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>verg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ng till renodlad
kilometerbeskattning av kiloraeterskattepliktiga fordon. En s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nkt kostnad per avst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpling skulle uppn</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>s om st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ra-pelkorten kunde l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>sas optisl-;t i st</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rre utstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckning. N</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
revisionen gjordes, kunde endast onk.ring 50 </span><span style='font-size:
9.0pt;font-family:Verdana'>% </span><span style='font-size:9.0pt;font-family:
Verdana'>av de ordinarie st</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>m-pelkorten
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>sas optiskt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Der\ </span><span style='font-size:9.0pt;font-family:
Verdana'>st</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheten till besparing ligger enligt rapporten i
att minska antalet avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingar. En minskning av antalet
obligatoriska avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingar per </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n fyra till
en skulle rainska antalet avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingar
.ned ungef</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r 850 000 per </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r. RRV f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ruts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tter d</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
att avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingen skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras i sanband med kontrollbesiktning. Detta b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt RRV-ge </span><span style='font-size:9.0pt;
font-family:Verdana'>en </span><span style='font-size:9.0pt;font-family:Verdana'>besparing
av ca 600 000 kr. Enligt revisionsrapporten skulle .nan dessutom uppn</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>kad r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttss</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kerhet f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garna,
eftersom en myndighetsperson skulle g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingen och myndigheten svara f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att uppgift om k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>cka kom in till registret. Enligt
.R.RV b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r man </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven inf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
obligatorisk avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling vid </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbyte. I rapporten anges inte hur m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nga avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingar
sora d</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> slculle tillkorama.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt rapporten uppfattas kiloraotersJcattesystemet av
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare och vissa rayndigheter sora
otill.fredsst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttss</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerhetssynpunkt genora att fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen tvingas betala f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rseningsavgift </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ven ora ha.n har gjort avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling och postat ett st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpel]:ort son sedan !:onmit bort. Dessutora </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r tiden f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
av-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section394>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section395>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>105</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section396>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:15.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> kort, att det kan vara sv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rt att hinna g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingen inora f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskriven tid, s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilt
i fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om fordon son inte har cn fast
uppst.</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llningsplats.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:11.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt RRV, b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
den f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslagna reduktionen av antalet
obligatoriska avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>.raplingar konbineras raed en
prelirain.</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rskottsdebitering av !:ilo.raetorskatt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>De nuvarande best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ramelserna
o.n att ett kiloneterskattepliktigt fordon n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ste
ha ett kilometerskattem</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rke f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen skall f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> avr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning av
kiloneterskatten f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rningen utomlands, </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r enligt RRV
on</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>digt kr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngliga. Best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mraelserna
upplevs ocks.</span><span style='font-size:9.0pt;font-family:Verdana'>ä </span><span
style='font-size:9.0pt;font-family:Verdana'>sora irriterande av fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare och l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelser.
Motiveringe . f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kiloraeterskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r ju att man
i tullen l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt skall se att fordonet ar
kilometerskattepliktigt. Den sora vill fuska kan ta bort m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket under utlandsvistelsen och hoppas att inte bli
uppt</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckt. Hans chans att slippa igenora </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'> enligt
rapporten f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rmodligen st</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rre </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n om m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket inte funnits. Ora m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket skall finnas kvar, borde tullen kunna
tillhandah</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lla det vid utresan. En h</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>gre avgift .kan d</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
tas ut f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n om det l.</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>.mnas
ut av l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I sammanfattningen till rapporten anges att de
administrativa kostnaderna f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
kilometerskattesystemet vida </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verstiger
kalkylerna. Den totala administrationskostnaden torde uppg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> till rainst 20 milj. kr,eller 90kr, per fordon och </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r. De h</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ga
kostnaderna f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rden anges till stor del bero p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> oklar och splittrad ansvarsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdelning betr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ffande
kilometerskattesyste-rast i sin helhet. N</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
registreringsrutinerna f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kiloraeter-skatten utformades,
kunde rutinernas konsekvenser f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r datorsystemet
inte </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verblickas.
Kilometerskattefunktionen b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r enligt RRV
ses </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ver b</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>de vad g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller reglerna mot fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare och vad g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
de interna rutinerna vid TSV samt ansvarsf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdelningen
mellan rayndigheterna.</span></p>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5.3.2 TSV:s proraeraoria</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>ToV </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>innade genora skrivelse den 22 april 1977 en proraeraoria -
Kilometerskatt, en utv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rdering av uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rds- och avstamp-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section397>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section398>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-family:Verdana'>106</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section399>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>lingsrutiner - till statsr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>det och chefen f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r budgotdoparte-mentet.
Pro.raeraorian hade uppr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttats inora TSV:3
rcgisteravdel-ning och inneh</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ll f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rslag till vissa </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndringar
i kilo.noter-skattesysteraet. Prononorian har senare av regeringen </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vGrl.-'.n-nats till oss.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>TSV anger i promeraorian bl.a. att den utformning so.ra
kilometerskattesystemet f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tt har medf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rt att ett stort antal st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n-pelkort </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
i oralopp. Antalet st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rapelkort son </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r 1976 kom in till T.SV var s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ledes onkring 1 580 000 raedan omkring 162 000 kort
kom in till l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>St</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkorten son kommer in
registreras p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> delvis olik.a s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt. Korten f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rapling sora kommer in till TSV
registreras genom optisk l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>sning och
raagnetbandskodning, medan korten som koraraer in fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n ASB och tullverket magnetbandinko-das. St</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpelkorten som kommer in till l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelserna registreras d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r via bildsk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmsterminal.
Saratliga kort mikrofilraas f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
arkivering.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den optiska l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>sbarheten
av de ordinarie st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkorten har varit s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rare </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ntat. N</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
promemorian skrevs, kunde endast 60 - 70 5o av dem l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>sas optiskt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I promemorian anges att hanteringskostnaderna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r korten blir h</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ga
b</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>de f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r myndigheter och skattskyldiga. Systemet Icr.</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ver stor noggrannhet s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> att fel inte uppst</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r. Eftersora
korte.n post-befordras p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> vanligt s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt, anser man det inte ot</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nkbart att kort blir f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsenade eller aldrig koraraer frara till adressaten.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>TSV uppr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttade 1976
omkring 43 000 f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgiftshandlingar </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>t l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna.
L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rde sedan
avgift i ungef</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r 75 </span><span style='font-size:
9.0pt;font-family:Verdana'>% </span><span style='font-size:9.0pt;font-family:
Verdana'>av fallen. Enligt promemorian anses arbetet med f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgifterna av l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsernas personal sora mycket betungande.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Under </span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r 1976
gjordes ca 30 000 s.k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>nsm</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ssiga debiteringar av kilometerskatt. Drygt 20 </span><span
style='font-size:9.0pt;font-family:Verdana'>% </span><span style='font-size:
9.0pt;font-family:Verdana'>av de fordon sora de sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>nsm</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ssiga
debiteringarna avs</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>g hade bytt </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare under sk.atteperioden.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section400>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section401>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>"07</span></p>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>KiloraetGrsIattesyGteraet b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r ciligt TSV </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndras s-</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att antalet avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingar
och st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rapelkort minskas avsev</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rt. TSV f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>resl</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r att detta slzer genon att antalet ordi.narie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingar .minskas fr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>n fyra till en per </span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r. Denna
enda avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>.rapling b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r dessutom g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
1 samband raed l</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>pande besiktning hos ASB och i.nte
av fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen sj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lv. Redan idag g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
f.</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>. avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling hos ASB i saraband med l</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>pande besiktning. R</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knarst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llningen fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n denna avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rapling
antecknas i registret. En f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdel raed
att g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingen hos ASB skulle vara att rapportering skulle
g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras endast fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n ASB till TSV. N</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gra
st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rapelkort skulle d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä </span><span style='font-size:
9.0pt;font-family:Verdana'>knappast komna bort. Dessutom skulle felaktigt
gjorda avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rap-lingar inte beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>va f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rekonraa
eftersom avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingen skulle g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras av besilitningsman.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Eftersora kilometerskatt betalas i efterskott skulle
skattebeloppen vid varje uppb</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdstillf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lle enligt TSV:s mening bli alltf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r stora ora endast en uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av skatt gjordes per </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r. I st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llet
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kiloraeterskatt enligt TSV:s f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rslag </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
forts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttningsvis betalas fyra g</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nger per </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r.
Uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rderna mellan de l</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>pande besiktningarna hos ASB b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r d</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras efter schablon. En justering .ned h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsm till verklig k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>clva f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r sedan g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
vid den uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd som g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rraast efter
en l</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>pande kontroll hos ASB.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den schablonm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ssigt
ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knade skatten skall enligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rslaget grundas p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
historiska k.</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckeuppgifter f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonet. Inneh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ller registret inte n</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>gra l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpliga s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dana uppgifter skall s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilda rutiner till</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpas. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r nya fordon och i samband med </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbyten f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garna s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ledes anm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>la
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckeklass p</span><span style='font-size:9.0pt;font-family:Verdana'>å </span><span
style='font-size:9.0pt;font-family:Verdana'>sanna s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt sora raan nu anra</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ler s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan klass f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r trafikf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kringen. G</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
inte anm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lan ora k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckeklass f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatten debiteras med l</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>dning av uppgifter i en tabell </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver raedelk</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ck-or f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
olilca fordonslag.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>En fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare skall
enligt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslaget kunna f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> en schablon-n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ssigt
debiterad skatt fastst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lld om s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda sk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>religger. S</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda sk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llelse kan vara t.ex. att fordonets k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>clca avviker
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n den k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka som har
grundat denjschablonm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ssiga debiteringen. Fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llelse f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
dock g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras endast on avvikelsen </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r raer betydande. Vid sm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rre avvikelser</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section402>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section403>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>108</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section404>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>justeras schablonen till f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ljande schablonn</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ssiga debitering, mep. den redan
gjorda debiteringen </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndras inte.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Om en fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare
inte inst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller sitt fordon for l</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>pande kontroll av apparaturen hos .'VSB sl-:all TSV
sj.nda >rc ett st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rapelkort till fordonsagaren i b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rjan av m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden
efter bcsii-it-ningsterrainens utg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ng.
Fordo.ns''.,garcn skall ct</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rapla kortet och returnera det f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re n</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nadens slut.
Komner liortet inte in till TSV f</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
man antingen g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra cn sk.</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>nsraiissig debitering av skatt eller l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>.rana rapport till RSV:s distriktskontor. Distriktskontoren
skall d</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ra skattereAision hos den skatt-skyldige.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r ett fordon byter </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare, b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
det finnas m</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jlighet att f</span><span
style='font-size:9.0pt;font-family:Verdana'>å </span><span style='font-size:
9.0pt;font-family:Verdana'>skatten reglerad. Samtidigt raed anm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lan ora </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garbyte
k.an ett st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkort - underskrivet av b</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>de s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljare och
;-:</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>pare - l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas till l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse..
Avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingen och sl-atteuppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rden kan g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
antingen frivillig eller obligatorisl;;. Med tanke p</span><span
style='font-size:9.0pt;font-family:Verdana'>å </span><span style='font-size:
9.0pt;font-family:Verdana'>att en mycket stor del av de omkring 125 000 </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbytena f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
kilometerskattepliktiga fordon </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r av teknisk
karakt</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r (t.ex. noteras b</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>de n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r en
bilfirma k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>per in och s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljer ett fordon) f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>resl.</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r TSV att avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingen och skattedebiteringen g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs frivillig, .antalet skatteavst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raplingar och skattedebiteringar p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grund av </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garbyte
blir d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> raaximalt 60 000 - 70 000 per </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Inst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llclseterminen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kontrollbesiktning av fordon och d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rmed f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
l</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>pande kontroll av kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
fera m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nader. Ora de av TSV f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagna </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndringarna
i s;.:.attesystemet genoraf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r man dock enligt TSV </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>verv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ga en f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rkortning av tiden till tv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> eller tre m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nader.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section405>
<p class=MsoNormal style='margin-bottom:47.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section406>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>"</span><span style='font-family:Verdana'>«</span><span
style='font-family:Verdana'>9</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4 </span><span style='font-size:9.0pt;font-family:
Verdana'>Ö</span><span style='font-size:9.0pt;font-family:Verdana'>VERV</span><span
style='font-size:9.0pt;font-family:Verdana'>Ä</span><span style='font-size:
9.0pt;font-family:Verdana'>GAiTOKN OCH F</span><span style='font-size:9.0pt;
font-family:Verdana'>Ö</span><span style='font-size:9.0pt;font-family:Verdana'>RSLAG</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Son ott f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta led i v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>versyn av
v;:lgtra.fikbeska.ttningen har vi valt att ta upp st</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rre delen av kilometerskattesysteraet till
behandling. Vi skall i v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>versyn bl.a. str</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>va efter f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>renklingar i beskattningen, raed beaktande av rimliga
krav p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> att den skall vara effektiv och ge
m</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jlighet till tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande kontroll. V</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>rt uppdrag </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r allts</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> av telaiisk natur. I uppdraget ing</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r ints att bed</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>raa
t.ex. beskattningens niv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>, avv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gningen raellan fordonsskatt och kiloraeterskatt eller en </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>terg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ng fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n kiloraeterskatt till skatt p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> raotorbr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nnolja.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n dessa utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngspunkter har vi granskat kiloneterskattens
nuvarande utformning. Gi-anslminge]i har gjorts ned h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsyn till vissa krav som enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r mening b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llas p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> kiloraeterskattesysteraet. Det skall vara s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> enkelt sora ra</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligt
att till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpa f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r de skattskyldiga och f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
myndigheterna. Det b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r medf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra sm</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'> kostnader
och begr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsat uppgiftsl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnande f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
de skattskyldiga och vara l-att att adrainj.strera f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r rayndigheterna. Skattesysteraet skall ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> vara r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttvist
och likforraigt i den raeningen att alla sora </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r skyldiga att betala skatt ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
i praktiken g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r det. Systeraet ra</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ste d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ge ra</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jlighet
till effektiv kontroll och det f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r inte inneb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ra ojiorraala risker f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r skatteundandragande </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rder eller f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
s.k. skattel</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckage (oavsiktligt skatteundandragande)
. Vidare skall kiloraeterskattesysteraet l-ninna saraordnas med
bilregistersystemet. En anloiytning skall finnas till kontrollm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rkesrutinen, Ytterligare ett krav </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r att det skall vara ra</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligt att debitera och uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ra fordonsskatt och kiloraeterskatt tillsammans.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det sistn</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnda kravet
uppfylls f,n, inte. Geraensara debitering - som vi i princip anser b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ske - </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
dock f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rknippad med vissa problem och har
dessutom delvis samband med fr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gor sora vi
avser att behandla i v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rt fortsatta, arbete, t.ex. med
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelserna om </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>terbetalning och avr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>kning av skatt, </span><span lang=EN-US style='font-size:9.0pt;
font-family:Verdana'>VI </span><span style='font-size:9.0pt;font-family:Verdana'>tar
d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r inte upp fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gan om </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ng till
gemensam debitering i detta bet</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nkande, utan
avser att </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>terkomma till</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section407>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section408>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop,
1978/79:94</span></b><b><span style='font-size:11.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:11.0pt;font-family:Verdana'>i lO</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>den i annat sammanhang.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi har utg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tt fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n att kilometerskatten skall finnas kvar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r de fordon som nu </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r kilometerskattepliktiga och att dessa fordon ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> i princip skall vara f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsedda raed s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild
kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur. V</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rt arbete har d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r inriktats p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>renkla det praktiska och
administrativa handhavandet av kilometerskatten s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> l</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngt detta </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r m</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligt utan
att negativa effekter 1 t.ex. kontrollh</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nseende
uppkomraer. Kilometerskattesystemet </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
dock b</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>de tekniskt och administrativt
avancerat. Det </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r mening ofr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nkomligt
att relativt stora krav m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ste st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llas p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
myndigheter, fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare, Verkst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>der ra.fl. Detta f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>llande medf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att det framst</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
som </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n mer angel</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>get att unders</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ka
vilka </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rder som kan vidtas f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>renkla kilometerskattesystemet. V</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ra </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ganden i detta avseende redovisas i de n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rraast f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljande
avsnitten,</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.1 Kiloraeterr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I olika sararaanhang har kritik riktats raot drifts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerheten hos kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen. Det har d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rvid s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilt
h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vdats att vajerbrott </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r vanliga hos de vajerdrivna kilo-raeterr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lcnarna och att best</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>raraelserna ora raontering, reparation och besiktning av apparaturen
leder till kostnade.r och besv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garna.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I avsnitt 3.1.4 har vi redogjort f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r KSN:s uppgifter och n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mndens erfarenheter av r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>loiamas drifts</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kerhet
och dessas f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rra</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ga att motst</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> raanipulationsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>k. D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r har angetts att drifts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerheten fortl</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>pande
har f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rb</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttrats och raotst</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nds-Icraften mot ingrepp i
skatteundandragande syfte </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kats, bl.a, genom tekniska </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ndringar av vajrar och andra koraponenter Enligt KSN
har de st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplande, navmonterade r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarna goda egenskaper b</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>de vad g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
drifts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kerhet och motst</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ndskraft raot ingrepp. Ytterligare anstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngningar koraraer enligt n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnden att g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rb</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttra drifts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerheten och rainska ra</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheterna till skatteundandragande </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rder.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section409>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section410>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>ill</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Hittills
gjorda erfarenheter tyder pä att den navmonterade räknaren har större
driftsäkerhet än den vajerdrivna. Detta kan till stor del förklaras med
att vajrarna tycks vara den svagaste delen i den vajerdrivna apparaturen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Enligt
vär mening är det angeläget att fordonstillverkare och fordonsägare använder
den apparatur sora är raest driftsäker. Uppgifterna om den navraonterade
apparaturens driftsäkerhet grundar sig på erfarenheter under relativt kort
tid. Vi anser det angeläget att raan snabbt får fram säkra uppgifter
om den navmonterade apparaturens driftsäkerhet. KSN bör således enligt
vår mening göra en orafattande un-dersölcning av erfarenhetema i detta
hänseende. Ora en sådan undersökning klart visar att den navraonterade
räknaren har större driftsäkerhet än den vajerdrivna, anser vi att raan
bör överväga att göra användningen av den nuvarande navmonterade räknaren
obligatorisk för fordon som tekniskt kan förses raed sädan rälcnare.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Vi
har också övervägt möjlighetema att övergå, frän vajerdriven räl-aiare
till navmonterad ralaiare utan staraplings-anordning, I Norge används
en sådan räl-aiare. Den används även i Sverige på ett tiotal
fordon, son inte kan förses ned annan rälcnare. Enligt de norska
bestärar.qelsema fär fordonsägaren eller i vissa fall en
myndighetsperson inför en skattedebitering läsa av rälcnarst.ällningcn och
anteckna den på ett kort. Uppgiften förs sedan in i ett dataregister
pä manuell väg. Erfarenheterna av detta systera visar att riskerna för
felavläs.ningar, felskrivningar och felregistreringar är stora. Den
manuella behandlingen är dessutom förenad raed högre kostnader än det
nuvarande svenska systeraet. Vi har funnit att de nu angiima
nackdelarna är så stora att en övergäng till användning av ic' 3
stäraplande rälaiare inte bör ske.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>En
ökad användning av den nuvarande navraonterade räloiaren begränsas av att
den pä grund av sitt forraat kan raonteras endast på vissa fordon,
framförallt större lastbilar och bussar särat pä släpvagnar. En
st.äraplande,na-/raonterad rälaia-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section411>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section412>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>112</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>re avsedd t.ex. f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
personbilar ra</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ste d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras betydligt mindre </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n den
nuvarande. Enligt vad vi har erfarit har KSN p</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>.b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rjat viss unders</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>lming av det tillg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngliga utrjnmnet i olika fordon f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
raontering av r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knare p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> fordonsnav. Detta arbete b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning forts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tta och korapletteras med en unders</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>taiing av f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ruts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttningarna f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
konstruktion av en st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>raplande, navmonterad r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knare f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndning p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> i princip alla kiloraeterskattepliktiga fordon.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den telcniska utvecklingen kan leda till att ny teleiik
kan anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r konstruktionen av kiloraeterr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knaren. Vidare kan den teloiiska utvecklingen p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> fordonssidan inneb</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ra att nya krav f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r st</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>llas p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knarens konstruktion. Sora exerapel p</span><span style='font-size:
9.0pt;font-family:Verdana'>ä </span><span style='font-size:9.0pt;font-family:
Verdana'>sistn</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnda f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rh</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llande kan n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas att vissa fordon inora den n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rmaste framtiden koimner att vara f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsedda raed elektroniska hastighetsm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tare, vilket inneb</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r att nuvarande vajerdrivna r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knare
inte kan anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas i fordonen utan s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskild utrustning. KSN f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljer den telcniska utvecklingen och har tagit
initiativ till konstruktion av en elektronisk kiloraeter-r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knare. Mot denna bakgrund anser vi oss inte beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>va f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>resl</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> ytterligare </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rder p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
detta orar</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>de.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gan om montering,
plombering,reparation och besiktning av kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen behandlar vi i avsnitt 4.5,4.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:52.0pt;margin-bottom:
0cm;margin-left:62.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4,2 Uppgifter till ledning f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ber</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning av
kilometerskatt, m.m,</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I kilometerskattesysteraet anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds en kiloraeterr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knarappara-tur i vilken lagras uppgifter om fordonets k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka. Vi har
tidigare konstaterat att n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gon </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndring inte b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras i detta avseende, R</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaruppgiftema
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs genom en avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver
till st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkort. Uppgiftema p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> st</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpelkorten
ligger till grund f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r skattedebiteringen. Ordinarie
uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd av kilometerskatt g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs fyra g</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nger
per </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r och f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>s i princip
alltid av en s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling (ordinarie avst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpling). Avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingar g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs dessutom vid </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tskilliga
andra tillf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llen, t.ex. vid gr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nspassering.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section413>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section414>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>113</span></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Stiirapelkorten skickas eller l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ranas till rajmdighet. Totalt komraer </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rligen ca 1 550 000 st</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpelkort till TSV och oa 170 000 st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rapelkort
till l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna. Trots att uppgifterna
p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> flertalet kort kan behandlas helt
raaskinellt ger den stora m</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngden st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpelkort </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nd</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>i relativt h</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ga
hanteringskostnader. .'Vvst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>raplingarna
inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r sj</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lvfallet att ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garna </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>samkas
visst arbete och i ra</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nga fall vissa hanteringskostnader.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>P</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>garnas del inneb</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
det stora antalet avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingar risk f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gon
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsuramas och f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>got kort f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rkoraraer eller f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsenas.
Dessa risker kan antas </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ka eller rainska 1 proportion till
antalet avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingar.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi har d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r sett som en viktig uppgift att unders</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ka i vad m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n
det </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r m</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>jligt att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rb</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttra kiloraeterskattesystemet genom att minska antalet avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingar utan att samtidigt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mra uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfarandet..
I olika sa.ramanhang har f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslagits att uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rden av kilometerskatt skulle ske enligt andra
principer </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n de nuvarande, t.ex. p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> grundval av n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gon
form av schablon. En s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsprincip skulle rainska behovet av avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingar. Vi tar d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r i det f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljande f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rst
upp fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gan om att inf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra ett system f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
debitering och uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd enligt schablon eller lilmande.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.2,1 Sambandet mellan avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling och uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ordinarie uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd
av kilometerskatt g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs fyra g</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nger per </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r.
Varje uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>reg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>s i princip av en s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskild avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
i r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knaren.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De altemativ till f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndringar som vi anser kan </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gas </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r prelimin</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ra
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rskottsbetalningar grundade p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> n</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>got antagande
om k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan eller ett system med garantibelopp.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prelimin</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rskottsbetalning av skatt b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'> n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ra som</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>m</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jligt ansluta till den faktiska k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckan. P</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>syftet med </span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ä</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ndringen skall uppn</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ä</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>s kr</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>vs att f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rskotts-</span></b><b><span
style='font-size:8.0pt;font-family:Verdana'>8 Riksdagen 1978/79. 1 saml. Nr 94</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section415>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section416>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>IH</span></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>betalningen kan grundas p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rh</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llanden som </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r k</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nda f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r mjmdighetema utan att fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen beh</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mna n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gon uppgift i samband med uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdstillf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet. De f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llanden som d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rvid
kan komma i fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga som underlag f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r debitering av kilometerskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r visst fordon </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:44.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>den faktiska k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckan f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet under n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rmast f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ende skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r eller</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:19.0pt;margin-bottom:
0cm;margin-left:44.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>den
genomsnittliga </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rliga k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckan f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordon av samma slag och i samma viktklass eller</span></p>
<p class=MsoNormal style='margin-left:28.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>en av fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>g uppskattad k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cka.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r i och f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r sig inte f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>renat
med s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda sv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>righeter att ber</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kna
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan enligt dessa metoder. Metod 1 kan av naturliga sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l inte anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndas
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r det skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r under vilket ett fordon blivit
kilometerskattepliktigt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r -uppfattning kunna godtas att m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ttliga skillnader uppst</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r mellan den ber</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knade
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan och den faktiska. Myndighetema b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r allts</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> inte kunna kr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>va </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndring av en
schablonskatt p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> grund av att k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckan blir n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>got l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngre </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n den ber</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knade.
Inte heller b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen kunna kr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>va
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nkt schablonskatt n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckan blir n</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>got
under den ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knade.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:15.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Flera olika omst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndigheter
kan dock leda till stora f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndringar av k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r visst fordon fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n </span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r till </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r, P</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r den yrkesm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ssiga trafiken g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
att k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>verkas av tillg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
transportuppdrag, uppdragens art, stillest</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nd
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> grund av reparation m.m. </span><span
style='font-size:9.0pt;font-family:Verdana'>Ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven den privata trafiken kan p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>verkas av olika faktorer som t.ex. byte av
bostadsort eller arbetsplats, </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndrade
familjef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rh</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llanden och ink</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>p av ytterligare en bil i en
familj.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r mening b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r mera avsev</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rda
awilcelser fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n den schablonm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ssigt fastst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llda
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>cka som ligger till grund f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
beskattningen leda till </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndring av schablonen. Vid </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ng till
kortare k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>cka kommer fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen att kr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>va s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nlct
schablon, viUcet f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r bed</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>mas av beskattningsmyndigheten. Troli-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section417>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section418>
<p class=MsoNormal style='margin-left:3.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>Ii5</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>gen b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> beg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ras av fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen att han styrker sitt krav med st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapelkort som visar den faktiska kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>k-narst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llningen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vidare m</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ste f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrivas att fordons</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>garen </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r skyldig att anm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>la mera v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>sentlig
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngning av k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan. S</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan anm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lan m</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ste leda
till ett beslut av beskattningsmyndigheten. Det torde vara sv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rt att kontrollera att anm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lningsskyldigheten fullg</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs och, n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>cka anm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ls, att denna </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r riktig, I efterhand kan den uppgivna k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckan j</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras med den
faktiska sedan ordinarie avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling har
gjorts. </span><span style='font-size:9.0pt;font-family:Verdana'>Ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ven om detta ger en kontrollm</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jlighet finns risk f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att avsev</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rda k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckor kan bli beskattade f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rst i samband med den ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingen. De skattebelopp som d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> skall erl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggas
kan, s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r tjmgre fordon vara mycket stora varf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r betalningssv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rlgheter
kan uppst</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> framh</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>llas
att vissa fordon anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nds i olika utstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckning under olika delar av </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ret. Beskattningen b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ra som m</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jligt anknyta till fordonens
faktisVa utnyttjande. I de fall s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>songvariationer
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rekommer b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r dessa d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r beaktas n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
schablonskatten fastst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lls. </span><span style='font-size:
9.0pt;font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ven detta kr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ver en anm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lan eller en beg</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ran
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen.</span></p>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3ilskatteutredni"ig9n f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>reslog i sitt Gl:.-.tGet</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nka.ids
(S-.;u 1972:42, V</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikbeskattningen), att ett
systera med s.k, garantibelopp skulle inf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras.
Ett garantibelopp, olika f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r olika grupper av .fordon, skulle
betalas in i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rskott f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r det enskilda fordonet som s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerhet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
den sicatt son senare skulle fastst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llas
och betalas. Garantibeloppet skulle utg</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
h</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>gst 33 </span><span
style='font-size:9.0pt;font-family:Verdana'>.'> </span><span
style='font-size:9.0pt;font-family:Verdana'>av skatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
under f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttning att skatt sku].le betalas 4 g</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nger ora </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ret. Uteblev betalning helt eller
delvis skulle gara;'itibeloo-pet tas i anspr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ik
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r s:attens betalning och </span><span
style='font-size:9.0pt;font-family:Verdana'>nytt </span><span
style='font-size:9.0pt;font-family:Verdana'>garantibelopp avkr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vas fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section419>
<p class=MsoNormal style='margin-bottom:37.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section420>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>116</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Inte heller ett garantibelopp har en tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande anknytning till den faktiska k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckan och den
p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckan bel</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>pande skatten. Ett f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r l</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gt fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llt garantibelopp kan leda till att en fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare, som k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rt
v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>sentligt l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngre </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knat, blir skyldig att betala avsev</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rda skattebelopp ut</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ver garantibeloppet. Det kan ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
visa sig sv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rt att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare att fylla p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
ett ianspr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ktaget garantibelopp.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi har funnit att b</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>da
de nu redovisade altemativen till f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndrade uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rds-
och debiteringsprinciper, har vissa praktiska f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rdelar. De nackdelar som vi nyss har redovisat </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r dock enligt v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning st</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rre </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>n f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdelama. En schablonmetod skulle
med stor sannolikhet inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ra pralctiskt och administrativt
arbete av rainst samma omfattning som det nuvarande systemet b</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>de f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
myndigheterna och f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r de skattskyldiga.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det nuvarande sambandet mellan avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling och uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r beh</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>llas vid samtliga ordinarie uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdstillf</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>illen. D</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>remot
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r antalet s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dana avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingar
och uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdstillf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llen </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gas. V</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ra
</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ganden i denna del redovisas i de n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmast
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljande avsnitten.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.2.2 Antalet ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingar per </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ordinarie avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
och ordinarie uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd av kilometerskatt g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs f.n. fyra g</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nger
per </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r. Varje minslaiing av detta antal
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r i sig sj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lv inneb</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ra
en f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>renkling av kilometerskattesystemet
.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>RRV har i den tidigare n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnda revisionsrapporten (se avsnitt 3,3.1) uttalat bl.a. att en
kostnadsreduktion f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerskattesystemet i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta hand kan </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>stadkommas
genom att antalet avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingar minskas, RRV har d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagit att ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling skall g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
endast en g</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ng per </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r. Avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingen
skall enligt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslaget g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras 1 samband med besiktning hos ASB. Under skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ret skall prelimin</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ra f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rskottsinbetalningar av skatt g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras. Liknande f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslag
har f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rts fram</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section421>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section422>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>117</span></p>
<p class=MsoNormal style='margin-top:24.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>av TSV (se avsnitt 5.3.2). ''Inligt TSV skall den prelimin</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ra betalningen g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
efter s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild schablon, i vissa fall
grundad p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> en av fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnad
uppgift on k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckeklass.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>De uppenbara f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdelarna
med ordinarie avst';npling endast en g</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>.ng
om </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ret </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r att fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garnas och nyndi,ghet ern</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>s arbete med och k.ostnader f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kiloneterskattens handhavande skulle rainska
kraftigt. En f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>renklad adrainistration skulle
dessutom minska riskerna f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fel i samband med behandlingen
av st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rapelkort. Vi tidigare funnit att
varje ordinarie uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r grundas p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> en avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling. </span><span style='font-size:9.0pt;
font-family:Verdana'>Åven </span><span style='font-size:9.0pt;font-family:
Verdana'>uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd av kiloraeterskatt skulle d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras endast en g</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ng
per </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r. Uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rden skulle d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rvid
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r m</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nga fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare avse raycket stora belopp.
Risken f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r skattebortfall p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grund av betalningssv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rlgheter och missbruk skulle </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ka
kraftigt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I avsnitten 3.1.2 och 3.1.4 har vi redogjort f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r RSV:s erfarenheter av skattekontrollen och f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r KSN:s erfarenheter av kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturens drifts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerhet. Dessa erfarenheter visar enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppfattning tydligt att riskerna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skattebortfall </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>kar
om tiden mellan de ordinarie avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingarna
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngs. Skattebortfallet kan uppst</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
antingen genom att kilometerr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
medvetet s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tts ur funktion eller genom att ett
fel p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> apparaturen inte uppt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cks eller inte </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rdas. Ju l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngre
tid apparaturen har varit ur funktion, desto sv</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>rare blir skatteutredningen. Om ordin</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>re avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling gjordes endast en g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ng per </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r,
skulle en kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knare kunna vara ur funktion i ett </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r eller, om ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
vid den </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rliga besiktningen, i upp till 17 m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nader.</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vidare skulle "vinsten" av manipulationer och
riskerna f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r manipulationsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>k </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ka. Visserligen finns det m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jlighet att uppt</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka
ett fel p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> en kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur i samband med flygande inspektion.
Sannolikheten f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att ett fordon skall kontrolleras
vid s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan Inspektion </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r emellertid Inte s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilt stor. Beror felet p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
apparaturen p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> t,ex. ett vajerbrott, </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det dessutom sv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rt
att avg</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra hur felet uppst</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tt.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section423>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section424>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-size:9.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>118</span></b></p>
<p class=MsoNormal style='margin-top:26.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>En minskning av antalet ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingar till en per </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r skulle allts</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> medf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ra betydande kontrollproblem. Resursema f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kontroll- och uppf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ljningsverksamhet skulle beh</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>va
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rkas s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>l p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelsema som p</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'> RSV:s
distrikts-kontor.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>B</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>de RRV och TSV har f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rutsatt att ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling endast en g</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ng om </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ret m</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ste kombineras med frivillig eller obligatorisk avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling vid </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garbyte.
Detta skulle 1 sig sj</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lvt leda till </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kat antal st.</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpelkort
och en extra uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd av kilometerskatt. H</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rigenom motverkas delvis syftet med </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen till
endast en ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling om </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ret. Vidare b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet slopas i det fall f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ende </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare underl</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ter
att betala kilometersltatt som debiteras i samband med </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbytet. Det nuvarande effektiva uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdssystemet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mras d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r i n</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gon m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vid den </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rliga besiktningen
av kiloraeterr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:19.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs en avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapling i r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren.
Enligt nu g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raraelser skickas det st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplade kortet till TSV. Inst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llelseterminen f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
besiktning av apparaturen </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r densamma som g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
kontrollbesilctningen av fordonet. Detta inneb</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r att fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen har fem m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nader p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
sig att l</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ta besiktiga r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>loiaren. H</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rigenom
kan tiden mellan tv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> avst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mplingar variera fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n 7 till 17
m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nader. </span><span
style='font-size:9.0pt;font-family:Verdana'>Ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdelama
med att kombinera besiktningen och den </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rliga
ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingen </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r stora anser vi att nackdelama i form av Icraftigt
varierande skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r st</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rre. Avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingen b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras av fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen under en best</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>md avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nad.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:19.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligu v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nikt talar ytterligare ett sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l n.ot att ordinarie avGt.'impling g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs endast en g</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ng
om </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ret. Nu g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ramelser
om ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling inneb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r bl.a. att s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling alltid skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras ora ett fordon har varit kilometerskattepliktigt
under n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gon del av tiden mellan n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rmast f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ende avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
enligt 5 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK och ing</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden. Detta g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
allts</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ven om fordonet </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llt n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingen skall g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras.
Erfarenhetema visar att det </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>sentligt sv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rare
att f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> in</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section425>
<p class=MsoNormal style='margin-bottom:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section426>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>119</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkort n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett fordon </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llt </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>n i andra fall. Detta torde g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lla
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ven vid </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ng till en
ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling per </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r nackdelama med en </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ng till
endast en ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling om </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ret f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r samtliga
kilom</span><span style='font-size:9.0pt;font-family:Verdana'>é</span><span
style='font-size:9.0pt;font-family:Verdana'>terskattepliktlga fordon v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>sentligt st</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rre
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rdelama. Vi kan d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r inte f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> en s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>dan </span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>tg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rd.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi har </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gt fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gan om endast vissa fordon, t.ex. personbilar eller
fordon som inte anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nds i yrkesm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ssig trafik, skulle Imnna omfattas av ett system med
endast en avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rapling per </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r. P</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
myndighetemas del skulle en s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rbehandling leda till att olika rutiner fick till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
olika fordon. Detta f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rh</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llande skulle orsaka merarbete och d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rraed kostnader. De uppgifter sora vi har f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tt ora felfrelcvens p</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'> kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen visar att det
procentuellt sett </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r fler fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> apparaturen i personbilar </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n i </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vriga
fordon. </span><span lang=EN-US style='font-size:9.0pt;font-family:Verdana'>VI </span><span
style='font-size:9.0pt;font-family:Verdana'>har d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r funnit att en s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rbehandling av vissa fordon i detta avseende inte </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r l</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>.nplig.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De synpunkter p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
en f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngning av tiden mellan tv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingar till ett </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r sora vi nu har redovisat g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller till stor del </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ven om avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras tv</span><span style='font-size:9.0pt;
font-family:Verdana'>å </span><span style='font-size:9.0pt;font-family:Verdana'>g</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nger om </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ret.
</span><span style='font-size:9.0pt;font-family:Verdana'>Ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ven i s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dant fall b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd av skatt g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras efter schablon mellan avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingarna.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vissa synpunkter g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
sig dock g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande med n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>got raindre styrka. Detta g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller t.ex. v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ra
Inv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndningar om </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kade kon-trollsv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>righeter
och sv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>righeterna att raed tillr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cklig s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kerhet
ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kna k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckan i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>g.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ir bed</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>mning </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
nackdelama </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ven raed avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapling tv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
g</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nger om </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ret st</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rre
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rdelama. Vi anser oss d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r inte Icunna f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>resl</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> en </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndring a.v g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>raraelser
.ned denna inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Eftersora vi har avvisat tanken p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> en rainslciing till en eller tv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> ordinarie avstJimplingar per </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>terst</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r att pr</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>va
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gan om att minska antalet till tre
per </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section427>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section428>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>120</span></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Varje f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngning av skatteperiodema kan inneb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ra att det tar l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngre
tid att uppt</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>cka att en r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur inte fungerar tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande. Ora fordons</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>garen underl</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ter att sj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lv kontrollera apparaturens funktion b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fel p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
den kunna uppt</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckas antingen efter en ordinarie
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rapling som visar onormalt kort k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka eller
vid den </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rliga besllctningen. Som framg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r av f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljande
exempel kan f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngningen av sltatteperi</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>-derna i
vissa fall t</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nkas leda till att fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> apparaturen uppt</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cks
ca 2 m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nader senare </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n vid nu g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llande
skatteperioder. Efter en ordinarie avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r skatteperiod 1 upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren att
fungera t.ex, under den andra m</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden i
skatteperiod 2, K</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r skatteperiod 2 framst</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r som n</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>got
kort men inte onormalt kort. N</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gon
anledning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelsen att ifr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gas</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tta k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckan finns d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r normalt inte. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rst
vid utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngen av skatteperiod 3 finns det
anledning att reagera eftersom n</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gon
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>clca d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> inte har noterats. Detta kan
inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ra att felet uppt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cks efter ca 5 m</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nader
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r skatteperiodema </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r 3 m</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nader. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngs
skatteperiodema till 4 m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nader kan detta leda till att felet
uppt</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>cks f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rst efter 7. m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nader. En s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dan f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdr</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jning av uppt</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckten
av felet g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r efterf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljande skatteutredning sv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rare och medf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
risk f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r n</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>got s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mre kontrollm</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheter.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r dock framh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llas att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ruts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttningama f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att uppt</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckten av felet skall f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdr</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jas </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r att fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
inte har kontrollerat apparaturens funktion, varlcen l</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>pande under skatteperiodema eller i samband med de
ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingarna. En s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dan kontroll ligger 1 fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garens eget intresse. Visar kontrollen att fel har
uppst</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tt har han m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jlighet att L</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mna
riktig uppgift om k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan. D</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rigenom kan han undvika
efterbeskattning och skattetill</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gg.</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>I ett f</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ljande avsnitt l</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ä</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>mnar
vi f</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rslag, som b</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rb</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ttra fordons</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>garens egen kontroll av
apparaturen. </span></b><b><span lang=EN-US style='font-size:9.0pt;font-family:
Verdana'>VI </span></b><b><span style='font-size:9.0pt;font-family:Verdana'>vill
ocks</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>framh</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>lla att det finns goda m</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>jligheter att vid den automatiska
databehandlingen av k</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>rstr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ckorna anv</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nda ett kontrollsystem som
reagerar mot onormala avvikelser fr</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ä</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>n den k</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>cka som man har anledning att r</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>kna med f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r visst fordon.</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section429>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section430>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>121</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi har d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kommit till den slutsatsen att det fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n kon-troll35mpunl'.:t inte b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r m</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ta n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>got liinder att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nga skatteperioderna till norraalt 4 ra</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>jiader.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ett av sk</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>len till att
vi inte har ansett oss lainna f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rorda ett
systera raed en eller tv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> ordinarie avstaraplingar per </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r att det
enligt v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r raening d</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r n</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>dv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndigt med
uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd av kilometerskatt </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven mellan de p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingar grundade uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rderna. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att ett system med tre ordinarie avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingar
per </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r skall leda till rainskat arbete
och minskade hanteringskostnader kravs att ordinarie uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av kiloraeterskatt g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs endast i saraband raed dessa avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raplingstillf</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llen.
Skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ret b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r allts</span><span style='font-size:9.0pt;font-family:Verdana'>å </span><span
style='font-size:9.0pt;font-family:Verdana'>delas in i tre skatteperioder raot
fyra enligt nu g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raraelser. I princip koraraer d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatteperiodema att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngas raed en ra</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nad vilket inneb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r att den genomsnittliga loredittiden for skattens
betalning </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kar fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n 2,5 till 3 ra</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nader.
Vid en kalkylerad r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nteniv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> 10 <span
style='text-transform:uppercase'>/j </span>och ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knade int</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lcter
av kilometerskatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r budget</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ret 1977/78 ora ca 650 milj. kr. inneb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r den </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>kade
kredittiden en </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rlig "r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ntevinst" f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gama ora omkring 2,7 milj. kr.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Sora vi har n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rant
inledningsvis g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs f.n, inte goraensam debitering
av fordonsskatt och kiloraeterskatt. Vi anser dock i princip att en </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ng till
geraensara debitering b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ske p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> sikt. P</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att detta skall vara m</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jligt kr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vs att uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rds-m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naderna f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordonsskatt blir desamma som uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rds-m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naderna f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
kilometerskatt. Uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd av fordonsskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatteperiod sker nu om den </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rliga fordonsskatten </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>verstiger 1 500 kr. Eftersom fordonsskatten betalas i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rskott inneb</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
en f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngning av skatteperiodema till fyra m</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nader att den genomsnittliga f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslcottstiden
</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kar fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n 1,5 till 2 m</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nader.
P,n, g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatteperiod f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ca 100 000 fordon. P</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r budget</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ret
1977/78 uppg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r det belopp som betalas f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatteperioder till omkring 530 railj, kr. Den f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngda tiden f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rskottsbetalningen
skulle vid r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ntesatsen 10 leda till en </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rlig "r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ntef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rlust" f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gama om ca 2,3 milj. kr.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section431>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section432>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-family:Verdana'>Prop,
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>122</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section433>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>K</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan under en skatteperiod och d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmed
ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> kilometerskatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r perioden kommer att </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ka med i genomsnitt en tredjedel om skattq)erioden f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngs med en m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nad. Den sammanlagda effekten p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> fordonsskatt och kilometerskatt varierar kraftigt
med fordonets skattevikt och </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rliga k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka. P</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r en medelstor lastbil kan det sammanlagda
skattebelopp som skall betalas vid ett tillf</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lle
ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knas </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ka med ca 1 000 kr. N</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rmare
uppgifter om effektema av de f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngda skatteperiodema p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> storleken av de skattebelopp som skall erl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ggas vid varje uppb</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rdstillf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lle har f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vissa fordon sammanst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llts i tabell 6 i bilaga 2,</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>kningen av de skattebelopp som skall betalas vid varje uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdstillf</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lle
inte av s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan storlek att riskema f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skattebortfall </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>kar
m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rkbart.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Mot bakgruiTd </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>v
vad vi nu har anf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>resl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r vi att ordinarie uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av kilometerskatt skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras tre g</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nger
ora </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ret i st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
sora nu fyra g</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nger om </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ret. Till underlag f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r skatteber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lcningen b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r som nu ligga en ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling. Vi har inte </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>verv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gt annat </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n att fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
skall g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra i vart fall 2 av de 5 avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingar som kr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vs,
D</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>reraot har vi </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gt ora den
tredje avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingen b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras i
saraband raed den </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rliga besiktningen hos ASB eller
ora fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven den avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:15.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vissa sk</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l talar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att den tredje avst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mplingen g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs hos ASB, Vid besiktningen g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nd</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> en avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> st</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpelkort sora s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nds till TSV, Denna rapportrutin
fungerar tillfredsst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande. Antalet st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapelkort skulle minska ytterligare om st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpelkortet </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
utgjorde underlag f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r skattebe-r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lcning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Mot en s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>dan </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndring talar dock att den tredje ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingen skulle Ininna g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras vid Icraftigt varierande tidpunlcter p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>iret
eftersom inst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llelseterminen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kontrollbesiktning och besiktning av r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>loiarapparaturen normalt </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r 5 m</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nader. Denna
omst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndighet kan leda till att en skatteperiod
blir sora l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngst 8 ra</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nader och att man i pralrbiken g</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section434>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section435>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>123</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section436>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver
till tv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> skatteperioder per </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r,(Exempel: En fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare, vars fordon har slutsiffra 2 i
registreringsnumret, g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling i t.ex. april och augusti </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r 1 och v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ntar
sedan till den sista m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>naden i inst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llelseterminen, som </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r april </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r 2. I april </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r 2 skall n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>sta
ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras, vilket inneb</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
att den skatteperiod det d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> g</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ller inte beh</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ver omfatta n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon dag.)</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi anser att detta </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
en avg</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rande inv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndning mot att alltid kombinera avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingen i samband med den </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rliga besiktningen med avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling </span><span style='font-size:9.0pt;
font-family:Verdana'>för </span><span style='font-size:9.0pt;font-family:Verdana'>ordinarie
uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd. D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>remot b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r,
som framg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r av ett f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljande avsnitt, f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ruts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttningar finnas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att l</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ta avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapling vid besiktning g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lla som ordinarie avst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpling n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r den sker under ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r allts</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> att skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ret skall delas in i tre skatteperioder, att uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av kilometerskatt och uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av fordonsskatt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r skatteperiod skall g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras under en
och samma uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nad samt att avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rapling i princip skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ber</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning av
skatt.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rslag inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r att best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raraelserna i 9 och 12 </span><span
style='font-size:9.0pt;font-family:Verdana'>§§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSL samt i 4 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSK f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndras. I avsnitt 4.3.1 tar vi upp vissa andra fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gor som r</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nader m.m. De f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslag vi d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gger fram
inverkar ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> p</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'> utformningen av 4 </span><span style='font-size:9.0pt;font-family:
Verdana'>§ </span><span style='font-size:9.0pt;font-family:Verdana'>VSK. De
nya skatteperioder, uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nader och avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rtpltngs-mi</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nader som f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljer
av v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ra f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rslag, finns intagna i taj-bell 8 1 bilaga 2.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det minskade antalet ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingar ger vissa administrativa och praktiska f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdelar. Vi har ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knat de effekter f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslaget kan
f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> i fr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ga om kostnaderna f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r administrationen
av kilometerskatten. </span><span style='font-size:9.0pt;font-family:Verdana'>Ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ven andra av v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ra f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslag f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r effekt p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
Icostnaderna. Vi har d.irf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r valt att sammanst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lla dessa ber</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kningar
i bilaga 4.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section437>
<p class=MsoNormal style='margin-bottom:32.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section438>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>124</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.2.3 Avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
vid </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garbyte</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fordonsskatten betalas i princip i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rskott f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r eller skatteperiod. Vid </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>telse av
fordon har s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ljaren d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r ofta
betalat fordonsskatt </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ven f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r tid efter </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>telsen. Det </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> naturligt att priset f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r fordonet
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ms med beaktande av den skatt som s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljaren har betalat eller </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r skyldig att betala f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r tid efter </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>telsen.</span></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskatten betalas i efterhand. Skattskyldig </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r den son </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ger
fordonet vid in.g</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngen av uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden. Har
fordonet </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>tt till ny a.gare under skatteperioden </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r det allts</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>paren sora har att betala kiloraeterskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r hela den senaste skatteperioden. Kilometerskatten
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka sora s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljaren har k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rt
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r beaktas n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>peskillingen
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonet fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lls.</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I bilregistret noteras </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rligen
omkring 125 000 </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>telser av kilometerskattepliktiga fordon. Det h</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ga antalet </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verl</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>telser i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llande till antalet fordon kan f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rklaras med att flertalet kilometerskattepliktiga
fordon oms</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tts i den yrkesm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ssiga bilhandeln. </span><span style='font-size:
9.0pt;font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:
Verdana'>garbyte ger d</span><span style='font-size:9.0pt;font-family:Verdana'>å
</span><span style='font-size:9.0pt;font-family:Verdana'>vanligen upphov till
tv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> registrerade </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbyten, ett vid bilhandelns f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rv och ett
vid f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljningen.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Motorbranschens riksf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbund
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslog i en skrivelse till
regeringen </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r 1975 att avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling skulle g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
vid </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garbyte. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbundet framh</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ll
bl.a. att en ordning med avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling vid </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbyte p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
ett betydelsefullt s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt skulle f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>renkla och skapa st</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rre s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kerhet i bilbranschens handhavande
av kilometerskattepliktiga fordon och d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rvid
uppkommande skattefr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gor. Man framh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ll ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>,
att den praktiska hanteringen vid ett </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garbyte
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsv</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ras n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r kontakter beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver tas med l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen
vid en tidpunkt p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> dagen d</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen
inte har expeditionstid.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section439>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section440>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>"'5</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Framst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llningen
remitterades till TSV, RSV och fem l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelser.
En l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelse tillstyrkte framst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llningen under det att </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vriga sex remissinstanser avstyrkte bifall till
framst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llningen. Som sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
avstyrkandena </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>beropades bl.a. f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljande.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gra sv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>righeter f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ljare och k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>pare att r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kna
fram den upplupna kiloraeterskatten vid f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljningstillf</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llet
ans</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gs inte f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religga i normalfallet. Det fanns d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r inte n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>got behov av att kontakta l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsen f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att f</span><span style='font-size:9.0pt;font-family:Verdana'>å </span><span
style='font-size:9.0pt;font-family:Verdana'>hj</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lp med skatteutr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kningen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Om f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslaget genomf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdes, skulle vissa krav f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> st</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llas p</span><span
style='font-size:9.0pt;font-family:Verdana'>å </span><span style='font-size:
9.0pt;font-family:Verdana'>undertecknande av st</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpelkort m.m. En s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan ordning
skulle f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsv</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ra handl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ggningen av </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>renden om </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garbyte.
</span><span style='font-size:9.0pt;font-family:Verdana'>Ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndringen skulle ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> medf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra att
kilometerskattesystemet komplicerades genom att antalet st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpelkort och uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rder
</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kade relativt kraftigt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vidare ans</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gs det
tveksamt - bl.a. med tanke p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna om brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud - om k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>parens
situation skulle f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rb</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttras. En </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndring skulle ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> med n</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>dv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndighet leda till en m</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngd f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljd</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndringar i lagstiftningen. Problem skulle vidare uppst</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> vid skattedebiteringen eftersom os</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerhet skulle kunna r</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>da om vilken typ av debitering som skulle g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Slutligen ans</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>g
flertalet remissinstanser att det p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
denna punkt r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckte med att informationen om g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rb</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttrades.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Regeringen l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnade
framst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llningen utan </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rd.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>RRV och TSV har, som redan n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnts, f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslagit att ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling skall g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
endast en g</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ng per </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r. D</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rvid har
verken, vilket framst</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r som naturligt, ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reslagit
att avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras i samband med </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>garbyte.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section441>
<p class=MsoNormal style='margin-bottom:32.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section442>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>126</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section443>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>TSV diskuterar fr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mst
en frivillig avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling xmder det att RRV n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rmast f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rordar
att avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingen skall vara obligatorisk.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi har f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rst</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>else f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
tanken p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> en avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling i samband med </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>garbyte. Den ger uttryck f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
en princip, som framst</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r som riktig, n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mligen att varje fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare skall ansvara f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r den kilometerskatt som bel</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>per
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> den v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka han sj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lv har k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rt.
Avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling vid </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbyte </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
dock, vilket </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ven framg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r av det nyss redovisade regerings</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rendet, f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>renad
med flera nackdelar.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Om. ett system med obligatorisk avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling skulle inf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kade antalet st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpelkort och skattedebiteringar med omkring 125 000
per </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r. F</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsemas del skulle detta
inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ra ett </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kat registreringsarbete, men </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>kat arbete
raed utredningar och kompletteringar i samband med </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>renden om </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garbyten.
F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att undvika att kort som har st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplats f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>re
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gander</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tts</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggs
till grund f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r skattedebiteringen - till nackdel
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den nye </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen -torde f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
kr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vas att st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpelkortet undertecknas av b</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>de s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljare och k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>pare. Rutinerna skulle leda till merarbete </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r de
skattskyldiga och inte minst f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r bilhandelsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>retagen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Till dessa nackdelar kan ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggas att </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tskilliga avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingar
skulle leda till debitering av endast obetydliga skattebelopp. Under den tid
ett fordon </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gs av ett bilhandelsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>retag anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nds
det normalt inte alls eller i mycket liten utstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckning. Avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingen vid f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>retagets f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljning skulle d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r visa samma eller s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> gott som samma r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llning som avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingen
vid f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>retagets f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r-\</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rv av
fordonet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>En </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ng till ett obligatoriskt avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplings-
och debiteringsf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfarande skulle ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> leda till att reglerna om brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
grund av obetald skatt fick </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndras.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section444>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section445>
<p class=MsoNormal style='margin-top:3.0pt'><b><span style='font-family:Verdana'>Prop,
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>127</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section446>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskatt som debiteras tidigare </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare av ett fordon i samband med </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gander</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tts</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen skulle
inte f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> inverka p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>parens m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheter att anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nda
fordonet. Enligt nu g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande regler p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>verkas brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
varken av vem som </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r skyldig att erl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gga skatten f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
en l</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>pande skatteperiod eller av vad
parterna har kommit </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verens om vid f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljningen.
Detta har f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tt till f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljd att k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>paren
- f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> bruka fordonet och f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> kontrollm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke till det - ofta betalar skatten trots att s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljaren enligt </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verenskommelse
skulle g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra det. </span><span
style='font-size:9.0pt;font-family:Verdana'>Ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndrades brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbuds-best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna skulle skattebortfallet sannolikt </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ka, eftersom s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljaren
skulle ha mycket litet intresse av att betala den i efterhand debiterade
kilometerskatten f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ett fordon som han inte l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngre </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ger.
Antalet skentransaktioner skulle troligen ocks</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ka n</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>got.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdes m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jlighet till frivillig avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapling vid </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garbyte
kan man ifr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gas</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tta om k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>parens sit'uation skulle f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rb</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttras i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rh</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>llande till
vad som nu </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r fallet. K</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>paren skulle n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mligen
sakna kontroll </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ver ora kortet skickades in till
rayndigheten och skatt d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r debiterades p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljaren. Ora n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>got kort inte kora in till
myndigheten skulle skattelcra-vet automatiskt riktas mot k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>paren.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Flertalet ol</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>genheter
med det nuvarande systemet </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rknippade med att framf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r allt k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>paren
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r okunnig ora g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser.
En frivillig avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling skulle inte </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ka k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>parens
kunskaper om kilometerskattesystemets uppbyggnad. S</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljaren skulle fortfarande ha litet intresse av att h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsyn tas till skatten vid f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljningen och
d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmed ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> av avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt vad vi har inh</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mtat
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n n</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>gra l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelser </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det nuraera inte s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> vanligt att man komraer i kontakt med problera som beror p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>pare
och s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ljare inte har tagit h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsyn till kilometerskatten vid </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbytet. Best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelserna
om kilometerskatten tycks nu vara k</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nda.
Sn m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rkbar</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section447>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section448>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>128</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rb</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttring synes ha </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gt rum under de senaste </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ren. Fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n
bilhandelns sida tar man s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> gott som regelm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ssigt kontakt med l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelsen innan man byter in ett fordon. Man vill d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> framf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
allt kontrollera att fordonet inte har brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> grund av obetalda skatter men </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven ha hj</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lp
med att r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kna ut kilometerskatten fram till
inbytet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det i regel on</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>digt att ta kon-talet med l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsen enbart f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> hj</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lp med utr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning av skatten. Skatten kan n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mligen ber</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knas
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> ett enkelt s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt, om man har tillg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ng till senast utf</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rdade skattekvitto.
P</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> skattekvittot anges de uppgifter
som beh</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vs f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r skatteber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kningen, dvs. r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llningen
vid senaste avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling, omr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kningsfaktorn och skattesatsen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det kan ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ggas att samma principiella sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l som talar f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling och uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av kilometerskatt vid </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbyte talar f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>terbetalning av fordonsskatt till s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljaren och debitering av skatt p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>paren.
Detta skulle leda till </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kad administration, </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kade kostnader och trollgen till visst
skattebortfall.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De sk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l mot ett inf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rande av avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
och skatteuppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd i samband med </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbyte som tidigare har redovisats g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller enligt v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning fortfarande. De sv</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>righeter som
har uppst</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gama vid </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbyten synes dessutom ha minskat kraftigt. Vi
har d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r funnit att avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling och skattedebitering vid </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbyte inte b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rh</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llandet blir dock ett annat om tiden mellan de ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingarna utstr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cks
v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>sentligt. Vid en skatteperiod om
helt </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r kan skillnaden mellan prelimin</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatt och slutlig skatt vara mycket stor. Om k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>paren skulle drabbas av denna skatt efter ett </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbyte kan effekterna bli oacceptabla. Enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r mening uppkommer inte denna situation om tiden
mellan de ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingarna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngs till
fyra m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nader.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section449>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section450>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>129</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section451>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:56.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.2.4 Undantag fr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
skyldigheten att g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skyldighet att g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religger enligt 5 </span><span style='font-size:
9.0pt;font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:
Verdana'> f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 5 VSK ora ett fordon
har varit ki-loraeterskattepliktigt under n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gon
del av tiden raellan f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ende avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rapling enligt 5 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK och ing</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen
av avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rap-lingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden. Denna skyldighet g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven ora
annan avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling har gjorts under avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden,
t.ex. i samband med l</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>pande kontroll hos ASB eller vid gr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nspassering. Har ett fordon varit utomlands under
den tid avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras och har avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rapling
gjorts vid utresan beh</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ver dock enligt 8 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK ordinarie avst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rapling inte g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras. Av grundbest</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelsen f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljer
att ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling inte heller beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras om avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling har gjorts under avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden
d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att fordonet d</span><span style='font-size:9.0pt;font-family:Verdana'>å
</span><span style='font-size:9.0pt;font-family:Verdana'>blivit kilometerskattepliktigt
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta g</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen (5 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 1 VSK) eller d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r att
fordonet har varit avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llt och upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rt att brukas p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt som </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r till</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tet
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llt fordon (5 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 4 VSK).</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av svaren p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gan om l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsernas
erfarenheter av g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser framg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
att skyldigheten att g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling Ibland har v</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llat problem f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r de skattskyldiga (se avsnitt
3.1.1). </span><span lang=EN-US style='font-size:9.0pt;font-family:Verdana'>VI
</span><span style='font-size:9.0pt;font-family:Verdana'>har d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gt att begr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsa avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>raplingsskyldigheten
i vissa fall.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Har en annan avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n den ordinarie gjorts under avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden
och har r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llningen fr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
denna avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling antecknats 1 registret,
finns d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r en uppgift som kan ligga till
grund f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r en skattedebitering. Om fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen i dessa fall slipper g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra ordinarie avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r i st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet den andra avst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mplingen ligga till grund f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatteber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kningen. De skattskyldigas
uppgiftsskyldighet minskar d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rvid i n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon m</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>En f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att en avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling skall kunna ers</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tta en ordinarie avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling, </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r att den f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljs
av en notering </span><span style='font-size:8.0pt;font-family:Verdana'>9
Riksdagen 1978/79. 1 saml. Nr 94</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section452>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section453>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-size:11.0pt;
font-family:Verdana'>Prop. 1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>130</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section454>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>om
r</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>knarst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llningen 1 registret. N</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ljande
avst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mplingar har rapporterats till l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nsstyrelse eller TSV, g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs s</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>dana
noteringar i registret:</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>1. Avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpling n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r ett
fordon f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta g</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ngen blir kilometer<br>
skattepliktigt (5 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta stycket 1 VSK).</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpling n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r ett
fordon upph</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att vara kilometerskattepliktigt av annan
anledning </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llning (5 </span><span style='font-family:Verdana'>§
</span><span style='font-family:Verdana'>f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta stycket 2 VSK).</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rapling n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r ett
avst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llt fordon tas i bruk p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt som </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r till</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tet f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llt fordon (5 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta stycket 3 VSK).</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>4.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpling n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r ett
avst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llt fordon upph</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r att brulias p</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>tt som </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r till</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tet f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llt
fordon (5 </span><span style='font-family:Verdana'>§ </span><span
style='font-family:Verdana'>f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta stycket 4 VSK).</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:18.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>5. Avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpling i
samband med besiktning hos ASB (g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller<br>
</span><span style='font-family:Verdana'>•</span><span style='font-family:Verdana'>
registreringsbesiktning, kontrollbesiktning och s</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r<br>
skild besiktning, avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpling g</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs i samband med kon<br>
troll av apparaturen enligt 40 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> VSK).</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>6.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpling n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r det
uppt</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>cks att kilometerr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knarapparatur inte </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r i f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>reskrivet
skick (46 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> VSK).</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>7.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpling i
samband med flygande inspektion som f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ranleder anm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rkning p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> apparaturen (avst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mpling g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rs n</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r fel
uppt</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>cks vid kontroll enligt 51 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> VSK).</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>8.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpling i
saraband raed gr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nspassering till eller fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n annat
land </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>n Norge (5 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta stycket </span><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'>VIv).</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>9.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpling i samband
med installation eller utbyte av r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knare (32 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> tredje stycket VSK).</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section455>
<p class=MsoNormal style='margin-bottom:33.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section456>
<p class=MsoNormal style='margin-top:3.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>131</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section457>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Som tidigare har n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnts
medf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling enligt 1 eller 4 under avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden
att n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gon ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling inte kr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vs
under den m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>naden. Skatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rning under
denna avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nad debiteras i st</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>llet tillsam-ffians med skatten f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
den n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljcinde skatteperioden.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Efter avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
enligt 2 g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs alltid en tillf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llig uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd.
N</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gon ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling blir sedan inte aktuell.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Har ett fordon, som har varit skattepliktigt under skatteperioden,
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llts under avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden
skall ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven om avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling enligt 3 har gjorts.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I registret f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ranleder
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling enligt 3 notering bl.a. om r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llning
och dag d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> st</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpelkortet kom in till l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen.
Uppgift om dagen f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingen finns inte p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkortet och kan d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r inte
heller f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras in i registret. Enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppfattning hindrar detta dock inte att
skyldigheten att g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling slopas i detta fall. Visserligen kan inte s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kert avg</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
om den extra avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingen faktiskt gjorts under avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden.
Om st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkortet kommer in till l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsen under avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden
eller under viss tid d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>refter, b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r dock vid behandlingen av registeruppgifterna kunna
antas, att avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingen har gjorts under avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsra</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden.
I likhet med vad som nu g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift,
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling antas ha gjorts under avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden
om st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkort har kommit in till l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsen senast den fj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rde vardagen i m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden
efter avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden. Detta b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
dock g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lla endast under f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ruts</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttning att
fordonet inte har avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llts efter avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raplingsra</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nadens
utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ng.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingar
enligt 5 eller 8 antecknas eller kontrolleras dagen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingen
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> kortet av myndighetsperson eller
godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nd verkstad. Enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r mening b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dana avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingar kunna ers</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tta ordinarie avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling om
de g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs under avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden.
Skyldigheten</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section458>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section459>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>132</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section460>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:36.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>att g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapling enligt 5, sora f.n, f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljer av KSN:s f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifter,
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r tas in i 40 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I det f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljande
(avsnitt 4.6.1) f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r vi visserligen att avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
enligt 6 skall g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ven i forts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttningen. St</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapelkortet skall dock enligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rslaget Inte skickas ln till raimdighet. S</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dan avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
kan d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r inte ers</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tta ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling enligt 7 skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras endast om inspektionen har f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ranlett anm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rkning
i fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om apparaturen. S</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dan avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kunna godtas som ers</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttning f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling. Skyldigheten att g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
enligt 7, som f.n. f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljer av KSN:s f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
tas in i 51 </span><span style='font-size:9.0pt;font-family:Verdana'>§ </span><span
style='font-size:9.0pt;font-family:Verdana'>VSK.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingar som
avses i punkt 9 kan vara av olika slag. Vid nyinstallation av r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
visserligen en avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling. Denna ger dock bara ett
startv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rde och kan inte ligga till grund f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skattedebitering. Motsvarande g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om ny r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knare som monteras i st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
en utbytt r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knare. D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>remot b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
den avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling som g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs av en utbytt r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knare
kunna l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ggas till grund f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatteber</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det kan f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rekomma, att
flera olika avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingar g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs under avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden. </span><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
en av dessa ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling, vilket framg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r av st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpelkortet
och registernoteringen, b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingen ligga till grund f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r debiteringen av skatt oberoende av om n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon annan avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
antecknats 1 registret senare under avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Har fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>remot inte gjort ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling, b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatten debiteras med ledning av den sista register-noteringen under avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden
eller de n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljande dagarna, oberoende av vilken sorts avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling detta</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section461>
<p class=MsoNormal style='margin-bottom:33.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section462>
<p class=MsoNormal style='margin-top:3.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>133</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section463>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndrade
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nplingsrutiner enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rt f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ralag f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ruts</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tter att
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gama f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r information on sina skyldigheter och ora begr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsningarna d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ri.
Detta franst</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r som s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilt v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>sentligt
mot bakgrund av att det saknas pralttiska m</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligheter
att skicka kort f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapling endast till dera som inte g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r annan godtagbar avst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpling under avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rap-lingsra</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rslag medf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r sannolikt att antalet avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingar och inkommande st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpelkort minskar. Det har inte varit m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
oss att ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kna storleken av minskningen.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rslag kr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ver </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndringar i 18 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL samt i 5, 40 och 51 </span><span
style='font-size:9.0pt;font-family:Verdana'>§§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK.</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.5 Uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd
m.ra. av v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.3.1 Skatteperioder m.m. f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd av fordonsskatt g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs normalt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r. Om fordonsskatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r helt </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verstiger 1 500 kr. g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs dock uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd
av fordonsskatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r skatteperiod fyra g</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nger per </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r.
Kilometerskatt uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rs alltid f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatteperiod. Uppb</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rds-och avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nader varierar med fordonets slutsiffra p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> det s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
sora framg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r av tabell 7.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section464>
<p class=MsoNormal style='margin-bottom:55.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section465>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>134</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section466>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:36.0pt;margin-bottom:
0cm;margin-left:55.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Tabell
7 Uppb</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rdsm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nader och avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mplingsm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nader f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gtrafikskatt</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section467>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>M</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nad</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=101 height=74>
<tr>
<td valign=top align=left height=74 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Uppb</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rd av
fordonsskatt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skatte</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r fordon med slutsiffra</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=101 height=48>
<tr>
<td valign=top align=left height=48 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mplingsm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nad f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r fordon
med slutsiffra</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:0cm;margin-right:109.0pt;margin-bottom:
0cm;margin-left:136.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Uppb</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rd av fordonsskatt
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r skatteperiod och uppb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rd av kilometerskatt f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r fordon
med slutsiffra</span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:21.1pt'>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Januari</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-family:Verdana'>8</span></p>
</td>
<td width=55 valign=top style='width:41.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal style='margin-left:24.0pt'><span style='font-family:Verdana'>1.</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>8</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>2,</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>4,</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>5,</span></p>
</td>
<td width=66 valign=top style='width:49.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.1pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>6, 9</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Februari</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>9</span></p>
</td>
<td width=55 valign=top style='width:41.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:24.0pt'><span style='font-family:Verdana'>2,</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>4,</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>5,</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>6,</span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>9</span></p>
</td>
<td width=34 valign=top style='width:25.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>3,</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>7,</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>0</span></p>
</td>
<td width=66 valign=top style='width:49.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Mars</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-family:Verdana'>0</span></p>
</td>
<td width=55 valign=top style='width:41.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:24.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>3,</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>7,</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>0</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-family:Verdana'>1,</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>8</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=66 valign=top style='width:49.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:14.4pt'>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'>April</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>1</span></p>
</td>
<td width=55 valign=top style='width:41.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal style='margin-left:24.0pt'><span style='font-family:Verdana'>1,</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-family:Verdana'>2,</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'>4,</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'>5,</span></p>
</td>
<td width=66 valign=top style='width:49.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>6, 9</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Maj</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>2</span></p>
</td>
<td width=55 valign=top style='width:41.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:24.0pt'><span style='font-family:Verdana'>2,</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'>4,</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>5,</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>6,</span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>9</span></p>
</td>
<td width=34 valign=top style='width:25.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-family:Verdana'>3,</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'>7,</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'>0</span></p>
</td>
<td width=66 valign=top style='width:49.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:22.8pt'>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Juni</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>3</span></p>
</td>
<td width=55 valign=top style='width:41.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal style='margin-left:24.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>3,</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>7,</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'>0</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>1,
8,</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'>2, 9</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>4,</span></p>
</td>
<td width=66 valign=top style='width:49.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>5, 6,</span></p>
</td>
</tr>
<tr style='height:13.2pt'>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Juli</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>-</span></p>
</td>
<td width=55 valign=top style='width:41.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:24.0pt'><span style='font-family:Verdana'>-</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-family:Verdana'>-</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=66 valign=top style='width:49.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:23.05pt'>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Augusti</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>4,
5</span></p>
</td>
<td width=55 valign=top style='width:41.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal style='margin-left:24.0pt'><span style='font-family:Verdana'>1,
8,</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'>2,</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>9</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'>4,</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>5,</span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>6,</span></p>
</td>
<td width=34 valign=top style='width:25.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>5,</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'>7,</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'>0</span></p>
</td>
<td width=66 valign=top style='width:49.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:13.9pt'>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>September</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>-</span></p>
</td>
<td width=55 valign=top style='width:41.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>3,</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>7,</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>0</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-family:Verdana'>1,</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>8</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=66 valign=top style='width:49.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:13.2pt'>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Oktober</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>-</span></p>
</td>
<td width=55 valign=top style='width:41.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:24.0pt'><span style='font-family:Verdana'>1,</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>8</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-family:Verdana'>2,</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>4,</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>5,</span></p>
</td>
<td width=66 valign=top style='width:49.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>6, 9</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Noveraber</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>6</span></p>
</td>
<td width=55 valign=top style='width:41.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-family:Verdana'>2,</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>4,</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>5,</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>6,</span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>9</span></p>
</td>
<td width=34 valign=top style='width:25.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>3,</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>7,</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>0</span></p>
</td>
<td width=66 valign=top style='width:49.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:16.8pt'>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'>December</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>7</span></p>
</td>
<td width=55 valign=top style='width:41.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>3,</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>7,</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'>0</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=31 valign=top style='width:23.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 valign=top style='width:25.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-family:Verdana'>1,</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'>8</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=66 valign=top style='width:49.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>I
avsnitt 4.2.2. har vi f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reslagit, att antalet ordinarie avstaraplingar
minskas fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n fyra till tre per </span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>r. Detta inneb</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r att
skatteperioderna f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r kilometerskatt i princip f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ngs fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n tre
till fyra m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nader. Som vi tidigare har uttalat b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
tidpunkten f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ordinarie uppb</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rd av fordonsskatt och
kilo.raeterskatt sammanfalla, dvs. </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ven skatteperioderna f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
fordonsskatt b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngas. N</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r det g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller att best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mma de nya skatte</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ren och skatteperioderna b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rst n</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gra tidigare
till</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>mpade principer diskuteras.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Enligt
g</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llande best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>raraelser g</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs under augusti m</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>nad uppb</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rd bl.a.
av fordonsskatt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skatteperiod f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r fordon raed slutsiffra 1
eller 8, Augusti </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r emellertid ocks</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'> f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rsta m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>naden i
skatteperioden. Ett avsteg har allts</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> gjorts fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>n principen att fordonsskatt skall erl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ggas i f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rskott.
Detta </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r en f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ljd av att alla skatteperioder f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
fordons-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section468>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section469>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'> </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>135</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>skatt av praktiska sk</span></b><b><span style='font-size:
9.0pt;font-family:Verdana'>ä</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>l ansetts b</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ra vara lika l</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>å</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>nga
och att uppb</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rd inte b</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r g</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ras under juli m</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nad. Vi f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>resl</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r ingen </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ndring i dessa h</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nseenden.</span></b></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>N</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ä</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>r de
nya skatteperioderna best</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ä</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ms </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r det naturligt att man utg</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r fr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>n den m</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nad under vilken uppb</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rd g</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rs av fordonsskatt f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r alla skattepliktiga fordon med
viss slutsiffra i registreringsnumret, oavsett om skatt skall betalas f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r skatte</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r eller skatteperiod. Med tanke
bl,a, p</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'> anknytningen till kontrollm</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rkessystemet finns det inte
anledning att </span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>verv</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ga n</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>gon generell </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ndring av denna uppb</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nad eller av skatte</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ren. F</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r fordon med slutsiffra 5 eller 7
har dock vissa </span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ndringar ifr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>gasatts,</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I RRV:s revisionsrapport har f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagits, att fordonsskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordon med slutsiffra 5 skall uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ras i september i st</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>llet f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r i augusti. Enligt RRV skulle
raan d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rigenom </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>stadkorama en j</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ranare
arbetsbelastning vid TSV.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Under augusti ra</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nad
g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs ru uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av fordonssk.att f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r fordon med slutsiffra 4 eller 5. Dessutom g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd
av fordonsskatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r skatteperiod och av
k.ilometer-skatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordon med slutsiffra 1, 2, 4, 5,
5, 8 eller 9. Under augusti g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs omkring
780 000 debiteringar av fordonsskatt och omkring 160 000 debiteringar av
kilometerskatt. Det totala antalet ordinarie debiteringar per </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r av fordonsskatt </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r onk.ring 4 milj. och av kilometerskatt orakring 0,9 milj. Under
augusti g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ledes n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>stan 20 "o av det totala
antalet ordinarie debiteringar.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Om RRV:s f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslag genomf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdes, skulle antalet debiteringar av fordonsskatt
under augusti minska raed drygt 360 000 och antalet debiteringar av
kilometerskatt att minska raed ca 23 000. Det sistn</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnda f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llandet beror p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
att uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rds-ra</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naderna f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordonsskatt och kilometerskatt b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
sarman-falla.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Drygt 380 000 skattedebiteringar f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ledes g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras under septeraber i st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
i augusti on f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslaget genomf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section470>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section471>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>136</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section472>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Nu
g</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rs under september endast omkring 33 000 debiteringar av fordonsskatt
och knappt 70 000 debiteringar av kilometerskatt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Nackdelen
med en </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ndring av uppb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rdsm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>naden f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r fordon med slutsiffra 5 </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r att
anknytningen mellan inst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llelseterminen f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r kontrollbesiktning och
skattedebiteringen f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rs</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mras. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llandet skulle bli detsamma som nu g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ller f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r fordon
med slutsiffra 4. Vi har eraellertid inte erfarit att den ordningen har v</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>llat n</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gra mer p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>tagliga
problem f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r de skattskyldiga eller f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
myndigheterna.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Enligt
v</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r uppfattning </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r de f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rdelar i administrativt h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nseende,
som kan uppn</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>s genom </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndringen, s</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> betydande att den b</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r genomf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ras.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>V</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>rt f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rslag att
minska antalet ordinarie avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mplingar och uppb</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rder till tre per </span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r inneb</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
dessutom att antalet skattedebiteringar under augusti m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nad
minskar med omkring 34 000 ut</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ver den minskning som f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ljer av
RRV:s f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rslag. Det totala antalet skattedebiteringar under augusti m</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nad blir
s</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ledes omkring 520 000 i st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llet f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r som nu omkring 940 000.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Postverket
har i en skrivelse som </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verl</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnats till oss (se bilaga 3) f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>reslagit
att uppb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rdsbest</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndras s</span><span style='font-family:Verdana'>å </span><span
style='font-family:Verdana'>att antalet inbetalningar av v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gtrafikskatt
blir l</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>gt under december i st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llet f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r under september och oktober. Som sk</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>l h</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r anf</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
postverket att belastningen i postens kassor </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>r s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rskilt
stor vid jultid.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>December
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>r
nu uppb</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rdsm</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nad f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r fordonsskatt f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r alla fordon med
slutsiffra 7. Dessutom verkst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lls under december uppb</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rd av
kilometerskatt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r fordon med slutsiffra 3, 7 eller O och uppb</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rd av
fordonsskatt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skatteperiod f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r fordon med slutsiffra 3
eller 0.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Kontrollm</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rke utf</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rdas
samtidigt som skattekvitto f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r fordonsskatt. Eftersom kontrollm</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>rket
bl.a. skall visa att</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section473>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section474>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-family:Verdana'>137</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section475>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>fordonet </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nt vid kontrollbesiktning ra</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ste skattedebiteringen g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras efter utg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen
av inst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llelseterninen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet. Det </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ledes inte ra</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligt att g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
skattedebiteringen f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordon med slutsiffra 7 under
oktober eller november.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>D</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>remot skulle den uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd sora nu g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
under c".?cenbor kunna flyttas till januari. Detta skulle f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rsuppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd ge sanraia nackdelar betr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ffande anknytningen ti].l inst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llel-Geterminen som vi tidigare har redovisat i fi'</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga on for</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>on
ned slutsiffra 5. D</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rut</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ver skulle antalet skattedebitering-ar under januari </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ka til], knappt 900 000 och bli i stort sett av
samma storleksordning sora debiteringarna under augusti enligt nuvarande
regler.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Att flytta uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rden
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n december till januari sk.ulle visserligen
inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ra vissa f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdelar i postbehandljngsh</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nseen-de. Nackdelarna med en f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mrad
anknytning raellan inst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l-lelsetermin och uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsmc</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad samt
raed en k.raftig </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>k.ning av antalet
skattedebiteringar under januari m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r eneller-tid enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppfattning s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
stora att vi anser att n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gon </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndring inte b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ra f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rslag till nya skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r,
skattoperioder och uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdc-m</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>inader framg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r av tabell 8 i bilaga 2.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Som en f</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ljd av principen att juli m</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>å</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>nad inte skall vara avst</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ä</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>mplingsm</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nad f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r n</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>gra fordon, in.g</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r i v</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rsl</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>,??; att skatteperioderna f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerskatt f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r fordon med slutsiffra 1, 4 eller
7 </span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r olika l</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nga (3, 4 eller 5 m</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nader). Detta kan j</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>mf</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ras med vad som g</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ller nu, n</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>mligen att skatteperiodema f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerskatt f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r fordon med slutsiffra 2, 4, 5, 6
eller 9 </span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r olika l</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nga (2, 3 eller 4 m</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nader).</span></b></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Eftersom alla skatteperioder f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r fordonsskatt skall vara fyra m</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nader, ing</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r i v</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rslag f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r tv</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'> slutsiffror (6 och o) att skatt f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r en skatteperiod f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r betalas under den f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rsta m</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>naden i perloden. Som n</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>mnts g</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ller detta nu f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r fordon med slutsiffra 1 eller 8.</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section476>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section477>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>138</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:22.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I tabell 9 1 bilaga 2 anges f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r varje m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad
vilka fordon som nu har avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplings-
eller uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nad resp. vilka fordon som f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
det enligt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslaget.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:58.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.3.2 </span><span style='font-size:9.0pt;font-family:
Verdana'>Éö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallodagar
vid ordinarie uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd av v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafik-skatt</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt 12 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> tredje
stycket och 18 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> andra stycket VSL skall
fordonsskatt erl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ggas 1 f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rskott och kilometerskatt i efterskott. Att v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfaller
till betalning vid utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngen av uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden framg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r av 16 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSK, I 21 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK anges att postf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rskottsf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndelse vid ordinarie uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av skatt skall l</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>sas f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>re uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nadens utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ng. Under f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ruts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttning att restavgift erl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ggs f</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndelsen dock
enligt 21 a </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK l</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>sas h</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>gst 10 dagar
senare. Det b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r observeras att ett fordon enligt
15 och 21 </span><span style='font-size:9.0pt;font-family:Verdana'>§§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL inte f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r brukas efter uppb</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nadens utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ng </span><span style='font-size:9.0pt;font-family:
Verdana'>om </span><span style='font-size:9.0pt;font-family:Verdana'>skatten
inte har betalats d</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Postverket har i den skrivelse som har </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnats till
oss (se bilaga 3) f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslagit att liggetiden f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skattepostf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r-skottsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndelserna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngs till den
5 i m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>naden efter uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden.
Enligt postverket skulle en s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndring minska belastningen i postkassorna vid m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nadsskiftena.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den av postverket f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reslagna
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndringen skulle inneb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ra ett avsteg fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n
principen att fordonsskatt.skall betalas i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rskott.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Indirekta skatter erl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggs
i allm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nhet i efterhand. Ett undantag h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rifr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r spelskatten, som erl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ggs med fasta belopp i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rskott
senast den 15 i m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>naden f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re redovisningsperiodens ing</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ng. Vissa andra skatter, t.ex. merv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rdeskatt, reklamskatt och dryckesskatt, skall
betalas senast den 5 i andra m</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden efter
skatteperiodens utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ng. Sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>len till att denna f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rfallodag har valts </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mst, i vart fall n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r det g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller merv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rdeskatt, att man d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rigenora har f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tt en l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpligt avpassad kredittid. Posthanteringsaspekten
har</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section478>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section479>
<p class=MsoNormal style='margin-left:3.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>139</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>dock spelat viss roll. </span><span style='font-size:
9.0pt;font-family:Verdana'>Ö</span><span style='font-size:9.0pt;font-family:
Verdana'>vriga indirekta skatter f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfaller
i allm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nhet till betalning vid utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av kalenderm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vissa nackdelar </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rknippade med en </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndring av f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallodagen
i enlighet med postverkets f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslag. En s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dan nackdel </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
att anknytningen till kontrollm</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rkessystemet
blir s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mre. F.n. sammanfaller siffran i
kontrollm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rket med siffran f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordonsskatt, sora ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r sista ra</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>naden 1 skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ret eller skatteperioden. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordon ned slutsiffra 1 eller 8 och med uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r skatteperiod
g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller som tidigare n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnts det undantaget att uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av fordonsskatt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r perioden augusti - oktober g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
under den f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden i skatteperioden.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rden av siffran i kontrollm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r nu allm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nt k</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nd. Fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garna litar i mjrcket stor utstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckning p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
kontrollm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rket. Ora f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfallodagen flyttades till den 5 i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden
i skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ret eller skatteperioden fick raan </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ga ora
siffran i kontrollm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rket skulle </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndras till att motsvara denna m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nad. D</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
skulle fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garna emellertid kunna anta att
fordonet fick. brukas hela m</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven om skatten inte har betalats eller att skatten
verkligen har betalats vid utg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen av m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden. </span><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndrades
inte siffran i kontrollm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rket skulle man </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> andra sidan k.unna tro att fordonet inte fick
brukas efter m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nadsskiftet. Det sistn</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnda </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r dock ingen
avg</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rande nackdel, varf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r det l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpligaste
torde vara att inte </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndra siffran i kontrollra</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rk.et, ora postverkets f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rslag skulle genomf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>En allvarligare nack.del med en flyttning av f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfallodagen ligger i f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngningen av tiden mella.n ing</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rds-n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden och f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallodagen.
Ju l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngre tiden blir nollan ing</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden och skattedebitoringen </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> ena sidan och f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallodagen
</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> andra sidan, desto st</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rre torde riskerna bli f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r bl.a. skatterestantier och f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r andra problera i samband med sk.atteuppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rden. Vera son </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
sk.yldig att erl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gga skatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r en period beror ju p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> vem som </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ger fordonet vid ing</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdsraunaden.
Detta i.nneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r att</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section480>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section481>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-family:Verdana'>140</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section482>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>sk.att p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> fordon sora
har </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>tits under uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>naden skall betalas av annan </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
den som </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ger fordonet p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallodagen
och att skatten, n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller fordonsskatt, helt kan avse tid efter </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>veri</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>telsen.
Detta f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rh</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llande vallar redan i dag vissa problera. Om tiden raellan den
nuvarande uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rds-n</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nadens ing</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ng och f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfallodagen f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngdes skulle problemen troligen bli </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nnu st</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rre.
I sammanhanget kan n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnas att drygt 2 railj. </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbyten registrerades under </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r 1977.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Oe problera som en </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndring
skulle medf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r enligt v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r mening s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> stora att postverkets f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rslag inte b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
genomf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras, trots att det skulle ge vissa
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdelar fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n posthanterings-sj'7ipunJct.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:57.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.5.3 Senaste dag f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
uts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndning av skattekrav vid ordinarie
uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt 20 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket VSK skall skattekvitto p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> den skatt sora skall betalas s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndas under postf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rskott
till den skattskyldige senast den 10 i uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden vid ordinarie uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd. RSV f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
enligt 20 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> andra stycket VSK efter samr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>d med TSV medge att skattekvitto s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds senare, dock senast den 15 i uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>naden.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Enligt TSV:s rutiner utf</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rs den maskinella debiteringen i
allm</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nhet omkring den tionde i uppb</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>naden. Det </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r i regel inte m</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>jligt att g</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ra debiteringen tidigare, bl,a, med
h</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nsyn till att </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>garbyte f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r ett fordon inte beh</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ver anm</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>las f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>n inom en vecka,</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>TSV kan visserligen s</span></b><b><span style='font-size:
9.0pt;font-family:Verdana'>ä</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>nda ut det helt </span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>verv</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>gande antalet postf</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rskottsf</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rs</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ndelser senast den 10 i uppb</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>naden, men ett mindre antal f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rs</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ndelser m</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ste oftast s</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ndas senare. RSV har d</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rf</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r alltsedan v</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatten Inf</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rdes medgivit att f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rs</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ndelserna f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>tt s</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ndas senast den 15.</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>D</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>å</span></b><b><span style='font-size:9.0pt;font-family:Verdana'> man
nu har f</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>tt praktisk erfarenhet av
debiteringsruti-nema, kan man </span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>verv</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ga om de nuvarande best</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>imnelserna </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r l</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>mpligt utformade. Det faktum att
RSV regelm</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ssigt har</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section483>
<p class=MsoNormal style='margin-bottom:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section484>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'> </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>141</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>ut.nyttjat ra</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligheten
att medge f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngning av tidan talar f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfattningsbest</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mraelserna
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r justeras.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>TSV:s rutiner f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skattedebitering och uts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndning av skattekrav fungerar
enligt, vad vi kunnat finna v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l. M</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheterna att ytterligare f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rkorta tiden mellan uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsra</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nade.ns ing</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ng och debiteringstillf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r sra</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndelser sora TSV i.nte s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nder
ut senast den 10 i upp-b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsra</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>naden utg</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r i allra</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nhet en raindre del av antalet debiteringar, t.ex.
sk</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>nsm</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ssiga debiteringar av kiloraeterskatt. I undantagsfall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller det ett st</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rre
antal debiteringar. Anledningen till f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningen
kan d</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> vara t.ex. datatekniska problem.
Skattekraven har dock. alltid kunnat s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndas
senast den 15 i uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>naden.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Att skattekraven s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nds
ut s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> tidigt sora ra</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligt </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
angel</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>get f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>l rayndigheter som skattskyldiga. Erfarenhetema visar, att om kraven s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds sent, </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>kar
antalet f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>gningar till l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsema och TSV fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n skattskyldiga, liksom riskema f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r uteblivna eller f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r sena betalningar. F</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r de skattskyldiga
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det angel</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>get att tiden mellan krav och f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfallodag blir tillr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckligt l</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ng.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Med tanke p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> att de
nuvarande rutinerna fungerar v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l och att
det dessutom </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r angel</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>get f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
myndigheterna att s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nda ut kraven s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> snart som m</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligt,
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r vi att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfattningsbest</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelsen utformas s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>, att det </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ligger TSV att s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nda ut kraven s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
snart sora m</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jligt, dock senast den 15 i uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden. M</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheten f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
RSV att medge f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngning av tiden beh</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vs d</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> inte l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngre.
I praktiken inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r detta endast att de nuvarande
rutinerna regleras p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> ett f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfattningsm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ssigt
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpligare s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt.</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.4 Brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:15.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ett skattepliktigt fordon f</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r enligt 16 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL inte brukas om fordonsskatt
som f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfallit till betalning inte har betalats.
F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller inte skatt som avser tid f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re det</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section485>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section486>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>142</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section487>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ende skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ret och inte heller skatt som </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>vilar en tidigare </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gare av fordonet och som har fastst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llts
genom efterbeskattning.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kiloraeterskattepliktiga fordon
kan brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rutom enligt 16 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSL </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ven g</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lla enligt 21 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL. Enligt best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna i denna paragraf f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett kilometerskattepliktigt fordon inte.brukas</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:19.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>om de f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifter i
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur som meddelats i VSL eller med st</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>d av VSL inte har iakttagits, eller</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:19.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>om f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskriven uppgift f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ber</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning av
kilometerskatt inte har l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ranats, eller</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:19.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>- ora kilometerskatt som f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rfallit till betalning inte har eriagts. Detta brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
med samma f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttningar som f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grund av obetald fordonsskatt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Dessa best</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser
inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r relativt l</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngtg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ende inskr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nkningar i en fordons</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gares r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt att bruka sitt fordon. Det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>sentligt att
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud intr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>der endast n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
det </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r befogat, dvs. n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>sentligt
fel f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>religger, och i de fall f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet kan antas vara effektivt. Fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n denna utg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngspunkt
har vi gjort f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljande bed</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>raning av best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelserna
om brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelsen om att brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud intr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>der
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>reskrifter on kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
inte har f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljts </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r mycket vidstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckt. Grundbest</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelsen i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om kiloraeterr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knar-apparatur finns i 17 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSL, d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
det stadgas att kiloraeter-skattepliktigt fordon skall vara f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsett med s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan
apparatur. Enligt sararaa paragraf meddelar regeringen eller myndighet sora
regeringen best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>raraer f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter ora godk</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nnande, montering, plombering, reparation och liknande </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rd som har
avseende p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur. Vissa s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dana best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser
finns i VSK. Dessutom har KSN enligt be-st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>imnelse
i VSK befogenhet att, efter samr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>d med RSV,
med-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section488>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section489>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>143</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section490>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>dela f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifter i
dessa h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nseenden, vilket n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnden ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å </span><span style='font-size:9.0pt;font-family:Verdana'>har
gjort. Enligt vad som nu g</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller intr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>der d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud
t.ex. om en plombering inte har gjorts i </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verensst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelse med K3J:sf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifter.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet i allt v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>sentligt
regleras i VSL. D</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r anges att ett fordon inte f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
brukas, om det inte </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsett med kilometerr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparatur
av godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nt slag som </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r plomberad och godk</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nd vid besikt.ning samt fungerar tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande. Brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ledes inte intr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>da endast d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r att man
brutit not detaljbest</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelser som utf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rdats av regeringen eller av n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon myndighet. F</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rfattningstekniskt inneb</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
detta att best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>raraelserna i 21 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
1 VSL f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>s f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> en annan utformning.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelse, som misst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nker att en r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparatur
inte </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r i f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>reskrivet skick, kan enligt 39 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
andra styck.et VSK f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rel</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gga fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen att inst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lla fordonet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild besiktning av kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen. Inst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lls inte fordonet inom f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskriven
tid intr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>der enligt nu g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet. Vidare g</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ller enligt 56 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> 2 VSK att fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare som inte iakttar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rel</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggandet d</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ms til], b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ter,
h</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>gst 500 kr. I de fall l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsen misst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nker att en r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur inte </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r i f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrivet
skick torde brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud redan f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religga enligt 21 </span><span style='font-size:
9.0pt;font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:
Verdana'>f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 1 VSL i s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l nuvarande
som f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslagen lydelse. Med h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsyn till denna omst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndighet och till att b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>tesstraff
kan f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>lja om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rel</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggandet inte
iakttas anser vi att brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
enligt 39 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> and.ra stycket VSK ka.n utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi har erfarit att l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna
i liten utstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckning utnyttjar m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheten till f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rel</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ggande om besiktning. Enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r mening kan s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dant
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rel</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ggande i ra</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nga fall vara ett effektivt s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt att k.omma till r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tta nod foi ock brister i r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen.
F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttningar torde d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>religga att utnyttja m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheten i st</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rre
utstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckning </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n son sker nu.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section491>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section492>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'> </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>144</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskattepliktiga fordon intr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>der </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskriven
uppgift f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>kning av kilometerskatt inte har l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnats.
S</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan uppgift skall enligt 18 </span><span
style='font-size:9.0pt;font-family:Verdana'>§ </span><span style='font-size:
9.0pt;font-family:Verdana'>tredje stycket VSL l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnas f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r varje skatteperiod. D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rut</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver skall
enligt 5 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK uppgift l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:18.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r kiloraeterskatteplikt intr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>der f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta g</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen,</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:18.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r ett fordon upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att vara kilometerskattepliktigt av annan
anledning </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llning,</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:18.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>- n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llt fordon tas i bruk p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt som </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r till</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tet
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dant fordon,</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:18.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llt fordon upph</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att brul-cas p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dant s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Avsikten med det nu diskuterade brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet synes ha varit att tvinga fram uppgifter som
g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r det m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligt att ber</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kna
r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt skatt.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnas inte uppgift i samband med att
skatteplikt intr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>der f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta g</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religger visserligen viss risk f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att skatt kan komma att p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras med
felaktigt belopp f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta skatteperioden. Med tanke p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
har gjorts b</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>de vid installationen av r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knaren och vid besiktningen hos ASB och att r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llningen
vid b</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>da avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingarna antecknas i bilregistret, blir dock
felaktigheten normalt obetydlig. Det b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
noteras, att efterbeskattnings-grund enligt 25 </span><span style='font-size:
9.0pt;font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:
Verdana'> VSL finns, om uppgiften inte l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnas.
Vi .har ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> erfarit, att fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare numera 1 stor utstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckning underl</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ter
att l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mna uppgift i samband med att
skatteplikt intr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>der f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta g</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngen. Vi har ingen anledning att
tro att brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rvid iakttas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Om avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling inte
g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs i samband med att skatteplikt
upph</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r av annan anledning </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llning,
t.ex. d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att fordonet skrotas, f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
ut ur landet eller blir skattebe-frlat enligt 40 </span><span style='font-size:
9.0pt;font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:
Verdana'> VSL, kan skatten ocks</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> komma att
bli fel-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section493>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section494>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>'4?</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>aktigt ber</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knad.
Enligt 23 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> tredje stycket VSL, skall skatten
- om den inte kan ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knas med ledning av uppgifter i
bilregistret eller p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> grundval av verkst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lld utredning - fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llas efter sk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lig
grund. Den felaktighet i fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga om
skatten, som kan uppkomma p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> grund av
att uppgiften inte l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnas, kan endast i undantagsfall
vara mer betydande. Efterbeskattningsgrund f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>religger ora uppgiften inte l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnas.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llt fordon tas i bruk p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt sora </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r till</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tet
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llt fordon, t.ex. inora inh</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gnat omr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>det
eller med st</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>d av saluvagnslicens, ligger det i
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garens intresse att g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling.
I annat fall komraer sl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rr eller senare att debiteras </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den str</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cka fordonet har anv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nts under avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llningstiden.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fbrdons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen har d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>remot inte samraa egenintresse av att g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
i samband med att avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llt fordo.n upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att brukas p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt som </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r till</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tet
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dant fordon. En s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
dock n</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>dv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndig f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att ett startv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rde skall finnas f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r skatteber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kningen. Om avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling inte g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>religger enligt nuvarande best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud
och f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttningar f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r efterbeskattning och p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ring av
sl:atte-till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gg.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rekommer ofta att avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling inte g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
i samband med att avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llt fordon upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att brukas p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt som </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r till-l</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tet.
S</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilt vanligt torde detta vara n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett bilhandelsf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>retag har bytt in ett kilometerskattepliktigt fordon, anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nt det med st</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>d
av saluvagnslicens efter avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling enligt
5 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta stycket 3 och sedan s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>lt
det. Den nye </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen saknar normalt k</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nnedom om att avst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rapling har gjorts under avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llningstiden
och fullg</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r inte avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raplingsskyldigheten.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r detta f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rh</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>llande inte
tillfredsst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande. Vi har funnit att best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna i st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llet
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ha f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljande inneh</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ll.
Avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling enligt 5 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4 skall, som nu </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
fallet, alltid g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras om avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling dess-</span><span style='font-size:8.0pt;
font-family:Verdana'>10 Riksdagen 1978/79. 1 saml. Nr 94</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section495>
<p class=MsoNormal style='margin-bottom:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section496>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop, 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>146</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rinnan gjorts enligt 5 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
3, Betydelsen av att den f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstn</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnda avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mplingen
g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r betonas genom en anknytning till best</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mmelserna om avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llnings upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rande. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llning, i den angivna situationen,
skall upph</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r kr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vas att st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpelkort enligt 5 </span><span style='font-size:
9.0pt;font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:
Verdana'> f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 4 har getts in till l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelse. Detta b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lla </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ven i de fall som avses i 17 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket andra meningen VSK,
dvs. n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilt bevis om avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llnings upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rande skall meddelas enligt 33 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> andra stycket bilregisterkung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen. V</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rt
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslag p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> denna punkt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ruts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tter </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndringar i
5 och 6 </span><span style='font-size:9.0pt;font-family:Verdana'>§§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK och 35 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> bilregisterkung</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>relsen.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religger ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>,
ora uppgift till ledning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>kning av slatt inte l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ranas senast
vid utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngen av varje skatteperiod. L</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ranas inte s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan
uppgift, ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knas skatten sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>nsm</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ssigt med st</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>d av best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelsema
i 22 </span><span style='font-size:9.0pt;font-family:Verdana'>§ </span><span
style='font-size:9.0pt;font-family:Verdana'>VSL. P</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ringen sker
automatiskt efter s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda grunder som fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lls av RSV, </span><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
</span><span style='font-size:9.0pt;font-family:Verdana'>om </span><span
style='font-size:9.0pt;font-family:Verdana'>fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen betalar den debiterade skatten, blir fordonet
f,n, belagt med brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud.</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet tiar
i detta fall, lilison. i de n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rraast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ende fallen,
inte till syfte att i</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rhindi'a anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndandet av ett fordon, vars r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knare inte fungerar tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande. Det </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
i st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llet underl</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>terJneten att s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nda
in st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>npelicort till myndigheten i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ga </span><span style='font-size:9.0pt;font-family:
Verdana'>son-, </span><span style='font-size:9.0pt;font-family:Verdana'>leder
till brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet. S</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nge r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knaren fungerar tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande noteras k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckan i r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren
och komraier d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att framg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> av senare ins</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nt st</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rapell.ort,
t.ex. vid n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljande ordinarie avst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpling. Enligt vad vi har erfarit iakttas det nu avsedda brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet knappast alls.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi nar med h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsyn
till vad vi nu har anf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rt funnit att det brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud som intr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>der
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>resk.riven luirl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngdsupp-gift inte l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas - om det iakttas - </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r en alltf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
kraftig sanr.tion i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rh</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llande till f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseelsens art. I den m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet inte
iakttas fyller det uppenbarligen ingen funktion. Vi f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rordar d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
1 dessa fall</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section497>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section498>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-family:Verdana'>Prop,
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-family:Verdana'>147</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section499>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>slopas. Vi vill i detta sammanhang peka p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att beskattningsmyndigheten kan ta initiativ till
en skatteutredning om en fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare underl</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ter att l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mna
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngdsuppgifter.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Slutligen f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religger
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskattepliktigt fordon enligt 16 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> och 21 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 3 VSL i de fall d</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> fordonsskatt eller kilometerskatt son har f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfallit till betalning inte betalats. Brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
dock endast om skatten avser det innevarande eller n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rmast f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ende skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ret.
F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller inte om skatten har fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llts genom efterbeskattning och </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>vilar en tidigare </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gare av fordonet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Drulcandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grund av obetald v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikskatt </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r anknutet till reglerna om
kontrollraarke i 28 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> bilregister-kung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen. I princip l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ranas kontrollraarke f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r att fordon
ut endast ora v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
betald. Brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet har bl.a. d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r haft en
positiv effek.t p</span><span style='font-size:9.0pt;font-family:Verdana'>å </span><span
style='font-size:9.0pt;font-family:Verdana'>betalningen av v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt. Vissa ol</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>genheter raed best</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>raraelsen har dock p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>talats.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det har f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rekoramit
att kronofogdem.yndigheterna i vissa fall haft sv</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>righeter att exekutivt s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lja
ett fordon vilket brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grund av obetald v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikskatt g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller, eftersom v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rdet av fordonet har reducerats ned sicatteskulden.
Den son k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>per fordonet n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ste n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nligen i
praktiken betala skatteskulden f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r att f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> anv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nda det. I
n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>got fall uppges skatteskulden
t.o.m. ha </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verstigit fordonets varde, varf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r n</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gon
exek.utiv f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljning inte har kunnat genomf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras.
I princip sarama problera f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religger n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span style='font-size:9.0pt;font-family:
Verdana'>en </span><span style='font-size:9.0pt;font-family:Verdana'>konkursf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rvaltare s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljer
konkursboets fordon, son </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r belastade ned v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafik.-skatteskuld, p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> offentlig auktion eller under hand. Eftersom k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>paren m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ste
betala skatteskulden f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> brul-ia fordonet, Itan staten fak.tiskt f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> full lilivid f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
slcattefordringen trots att f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nsr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tten i
konk.ursen inte motiverar detta.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det otillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande att det exe.kutiva f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfarandet i vissa fall kan hindras av ett even-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section500>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section501>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>148</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>tuellt brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud.
Det </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> bet</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nkligt att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nsr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttsordningen i andra fall i praktiken bryts. Vi
anser d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet i princip b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r h</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vas i dessa
fall,</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning kunna h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vas oberoende av om den skatteskuld
som medf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbudet </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>-vilar n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rmast f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ende eller tidigare </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gare. Det saknar n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mligen fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n principiell synpunkt vem som </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r skyldig att erl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gga
skatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r en viss skatteperiod. Avg</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rande </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
i st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llet det faktum att ett
skattebelopp m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ste erl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ggas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att fordonet skall f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> brukas, eftersom k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>paren v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rderar
fordonet med h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsyn h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rtill.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vid exekutiv f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljning av ett kilometerskattepliktigt fordon kan
fordonet vid f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljningstillf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llet vara belastat med viss latent
skatteskuld, n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>raligen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r den kilometerskatt som har upplupit under en
skatteperiod, men som </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnu inte har f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfallit till betalning. Vidare kan fordonsskatt
vara debiterad men inte betald f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r tid efter
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljningstillf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llet.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r av praktiska sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l inte kr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vas
att fordonsskatt, som k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>paren enligt g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser
inte </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r skattskyldig f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r, betalas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet skall h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vas. Detta inneb</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
att k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>paren i </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tskilliga fall slipper att betala skatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r en viss tid som han </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ger fordonet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Liksom i fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga om
fordonsskatten talar praktiska sk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att de nuvarande best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna om skattskyldighet f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskatt beh</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>lls of</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndrade. K</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>paren kan h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rigenom f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
betala kilometerskatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ende </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garens k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rning
under den senaste skatteperioden.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:10.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Efter exekutiv f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljning kommer allts</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> obetald v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt, f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vilken en tidigare </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gare till fordonet </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r skattskyldig,
inte att medf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordonet i nye </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garens hand.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section502>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section503>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>'49</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnelserna om h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vande av brulandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud bor g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lla generellt i sanband ned
exekutiva f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljningar, dvs. b</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>de vid f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljning p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> oxekutiv aul-;tion och vid exekutiv f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljning under
hand. D</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>reraot anser vi inte att det finns
sk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l att l</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ta best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnelserna
omfatta s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dana f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljningar i
samband ned indrivning i s.k. alln</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nt
n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>l som kan nedges av
k.ronofogdcnyndighet. Att inf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra en s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dan ordning skulle dessutora leda till adrainistrativa
sv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>righeter. -</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>M</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jligheten att h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>va brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> i konk.urs-fall</span><span style='font-size:9.0pt;
font-family:Verdana'>é</span><span style='font-size:9.0pt;font-family:Verdana'>n
vara generell. Inte heller f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r dessa fall
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r-best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>raraelser inf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skattebetalning. M</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jligheten b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning utnyttjas i de fall konkursboet forts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tter Iconkursg</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lden</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rens verksarahet under viss tid och nar konkursboet </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ter fordonen
till annan </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare, liar k.on-kursboet f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rvat fordon
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>reraot de vanliga best</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ramelserna
om brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lla.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
i andra fall </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n de nu beskrivna kan det enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppfattning finnas anledning att h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>va brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud.
.'Ytt 1 f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfattning ange dessa fall </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r dock inte m</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligt.
Det b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r i st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet i VSL anges att s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilda sk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l skall f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religga f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet skall h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vas.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Som exempel p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
fall d</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbudet b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kunna h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vas kan f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljande
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnas. N</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatt har restf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rts
och </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnats f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r indrivning, kan den
skattskyldige ofta tr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ffa avtal ned
k.ronofog-derayndigheten om en avbetalningsplan f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r skatten. Enligt nuvarande best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det emellertid meningsl</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>st att g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
upp en s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan plan, eftersom de fordon sora </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r belastade med skatteskuld </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nd</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> inte f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r brukas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n hela skatten har betalats. M</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheten f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
den skattskyldige att betala skulden kan dock ofta ligga i att han t.ex. kan
fullf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>lja ett kontrakt om transporter
eller i att fordonet allra</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nt anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds i r</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>relsen
och d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rigenom ger int</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kter. I ett s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dant
fall b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet kunna h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vas,
</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tminstone tempor</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>D</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>remot b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud
enligt v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r raening inte f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> h</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vas av den
anledningen att en k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>pare inte har varit raedveten ora</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section504>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section505>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>150</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet. Detta g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller oavsett skatteskuldens storlek och oberoende av
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rh</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llandena kring f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljningen i </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vrigt. H</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vdes f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
1 s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dana fall, skulle det finnas risk f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r missbrul och f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
skulle bli mindre effektivt. Det kan ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gas att det f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r anses ing</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
i k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>parens unders</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kningsplikt att ta reda p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> ora n</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gon
skatteskuld </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>vilar fordonet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I saraband med exekutiva f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rs</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ljningar b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r reglerna enligt v</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r uppfattning utforraas s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
att brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grund av att skatt som har f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfallit till betalning inte har er-lagts upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vs automatiskt. Kronofogdemyndigheten f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r d</span><span style='font-size:9.0pt;font-family:
Verdana'>å </span><span style='font-size:9.0pt;font-family:Verdana'>s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nda uppgift om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljningen till l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse,
sora undanr</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jer, f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet i bilregistret.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Samraa ordning torde dock inte kunna tiU</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapas i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
ora f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljningar som g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs av konkursf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rvaltare. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
dessa fall b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r en ans</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kan och s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilt
beslut kr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vas i varje enskilt fall. Detta g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
de </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vriga fall d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
enligt v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r uppfattning b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kunna h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vande av brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r pr</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>vas av en enda myndighet, i de fall f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbudet inte h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vs automatiskt. H</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rigenom kan till</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpningen
av best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelsen bli enhetlig, vilket vi
bed</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>raer som mycket viktigt i </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>renden av detta slag. Beslutander</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tten i s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dana
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>renden b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>npligen anf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rtros RSV.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I de fall RSV beslutar om upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vande av ett brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud, f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r detta meddelas till l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsen, som utf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r erforderliga registertransaktioner.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ra f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rslag betr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ffande ra</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheterna att undanr</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ja brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud inneb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndringar i
16 och 21 </span><span style='font-size:9.0pt;font-family:Verdana'>§§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL. Dessutom f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljd</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndringar g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
i 28 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> bilregisterkung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:9.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>En annan fr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ga raed
anknytning till vad vi nu har behandlat g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
fordon son har s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>lts p</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'> avbetalning och sora </span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tertas</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section506>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section507>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>151</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>av s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ljaren. I dessa fall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller nu inga s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilda
regler om brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re den 1 januari 1975 g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llde emellertid inte brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ljaren om en skatteskuld hade
uppkommit under den tid avbetalningsk</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>paren
haft fordonet.</span></p>
<p class=MsoNormal style='margin-top:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den 1 januari 1979 tr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>der
vissa nya best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelser i kraft, som avser bl.a, </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tertagande av fordon med v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatte-slculd. Enligt av riksdagen antagna
lagar om avbetalningsk</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>p mellan n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ringsidkare m.fl. och om </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndring i konsumentkreditiagen (1977:931), skall n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mligen viss avr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning
kunna g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras i saraband raed </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tertagningen (prop. 1977/78:142, LU 1977/78:30, rskr
1977/78:372), iXvr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l-.ning koraraer att f</span><span
style='font-size:9.0pt;font-family:Verdana'>å </span><span style='font-size:
9.0pt;font-family:Verdana'>ske f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r betalning
av skuld som </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>vilar k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>paren, men som s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljaren
m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ste betala f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att kunna </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>terta
en vara, eller f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att efter </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tertagningen kunna bruka denna p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> avsett s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt.
Son en f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttning g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller att nan vid </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tertagningen f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
ett positivt restv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rde, dvs, i princip att fordonets v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rde </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r h</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>gre </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>parens </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>terst</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ende skuld till s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljaren.
E'idast skillnadsbeloppet kan avr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knas.
De nya f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfattningsbest</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna inneh</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ller
allts</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> inga regler om den fordran sora s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljaren kan f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>paren f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att den betalda skulden .</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r st</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rre .</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n skillnadsbeloppet.</span></p>
<p class=MsoNormal style='margin-top:20.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Genom de nya best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mraelserna
f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r avbetalningss</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljaren i vissa fall ra</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>jlighet att f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> kostnadst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckning f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
den betalning han tvingas g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
bruka ett </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tertaget fordon. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r dessa fall finns det ingen anledning att </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ga </span><span
style='font-size:9.0pt;font-family:Verdana'>en ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndring av best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ramelserna
on brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud. Eraellertid kan fordonets v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rdo vara nindre an s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljarens fordran n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> It</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>parcn och skattecliulden tillsararaans. S</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljaren k.an d</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
inte genora " avr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lcning f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> t</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>clcning f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kostnaden.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av stor betydelse f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
m</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jligheterna till ott positivt r</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>stv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rde </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r t.e.x. vill;en avbetalningsplan son r.</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>paren och s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljare
har koramit </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verens om. On brukand.ef </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud et h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vdes
autonatislct, fanns enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning bl.a. d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r viss risk f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r missbruk och d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rraed f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljande
Gliattebortiall.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section508>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section509>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>152</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De beskrivna sv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>righeterna
i </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tertagningsfallet skiljer sig ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> pirincipiellt fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n
problemen i samband raed exekutiva f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljningar och konkurser. I </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tertagningsfallet finns endast tv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> parter - s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljare
och k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>pare - medan det i </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vriga fall kan finnas </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ven andra fordrings</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare. N</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon konflikt med andra r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttsregler, t.ex. f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rm</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nsr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttsordningen uppst</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r inte
heller.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning har problemen i samband med </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tertag-ningar
nu l</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>sts p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> ett tillfredsst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt. Vi anser d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r inte att det finns anledning att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r dessa fall </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ga </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndringar i brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudsbest</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelsen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Slutligen vill vi ta upp en fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga av administrativ karakt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r. Det f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rekoraraer
relativt ofta att k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>paren av ett fordon inte blir
medveten om att brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
det fordon han har k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>pt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n efter l</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ng tid. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att undvika detta, b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ett meddelande s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndas ut till den som har f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rvat ett
fordon sora </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r belagt med brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud. Uts</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndningen
av meddelandet kan g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras helt autoraatiskt av TSV f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsernas
r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning. VI anser d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r att RSV
och TSV b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r utarbeta en rutin f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r uts</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndning av
meddelande om brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud.</span></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gon f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rfattnings</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndring kr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vs inte p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
denna punkt.</span></p>
<p class=MsoNormal style='margin-top:20.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.5 F</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av svaren p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> den f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gan som vi
har gjort hos l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna framg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgiftsinstitutet
v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>llar stora till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpningsproblem. De nuvarande best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelsema har ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
kritiserats fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttss</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kerhetssynpunkt (se avsnitt
3.1.1). Det </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r mot denna bakgrund vi har ansett
det angel</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>get att ta upp denna fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga. Vi har d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>remot
inte funnit anledning att nu behandla best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelserna
om skattetill</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gg.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section510>
<p class=MsoNormal style='margin-bottom:38.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section511>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>Prop,
1978/79:94</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>153</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.5.1 P</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ringsgrunder ra.m.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift' enligt VSL utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>npel!-;ort into har l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ranats i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskriven tid. Avgiften </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r 100 kr. eller, on upijgift f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett fordon inte har l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnats i r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
tid vid minst ett av de tre n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rraast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tende uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdstillf</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llena,
200 kr. (s.k. dubbel avgift). Dubbel avgift utg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r oclcs</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> on </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>garen har anmanats att l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mna
uppgift, men inte gjort det inora tid som f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrivits
i anmaningen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>?vilometerskatten skiljer sig fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vriga
skatter bl.a. genora att skatten inte debiteras med ledning av
!.ie!;lar.:ationer i vanlig mening. Uppgiftsskyldlgheten fullg</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nligen genom
att ett kort, sora har st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nplats i r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>iinaren, G</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nds
till n'_/ndighet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kiloneterr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren
registrerar fortl</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>pande fordonets l</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r-str</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka. Om
uppgiftsskyldigheten inte full,g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rG, dvs. on
stanpelkort f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r en skatteperiod uteblir, f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatten for den skatteperioden debiteras sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>nsm</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ssigt. Det g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs automatiskt enligt regler sora fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lls av RSV. G</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling vid utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>sta
skatteperiod kan inte heller skatten f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
den perioden ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knas exakt, eftersom ett ing</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngsv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rde f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r perioden saknas. Enligt de rutiner som till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpas nu, skall skatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r denna andra period best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmas sk</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>nsm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ssigt som skatten f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r de b</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>da perioderna tillsammans, dvs. f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r tiden mellan de gjorda avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingarna, med avdrag f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r den sk</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>nsm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ssigt debiterade skatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r den f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta
perioden. Avdrag g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs sj</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lvfallet l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngst till noll. Skatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r perioderna tillsammans kan p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> detta s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
automatiskt bli r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttad.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarens
funktionss</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt tillsammans med beskattningssystemets
uppbyggnad och automatisering g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r allts</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att en utebliven ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling ger mindre negativa verkningar - som t.ex.
risk f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r skattebortfall och </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kade administrativa kostnader f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r myndigheterna - </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>n en utebliven eller f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsenad
deklaration inom annan beskattning.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section512>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section513>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>154</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Problemen blir betydligt st</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rre ora mer </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n en avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling uteblir. Eventuella felber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kningar i den sk</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>nsm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ssiga p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ringen ackumuleras d</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>. M</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jligheterna att andra f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndringar,
t.ex. </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garbyte, har skett </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kar ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>En vanlig anledning till att ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling inte har gjorts och att p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ring av f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ifr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gasatts, </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt uppgift administrativa sv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>righeter f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen, som t.ex. att fordonet inte
har varit tillg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r honom. Det kan ha funnits p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> verkstad eller tillf</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lligtvis ha anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nts i en helt annan del av landet </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n registreringsorten. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordon som anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nds
i utlandstrafik uppges sv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>righeterna ofta ligga i att
fordonet bara varit i Sverige under en kort tid f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r t.ex. omlastning och att man d</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
inte har n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tt det med st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpelkortet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ora de f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslag till
undantag fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n skyldigheten att g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra ordinarie avst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mpling som vi har lagt frara i avsnitt 4.2.4 genomf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs, kommer antalet f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rseningsavgi.fter som har sin grund i adrainistrativa sv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>righeter f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
de skattskyldiga att rainska.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Grunderna f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ring av f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
i stort sett de samma </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ver hela skatte- och avgiftsomr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>det. Det </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r mening en naturlig utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngspunkt, att best</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>raraelserna b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r vara s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> likartade som m</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligt.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De speciella f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llanden som g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerskatten medf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
raening att en enstaka f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsening kan behandlas p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> annat s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n inora skatteomr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>det i </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vrigt.
En enstaka f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseelse </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kar knappast rislcerna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skattebortfall. Den leder inte heller - sett </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver tv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
skatteperioder - till att skatt p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs med f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
l</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gt belopp. Slutligen ger den inte
myndigheterna n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>got egentligt merarbete. Enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r raening </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
det d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r tillr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckligt ora f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift utg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r i de fall s.k. dubbel avgift nu utg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r, dvs. vid upprepad f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseelse och
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r sk.attskyldig inte l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnar uppgift som s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilt har kr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vts av honom.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section514>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section515>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>155</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section516>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>En enstaka f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseelse
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r mening f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ranleda
endast en skriftlig erinran till den skattskyldige om best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna ora uppgiftsl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnande och om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Om den skattskyldige upprepar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseelsen f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
samraa fordon inom tre skatteperioder, b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras. Den
tidigare f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsummelsen blir s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ledes en av f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ruts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttningarna f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ring av avgift.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r beslut om avgiften skall fattas,
kan den skattskyldige </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>beropa urs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ktlighetsgrunder f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r b</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>da f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rseelserna. Ora det enligt best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>raraelserna
i 57 f </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> FFL f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r anses urs</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ktligt
att uppgift inte har l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ranats eller har l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ranats f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
sent vid ett av tillf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llena, skall avgiften efterges.
Upprepas f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseelsen igen s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att tv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
ej urs</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ktliga f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningar intr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ffar
inom tre skatteperioder skall avgift p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras raed 100 kr.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>En nackdel med att beslutet ora f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift koraraer att innefatta tv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseelser, </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r att tiden mellan den f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseelsen
och beslutstillf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llet kan komma att bli l</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ng. Vissa sv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>righeter
kan d</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>religga att avg</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra om eftergiftsgrund finns. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r inkomstbeskattningens del </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r tiden mellan f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseelsen
och beslutet emellertid regelm</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ssigt .ninst
8 m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nader. Detta har enligt vad vi har
erfarit inte orsakat n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gra sv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>righeter. Enligt v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r uppfattning b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r de sv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>righeter som k.an uppkoraraa f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskattens del kunna bem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>stras.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ordningen raed dubbel avgift i vissa fall kan bibeh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llas i det f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reslagna
systeraet. F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttningen f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att dubbel avgift skall utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r d</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> vara att avgift har p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rts f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r rainst en av de tre n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rraast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ende skatteperiodema.
Dubbel avgift b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> samraa s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt son nu utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r skattsk.yldig underl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ter att l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mna uppgift som s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rsk.ilt har kr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vts
av honom.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelserna om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift enligt VSL g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller allt uppgiftsl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnande, dvs. inte endast upp.gift fr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>n ordinarie</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section517>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section518>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>156</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling. I praktiken p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs avgift
dock endast i de sistn</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>randa fallen. Vi anser att denna
praxis b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r la.gf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>stas. Avgift k.oraraer d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r att utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> vid upprepad f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsening
i samband med ordinarie uppb</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd och vid f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsuraraelse att i tid l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rana uppgift som s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilt kr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vts av fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garens
skyldighet i samband raed uppgiftsl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnande
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kiloraeterskatt </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r att han skall posta ett st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raplat kort se-nact viss dag. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r i stort sett alla andra skatter g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller att den skattskyldiges uppgift (deklaration)
skall ha kommit in till en rayndighet senast viss dag. Vi anser att sanma
princip b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r tiU</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rapas f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerskatten. I 7 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> andra stjcket VSK b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrivas att st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpelkort efter ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling skall ha korarait in till TSV senast viss
dag. Denna dag kan l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpligen best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmas till den 4 i m</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>naden efter avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden. Samtidigt b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>raraelsen om n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r st</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpelkort
senast skall st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplas upph</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rslag inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r att vissa nya adrainistrativa
rutiner m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ste inf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras hos rajmdigheterna. Erinringar om g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser
skall t.ex. s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas ut till den som f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta g</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen
g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r sig skyldig till en f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseelse. Detta kan g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras automatiskt av TSV f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsernas r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kning. En kopia av skrivelsen b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r g</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> till l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsen. L</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsens
adress m.m. b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r anges i erinran s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att eventuella f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gningar g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
hos r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt myndighet.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ora v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rslag genomf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs kommer antalet </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>renden om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift
att minska avsev</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rt. Ca 80 </span><span
style='font-size:9.0pt;font-family:Verdana'>% </span><span style='font-size:
9.0pt;font-family:Verdana'>av antalet </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>renden
om f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mligen
enstaka f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseelser, som enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rt f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslag inte
skall medf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra avgift. L</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsernas personalkostnader f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgiftsinstitutet
kommer s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ledes att minska betydligt. De
personalresurser som frig</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r kunna anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r angel</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gna
uppgifter inom v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatteomr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>det.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section519>
<p class=MsoNormal style='margin-bottom:35.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section520>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>157</span></p>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:55.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.P.2 Till</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpningen
av g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande bestannelser on eftergift
av avgift n.n.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsernas svar p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gan visar
att bcsta.nmel-serna on p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ring och eftergift av avgift till</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpas
mycket olika av l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna. L</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsen i Stocl-iholns lan t.ex. efterger eller
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r inte avgift i ca 77 ;</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'> av antalet
ifr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gasatta fall, nedan motsvarande
siffra f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelsen i Hallands l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r ca 2 </span><span
style='font-size:9.0pt;font-family:Verdana'>Y. </span><span
style='font-size:9.0pt;font-family:Verdana'>De anvisningar till ledni.ng f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsernas
till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpning av best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rnnelGorna som RSV utf</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rdat (RSV Ip 1975:1) har s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ledes,
enligt vad vi har kunnat finna, inte lett till en enhetlig till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De uppgifter ora andelen eftergifter ra.m. son vi har fatt
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelserna bygger till stor del p</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'> urjpskattningar. Vissa j</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relser kan dock g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
m.ed material som vi har f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tt fr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>n TSV. En j</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>relse mellan det totala antalet p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rda f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgifter
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r </span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r 1976 och </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r 1977 i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rh</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>llande till
antalet uts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nda meddelanden </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> ena sidan och ett raed fordons-best</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ndet i resp. l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gt medeltal av uppgiven eftergiftsprocent
</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> andra sidan visar, att den
verkliga eftergiftsprocenten b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r ligga n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>stan 10 procentenheter </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver den som l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna
har uppgett i sina svar till oss.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt en utredning som TSV har gjort f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kning motsvarar - med f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> undantag - ett l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ns
andel av antalet uppr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttade meddelanden om ifr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gasatt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift
i stort sett l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nets andel av antalet
kilometerskattepliktiga fordon. L</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen
i Stockliolms l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n har dock en betydligt st</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rre andel av antalet uppr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttade meddelanden om f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rseningsavgift </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n som motsvaras av l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nets andel av det totala antalet kilometerskattepliktiga
fordon (se tabell 2 1 bilaga 2). Om h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsyn
tas till detta f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rh</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llande samt till att l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen
i Stockholras l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> har en betydligt h</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>gre eftergiftsprocent </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vriga l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelser,
blir skillnaderna mellan svaren och totalsiffrorna betydligt mindre, eller
knappt 5 procentenheter.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r mening anm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rkningsv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rt och synnerligen otillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande att till</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpningen
av best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelserna</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section521>
<p class=MsoNormal style='margin-bottom:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section522>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>158</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section523>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>varierar s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> mycket
mellan l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nen. Orsakerna till den olikformiga
till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpningen torde delvis vara bristen
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> kvalificerad personal. Personalen
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> bilregistren - d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatten
till stor del handl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ggs - saknade n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatten tr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>dde
i kraft erfarenhet av det administrativa sanktionssystemet. En annan anledning
kan vara den stora m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngden </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>renden; </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
1977 s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndes totalt 35 595 meddelanden om
Ifr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gasatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift ut.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ra f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rslag koramer att leda till en avsev</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rd rainsltning av antalet </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>renden
om f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift. M</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheterna att f</span><span style='font-size:9.0pt;
font-family:Verdana'>å </span><span style='font-size:9.0pt;font-family:Verdana'>till
st</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nd en tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande behandling av varje </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rende b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rigenom </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ka.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi anser det synnerligen angel</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>get att till</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rapningen
av best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ramelserna </span><span
style='font-size:9.0pt;font-family:Verdana'>£im </span><span style='font-size:
9.0pt;font-family:Verdana'>eftergift ra.ra. blir s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> likformig so.ra ra</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>jligt. Detta b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> kunna </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>stadkommas
inora ramen f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r g</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>llande lagstiftning. RSV:s anvisningar ora f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
kunna g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rac ner utf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rliga. RSV:s uppf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljning
av till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rapningen kan troligen ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttras. Uppn</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>s
inte f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rb</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttringar av till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rapningen av best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raraelserna ora f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift
genon s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>dana </span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>tg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rder, anser vi att en enhetlig till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>npning b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>stadkonnas genom en mer detaljerad
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gst i.ftning.</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.6 </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vri.ga fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gor</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.6.1 Funl:tionskontroll m.m.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt 21 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket VSL f</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r ett kilometerskattepliktigt fordon inte brukas, om de f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
ora kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur sora har raeddelats i
lagen eller med sx</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>d av den, inte har iakttagits.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att fordo.ns</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare.n skall kunna vara f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rvissad om att apparaturen </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r i f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrivet
skick, ra</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ste han kontrollera den. I 45 i~ VSK
stadgas d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare av kiloraeterskatteplik-tigt
fordon </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r skyldig att kontrollera att r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
i f </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslirivet skick (s.k. funl'.tionskontroll).
D</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>remot finns inga f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter om hur och hur ofta s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dan kon-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section524>
<p class=MsoNormal style='margin-bottom:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section525>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>159</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>troll skall g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras.
Uppst</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> apparaturen, </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
den som har hand om fordonet n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r felet uppt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cks, enligt 46 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSK, skyldig att g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilt kort och utan dr</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jsm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>l s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nda kortet till l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt uppgifter fr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
TSV kommer endast omkring 1 500 kort med anm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lan
om fel p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> apparatur in till l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelsema varje </span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r. Som framg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rraare av avsnitt 4.6.4 kan antalet fel, som borde f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ranleda s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan
anm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lan, uppskattas till 45 000 - 50
000.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsernas svar p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gan framg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r, att de skattskyldiga inte k</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nner till best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelserna
om funktionskontroll och anm</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lan om fel.
Best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelserna anses ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å </span><span style='font-size:
9.0pt;font-family:Verdana'>komplicerade (se avsnitt 3.1.1). Liknande synpunlter
har framf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rts vid de kontakter som vi har
haft med f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>retr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>dare f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r branschorganisationer m.fl.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi har i annat sammanhang konstaterat att kilometerskatten
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ven i forts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttningen b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knas p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckor, som registreras 1 s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda kilometerr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knare. Det </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r viktigt att kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen fungerar tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande. S</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r visserligen fallet i allt v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>sentligt. Det </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
dock inte ovanligt att fel uppst</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> apparaturen, t.ex. i form av skadad eller brusten
vajer. Om apparaturen inte l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngre
fungerar tillfredsst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande registrerar den inte k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckan p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> ett korrekt s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt.
I det fall fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen inte uppt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cker detta fel kommer den avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling han g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
efter det att felet uppkom att visa felaktig k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>cka. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ruts</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttningar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r efterbeskattning f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>religger d</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> enligt 25 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSL och skattetill</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gg kan p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras enligt 27 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Om fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen genom
en funktionskontroll av r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen uppt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cker felet kan han l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mna uppgift om den riktiga k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckan, ber</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knad
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> annat s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt, till beskattningsmyndigheten och d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rigenom undg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
skattetill</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gg.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det kan p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> nytt framh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llas att brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud enligt 21 </span><span style='font-size:9.0pt;font-family:Verdana'>§
</span><span style='font-size:9.0pt;font-family:Verdana'>VSL Intr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>der om kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
inte l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngre funge-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section526>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section527>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>160</span></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>rar tillfredsst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llande.</span></p>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r i''.yncii,gheterna </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r dot sj</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lvfallet
v.LI:ti,gt att don r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>;:-narGt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llning son angco p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> s t</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>npelk.ortot </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r Icorrekt. Vi.-jser-ligon iinns upp.giiter on genomsnittliga
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckor f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordon av olil'.a slag och i
olika viktk.l.assor tillg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n,gli,ga i bilregistret. Likas</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> finns d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppgift on k.</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>c):an f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r viGGt fordon iindor tidigare
skatteperioder. Det finns h</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rigenora ra</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheter att j</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra den uppgivna k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckan ned andra uppgifter och p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> det s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttet
ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lcna skatt p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> ett i normalfallet godtagbart underlag. Det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r dock uppenbart att det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r ner arbetsk.r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vande
och mer os</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>V'.ert att ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kna s.katten p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
detta s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>itt </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>n att ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kna den p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grundval av </span><span style='font-size:9.0pt;
font-family:Verdana'>en </span><span style='font-size:9.0pt;font-family:Verdana'>i'.orrekt
l:</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngdsuppgift.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enli.gt v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det av h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsyn b</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>de
till fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare och rayndigheter n</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>dv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndigt att
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garna </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven i forts</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttningen
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r skyldiga att kontrollera r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l:narapparatu-ren och dess funk.tion.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Erfarenheterna visar dock att nuvarande best</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>mraelse on s</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>dan kontroll inte efterlevs i tillr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>cklig omfattning. </span></b><b><span
lang=EN-US style='font-size:9.0pt;font-family:Verdana'>VI </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>har d</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rf</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>verv</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>gt att mer i detalj reglera hur och
hur ofta kontrollen skall g</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ras.</span></b></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I det norska kilometerskattesysteraet kr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vs att fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
noterar kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llningen en g</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ng
varje m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nad. Noteringen sker i en k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rjournal, sora medf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rs 1 fordonet och som i </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vrigt
inneh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ller uppgifter sora r</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knaren och r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l;narst;illningen vid olika tillf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llen.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Om det norska systemet </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdes till svenska f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>llanden skulle kr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vas att avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
gjordes med best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mda tidsintervall och att st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpelkorten fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingarna bevarades, helst i
fordonet. I och f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r sig skulle ett s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dant system, om</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section528>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section529>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>161</span></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>det iakttogs i praktiken, vara ett kontrollm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ssigt hj</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lpmedel
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r myndigheterna. Dessutom skulle
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen sj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lv f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> vetskap om
att apparaturen inte fungerar tillfredsst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llande,
vilket inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r att han skulle kunna undg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud.
Han skulle ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> kunna undg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> skattetill</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gg
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r oriktig uppgift genora att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rana uppgift om den verkliga k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckan.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi anser dock att en tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande funktionskontroll kan uppn</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>s utan att fordons</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gama skall vara bundna av kontrollintervaller som anges i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfattning. Fordons</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gama b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r, som nu </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r fallet, ha en generell skyldighet att fortl</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>pande l:ontrollera att r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrivet skick och fungerar
tillfredsst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande. Kontrollen b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven orafatta
en avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling. Uppt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cks fel p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
apparaturen b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r uppgifter om datum f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppt</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckten
av felet samt felets art antecknas p</span><span style='font-size:9.0pt;
font-family:Verdana'>å </span><span style='font-size:9.0pt;font-family:Verdana'>kortet.
Detta b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r bevaras i fordonet till dess
apparaturen har godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nts vid besiktning. D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>remot anser vi det inte motiverat att ha kvar best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelsen om fordons</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>garens skyldighet att rapportera ett uppt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckt fel till l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen.
Denna rapportering fungerar f.n. inte s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilt
v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l, vilket framg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r bl.a. av att endast ca 1 500 anm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lningar g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
varje </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r, medan felens antal kan ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knas till 45 000 -50 000 per </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vid sidan av denna fortl</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>pande funktionskontroll b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garna stimuleras att g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra en funktionskontroll under ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad.
H</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rigenom kan fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
ett enkelt s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt kontrollera riktigheten av den k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngdsuppgift
han skall l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mna. Uppgifter som beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vs f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r kontrollen
- omr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kningsfaktor, kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llning
vid f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ende ordinarie avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling m.m.
- skulle kunna anges p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> korten i samband med att de skrivs
ut hos TSV. Fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garens kopia av st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpelkortet b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
dessutom kunna konstrueras s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>, att den
direkt kan anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas vid ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kningarna i samband med funktionskontrollen.
Fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver d</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> inte g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra n</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gon extra</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>avst</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ä</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>mpling
f</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r denna funktionskontroll, f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rutsatt att av-</span></b><b><span
style='font-size:8.0pt;font-family:Verdana'>11 Riksdagen 1978/79. 1 saml. Nr 94</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section530>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section531>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>162</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section532>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> ordinarie
st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkort. Denna ytterligare
funktionskontroll kr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ver inte n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfattnings</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndring. Det b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
ankomma p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> RSV att unders</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ka m</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligheterna
att utforma st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpelkorten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ordinarie avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> det s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt vi nu har beskrivit.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r framh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llas att det inte finns n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>got samband mellan funktionskontroll och grundema f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r efterbeskattning. L</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnas en oriktig uppgift om k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cka f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religger d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r grund f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r efterbeskattning oavsett om funktionskontroll har
gjorts eller inte.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De skattskyldiga b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> ett b</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttre s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n f.n. informeras om att skattetill</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gg kan bli en f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljd
av att r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen har varit ur
funktion. S</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan inforraation b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rapligen l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ranas i saraband raed att fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lmarapparaturen
har avhj</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lpts p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> godk</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nd verkstad.
Vi anser att verkstaden b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r vara skyldig att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rana en blanlcett till fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen, p</span><span style='font-size:9.0pt;
font-family:Verdana'>å </span><span style='font-size:9.0pt;font-family:Verdana'>vilken
denne ka.n l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rana uppgift om den tid under
vilken r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knaren fungerat otillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande, om den k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cka som d</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
inte har registrerats samt ora det s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> vilket denna str</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cka har ber</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knats.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nder blanketten till l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelse sora - beroende p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
vilken tid uppgifterna avser - antingen genom efterbeskattning r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttar skatten f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
en f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ende sk-atteperiod eller i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>g g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gg till den k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngdsuppgift som koraner att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas senare. I det f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta fallet utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r enli.gt 37 d </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> tredje stycket Ffl inte sk.attetill</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gg, eftersom den skattslvyld: </span><span
style='font-size:9.0pt;font-family:Verdana'>ie </span><span style='font-size:
9.0pt;font-family:Verdana'>sj</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lv har i'</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttat den oril;tiga uppgiften. I den andra ;.'allet b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatt p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras med r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
belopp vid den ordinarie skattedebiteringe.n.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rslag i denna del kr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ver inga </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndringar i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfattningar
sora utf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rdas av regeringen. D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>remot f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>mts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tter de vissa </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndrin.gar
i KSI>I:s f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrifter till de godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nda verkst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>derna.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Genora den f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reslag.na
ordningen anser vi att fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garens m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheter </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>l'ar
att l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rana korrekta uppgifter och d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rigenora</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section533>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section534>
<p class=MsoNormal style='margin-left:3.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>163</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>undvika skattetill</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gg.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F.n. g</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller att ett
fordon f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r brukas l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngst till tredje dagen efter det att ett fel har
uppt</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckts p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> kiloraeterr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen.
D</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>refter m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ste felet </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rdas p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nd verkstad innan fordonet p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> nytt f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas. Sedan felet har reparerats f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndas
de tro n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljande dagama innan apparaturen besiktigas hos ASB.
S</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kning g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
av tidsfristen om felet uppst</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r i
utlandet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt vad vi erfarit har det f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rekorarait att ett fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
inte har kunnat </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rdas inora tredagars-fristen d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att reservdelar har saknats.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
om situationen </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r ovanlig </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det dock otillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande att en fordons</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gare under en obest</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>md tid inte
f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r anv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nda sitt fordon av s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dant sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l. Enligt v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
mening kan pr'obleraet l</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>sas genom att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelserna ges r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tt att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nga fristen f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r reparationen av apparaturen n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dant eller
annat s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilt sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religger. M</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheten till f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngning av tiden b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
utnyttjas restriktivt. Vidare b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r alla beslut
inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ra endast en kortare tids f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngning av tidsfricten.
1 de fall l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngre tid beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vs, f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gan pr</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vas
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> nytt n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r fristen g</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
ut.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Medger l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngning av tredagarsfristen f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
don fakti.ska k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ggas till grund f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skattedebitcringon. S</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskild uppgift ora k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckan f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r allts</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ranas i s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dana fall. Uppf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljningen
av dispensfallen f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras manuellt p</span><span style='font-size:9.0pt;font-family:Verdana'>å
</span><span style='font-size:9.0pt;font-family:Verdana'>l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelserna.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rslag i fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om tidsfristen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r reparation av kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur, f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ranleder
vissa f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfattnings</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndringar. 1 VSL b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
anges att regeringe.n eller rayndi.giiet co].-! rogorin.gen best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmer f</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
medge att fordon f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r brui.as utan hinder av att fel f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religger p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen. I VSK b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r anges att beskattningsrayndigheten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r raedge f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngning av tiasfristen n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilda slt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religger och
att besv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ver beskattningsmyndighetens beslut f</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r anf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras hos RSV. Talan mot RSV:s beslut
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r inte kunna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section535>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section536>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-size:9.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>164</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.6.2 S</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rsl-;ilda
rutiner f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r vissa skattskyldiga</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi har tidigare framh</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>llit
att kiloneterskattens handhavande st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
relativt stora krav p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> bl.a. fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gama. Detta </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
i nycket stor utstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckning ofr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nlvomligt. Vi l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gger
dock i detta bet</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nk.ande fram f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rslag till vissa f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>renklingar, t.ex. en minskning av antalet avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingar, som ber</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
saratliga </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare till kiloraeterskattepliktiga
fordon. Vi har funnit att s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsyn d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rut</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r tas till
vissa fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare, vilkas arbete raed kiloraeterskatten
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r ovanligt omfattande. S</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r fallet
betr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ffande f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>retag sora har sv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tkomliga fordon, s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilt ora fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ger ett
stort antal fordon.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:14.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>En fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare raed
stor vagnpark, f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdelad p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> flera uppst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llningsplatser,
m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ste ha interna, ofta koraplicerade
rutiner f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nda st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpelkort
till de olika uppst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llningsplatserna, f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
korten st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>raplade och avs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nda i r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
tid, f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>sa postf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rskottsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndelserna
och f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att distribuera och f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>sta kontrollra</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rken
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tt fordon. Vidare ra</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ste raan ha
interna rutiner f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kontroll, reparation och
besiktning av kiloraeterr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare med en n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>got mindre vagnpark kan ha liknande problem, n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raligen om hans fordon inte har n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon fast uppst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llningsplats
eller finns p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> flera uppst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llningsplatser.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Enligt vad vi har erfarit unders</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ker RSV och TSV f.n. ra</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>jligheterna att s</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nda ut kvitton p</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'> v</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r flera fordon 1 gemensam postf</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rskottsf</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rs</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ndelse, under f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ttning att fordons</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>garen har ett visst minsta antal
fordon. En s</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>dan ordning skulle minska arbetet
med kilometer-skatten f</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>r
dessa fordons</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>gare. Problemen med avst</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>mplingar, kontroll, reparation och
besiktning skulle dock kvarst</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>å</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>.</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>1 vissa fall har kunnat godtas att kilometerskattepliktiga
fordon inte f</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rses med s</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>dan apparatur. Det har 1 f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rsta hand g</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>llt fordon som tekniskt inte kan f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rses med r</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur. </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>Ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ven i vissa andra fall, t.ex. i fr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ga om experimentfordon, har
detsamma medgetts.</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section537>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section538>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>165</span></p>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Saratidi.gt sora kiloneterr'El',narapparaturen </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett i de flonta fall n</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>dv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndigt hj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lpraedel f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kna k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rGtr'</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>c;:an l'.nn dock t</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nkas att denna i vissa nycket speciella fall kan ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knas tillf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rlitligt
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> annat s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt. Sedan !; i] onetorsk.at-ten nu har varit i lir</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ft i ner </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
fyra </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r har vunna erfarenheter visat att
detta </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r m</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>jligt. Vi har ocl:s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> tagit del
av de konplicerade interna rutiner som ett f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>retag
ned nycket stor vagnpark f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>npa f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r att kunna
fullg</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra sina skyldigheter.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r mot denna bakgrund enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppfattning inte i.n</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ta n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>got principiellt hinder att nan, n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r carski.lda sk.</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l
l</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>re-ligger, slopar kravet p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> k.iloneterr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knorapparat-.ir.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Att slopa kravet p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
l:iloneterr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>k.narapparatur' i vissa fordon </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett kraftigt ingrepp i kiloneterskattesystenet. D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r n</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligheten
utnyttjas raycket restriktivt. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ruts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttningar f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
ett medgivande b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r vara att k.</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstrac]';an k'.an ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knas mycket tillf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rlitligt p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> annan grund </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
uppgifter fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n kiloraeterr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knaren och att den sliattslcyldlge har en Gtor kiloraeterskattepliktig
fordonspark son ar Gv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tlionlig.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Son exerapel p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
und.erlag f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>kning av l:</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rGtr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ck.an Gon enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning kan godtas kan n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnas f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>retagets interna uppgifter ora v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gra</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tarst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llning, br</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nclef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbrukning, k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rningar
eller likv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rdiga f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rh</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>llanden
under f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttning att dessa uppgifter tillf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rlitligt
visar den faktislva k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan. Vidare b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r tills vidare kr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vas att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>retaget
har minst n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>got hundratal fordon med flera
olika uppst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llningsplatser eller son av annan
anledning </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r Gv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tk.onliga.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lla en
enhetlig till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>npning av en s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dan un-dantagsbest</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>raraelse b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r dispensfr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gor pr</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vas
av regeringen eller myndighet som regeringen best</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mmer. Enligt v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r mening </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpligt
att beslutander</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tten delegeras till RSV.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det kan f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rekomma att
en fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare har dels fordon f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vilka f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ruts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttningar f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
dispens f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>religger, dels andra</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section539>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section540>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>166</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>kilometerskattepliktiga fordon. Om t.ex. ett bussf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>retags bussar omfattas av f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>retagets interna statistik och </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r sv</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tkomliga men detta inte g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>retagets reparationsfordon,
personbilar eller andra fordon kan dispens medges endast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r bussarna.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Medges dispens b</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>r fordons</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>garen vara skyldig att l</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rana deklaration i vilken k</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ckan och den p</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'> k</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ckan bel</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>pande kiloraeterskatten anges.
Deklaration b</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r l</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>mnas tre g</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nger varje </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r och d</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rf</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r orafatta fyra kalenderm</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nader. Av praktiska sk</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>l b</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>retagets hela vagnpark, oavsett
slutsiffra i registreringsnunret, f</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>å</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'> samraa skatteperioder. Deklaration b</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>r l</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ranas till beskattningsmyndigheten,
som d</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>refter p</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>fBr och s</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>nder ut krav p</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'> skatten.</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Genora att kiloneterskatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>resl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>s bli
uppburen vid tre fasta tillf</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llen per </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r kan kiloneterskatteuppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rden inte anknytas till kom;rolln</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
dessa fordon. Fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n renodlad kiloneterskattesynpunkt
finns d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r ingen anledning att beh</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>lla
kontrollm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rket f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r dessa fordon. D</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>remot b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonsskatton fortfarande betalas
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> samma .s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt sora nu och f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
annars g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r eller skatteperioder.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Undantag fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n skyldighet
att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rse fordon raed kiloraeter-r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knare b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
kunna nedges tills vidare men skall sj</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lvfallet
kunna </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>terkallas om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ruts</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttningarna </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndras eller om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>retaget
missbrukar det f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rtroende sora ett medgivande inneb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rslag torde inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ra avsev</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rda f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>renklingar
och kost-nadsminsk.ningar f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>retag som f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
dispens. Eftersom det redan finns rutiner f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
markering i bilregistret av fordon son har befriats fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n kiloraeterskatteplikt torde f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rslaget inneb</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ra
viss ninsk.ning av TSV:s arbete och kostnader.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ett s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rsk.ilt problem uppko.ramer n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett fordon son omfattas av dispens </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ts till n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gon som. inte har dispens. Kilo-raetersk.att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cka f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>re </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>telsen f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r ber</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knas p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section541>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section542>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>167</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>grundval av intern statistik etc. och f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckan efter </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verl</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>telsen raed ledning av kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur. Enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppfattning kr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ver
detta en avr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning av k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka och
kilometerskatt, vilken b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r vara obligatorisk och leda till s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskild skattedebitering och uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
i det fall ett f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>retag med dispens f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rvar ett
redan kilometerskattepliktigt fordon f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
motsvarande avr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rslag i detta avsnitt kr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ver
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfattnings</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndringar p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
flera punkter. I 17 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r anges att regeringen eller rayndighet sora
regeringen best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>raraer f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r raedge undantag fr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>n skyldigheten att f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rse kilometerskattepliktigt
fordon med kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur. Vidare b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r i 21 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSL g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras undantag fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n annars g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llande
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud i de fall den nya best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelsen i 17 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
har utnyttjats.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r mening l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpligt
att pr</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vning av dessa fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gor g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs av RSV.
I en ny 8 a </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> i VSK b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r pr</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vnin,gGr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>t-ten delegeras till RSV. D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> anges att RSV fastst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ller skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r, skatteperioder och uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rds.n</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nader f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordon som omfattas av de nya best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna i 17 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSL.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llet f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r st</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpelkort b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild
uppgift om k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordon m.m. l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas i nu avsedda fall. Detta b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r regleras i 9 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSK.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.6.3 Kilometerskattem</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rket m.m.</span></p>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kiloneterskattopliktig personbil, som anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nde utomlands i annat land </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n .Norge, skall vara f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsedd med ett s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rGJ:ilt m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke, s.k. kilometerskatten</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke. Bestannelser h</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rora finne i 17 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSL och 2 a - 2 c </span><span
style='font-size:9.0pt;font-family:Verdana'>§§</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>Å</span><span style='font-size:9.0pt;font-family:Verdana'>VK. Kravet
p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> kilometerskatten</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke raotiveras av att tullpersonalen l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttare skall l;unna se till att avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapling g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
vid gr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nspassering ned liilone-terskattepliktig
personbil till eller fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n annat land </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n Norge. Saknas m</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rket vid in- eller utresa </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tten till avr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kning av kilometerskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r den resan f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallen.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section543>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section544>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>168</span></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>raraelserna on kilometerskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket har v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>llat
irritation hos fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare, som inte k</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nt till att fordonet .n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ste ha kilometerskatten</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r att
skatten f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rnin.gen uton-lands skall avr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knas.
Att m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rket endast kan f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>s hos l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna
har ocks</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> v</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llat problera.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Sora vi tidigare har anf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rt (avsnitt 3.1.1), anser ett stort antal l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsstyrelser att kilometerskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
slopas. RRV anger i sin rapport att m</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket,
om det inte slopas, b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r tillhandah</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llas </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven hos
tullmyndighet vid gr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsen.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:20.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi avc.er att i v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rt
fortsatta arbete behandla reglerna om </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>terbetalning
och avr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning av v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rning utoralands. Vi har dock
funnit det angel</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>get att redan nu ta upp fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gan om kiloraeterskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>En effektiv kontroll av att avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling sker vid gr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nspassering </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r n</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>dv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndig f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att beskattningen skall bli korrekt. Det ligger i
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garens intresse att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpelkort
vid utresa eftersom k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan i utlandet inte beskattas h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r.
Ora den efterf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljande inresan kan ske utan avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling kommer </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>cka h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r i landet att bli obeskattad.
Efter ytterligare en utresa, utan avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rapling,
kan fordonet p</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> nytt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras till Sverige varvid avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs.
De praktiska m</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jligheterna att uppt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cka f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfarandet f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r bed</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>mas som sm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>. Det </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
med h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsyn till vad sora nu har sagts v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>sentligt att kilometerskattepliktiga fordon l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt k</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nns igen vid
gr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nspassering.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>GTS har framh</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>llit
att erfarenheterna av kilometerskattem</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r goda. Enligt GTS </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det visserligen nu oftast m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligt att med ledning av bilm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke och motorljud avg</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ra om en personbil </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r dieseldriven
och d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rraed kilometerskattepliktig.
Detta blir dock allt sv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rare allteftersom nya dieseldrivna
bilmodeller introduceras och de nya dieselmotorerna blir mer tystg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ende. Enligt GTS </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>kar d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r behovet av kilometerskattem</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket.
Kontrollen av att avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpling sker kan enligt GTS inte bli
tillfredsst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande om m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket avskaffas.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section545>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section546>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop,
1978/79:94</span></b><b><span style='font-size:9.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>19</span></b></p>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi delar uppfattningen att I-.iloraoterskattcm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rk.et fyller en viss funktion i kontrollh</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nseende. Med h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>.nsini
h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rti.ll och till den uppfatt.ning sora
GTS har redovisat anser vi oss inte b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> att det slopas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r angel</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>get att det praktiska handhavandet av kiloraeterskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>renklas.
Ett s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt att </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>stadkomraa en f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>renkling
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r - vilket har f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagits av ett par l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsstyrelser - att m</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket
distribueras f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r alla kilonotersk.attepli.k-tiga
personbilar. GTS har i saruna syfte f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reslagit,
att nytt n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rke sk.all distribueras varje </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r tillsaramans raed kontrollra</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt uppgifter fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n
TSV har fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n det att kilometorsk.atte-m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket inf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rdes
den 1 februari 1975 t.o.m. den 15 maj 1978 m</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rken
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nts ut f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r totalt 23 359 fordon.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den redovisade siffran visar, att det helt </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gande antalet
av de ca 100 000 kilometerskattepli.ktiga personbilarna inte anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ming utoralands i annat land </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n Norge. Att s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nda
ut raarke f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r alla kiloraeterskattepliktiga
personbilar </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r - oavsett ora uts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndningen g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
en g</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ng f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r varje fordon eller </span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rsvis -
enligt v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r uppfattning en on</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>dig admi.nistrativ omg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ng. Dessutom st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller vi oss tveksamma till om raan
skulle uppn</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> det </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>nskade resultatet. Det finns risk f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare som inte </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ker utomlands f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n l</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ng tid efter
det att han har f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tt m</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rket koraner att ha gl</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>mt eller f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rlagt det. Ett eller flera mellankonmande </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garbyten kan ytterligare </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ka risken f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rket saknas n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r utlandsresan skall p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rjas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>En annan inv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndning
mot en totaldistribution av m</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r rent kontrollm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ssig.
F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsv</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ra
manipulationer av olika slag har man velat begr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsa antalet m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rken som. finns utdelade. Varje m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r av samma
sk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsett med bl.a. fordonets registreringsnummer. Att m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke har l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnats
ut f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ett visst fordon antecknas ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> i bilregistret. Om m</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rke delades ut f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r alla fordon, skulle riskerna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r mani-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section547>
<p class=MsoNormal style='margin-bottom:28.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section548>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>no</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>pulationsf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>k </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ka, vilket
enligt v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r mening inte b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r godtas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av administrativa och kontrollm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ssiga sk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l
anser vi s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ledes att kilometerskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke inte b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
distribueras f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r alla kilometerskattepliktiga
personbilar.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De nu till</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpade
rutinerna b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r i st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet kunna f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttras p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä </span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljande s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare skall
fortfarande som en huvudregel best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lla
och f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> kilometerskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelse. Har n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gon f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsunmat
detta b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r tullanstalt kurjia tillhandah</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>lla m</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke vid gr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nspasseringen. Detta kr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ver att fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
k</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nner till att kilometerskatten</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r en f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ruts</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttning f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r avr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kning av k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckan i
utlandet eller i vart fall f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r kunskap om
detta senast vid utresan. Den som f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rver en kilometerskattepliktig personbil b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskild information om systemet i samband med f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rvet och vid
andra l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpliga tillf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llen. Dessutom kr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>vs att tullpersonalen aktivt medverkar till kontrollen och informationen
genom att - s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> l</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ngt detta </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r praktiskt m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligt - se till att fordon inte kan passera gr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nsen utan avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
eller utan kilometerskattera</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Med tanke p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> den
tidigare n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnda kontrollen av uti</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mningen av m</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke,
ra</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ste rutiner skapas f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r rapportering av att raarke har l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ranats ut f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
visst fordon. En s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan rapportering b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ske till l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen,
som f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r in uppgiften om utl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnandet i bilregistret.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Rutinema f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
rapportering till l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelserna kan enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r bed</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>mning inte v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>lla n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gra s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda problem. Tulltj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nstemannen f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
anteckna fordonets registreringsnunmier, n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rhets
nuraraer, utl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nningsdag och -plats p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> en s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild
blankett, son undertecknas av den sora svarar f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r fordonet och h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>refter av tullmyndigheten s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds till l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r notering i registret. Dessutom f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r tulltj</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nstemannen
anteckna fordonets registreringsnumm.er p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
ra</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rket.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section549>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section550>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>171</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section551>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi anser s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ledes, att kiloraeterskattera</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r kunna tillhandah</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llas </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> tullanstalter. D</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>reraot anser vi inte att det finns sk</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>l att </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ga andra nya utl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mningsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llen f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rket.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>GTS har ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
tagit upp fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gor om m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rkets placering p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
fordonet och dess tekniska utformning. Vissa tullmyndigheter har uttryckt </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>nskem</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>l t.ex. om
att m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rket skall placeras p</span><span
style='font-size:9.0pt;font-family:Verdana'>å </span><span style='font-size:
9.0pt;font-family:Verdana'>fr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mre
registreringsskylten och att det ges en raer i</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>gonenfallande utformning och f</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rg.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskattem</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r avsett att sitta p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> fordonet under l</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ng
tid. Det b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r placeras s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att det inte f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rst</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs alltf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt. Att placera det utanp</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> fordonet, t.ex. p</span><span style='font-size:
9.0pt;font-family:Verdana'>å </span><span style='font-size:9.0pt;font-family:
Verdana'>fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mre registeringsskylten, </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ledes enligt
v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r mening inte l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpligt. Mot den nuvarande placeringen p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> insidan av vindrutan, i dess </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vre kant och i raitten har endast inv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nts att m</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket
syns d</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ligt, om vindrutan har f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rgad </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verkant. Vi
anser dock att </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gande sk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l talar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att den nuvarande placeringen beh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>lls.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>M</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rkets utformning best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ms av RSV. Vi f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ruts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tter att verket i samr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>d med GTS unders</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ker
m</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jligheterna att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rb</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttra m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket. I samband d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rmed f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rordar vi att best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelsen i 2 b </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
</span><span style='font-size:9.0pt;font-family:Verdana'>Å</span><span
style='font-size:9.0pt;font-family:Verdana'>VK om m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rkets storlek slopas. RSV f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r i st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llet
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mma storleken s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att m</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket
blir v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l synligt utan att inkr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kta p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> trafiks</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerheten.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt best</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelse i 2 c
</span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>Å</span><span style='font-size:9.0pt;font-family:
Verdana'>VK, skall avgiften f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r kilometerskattem</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke, 10 kr., erl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggas
inom tio dagar fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n det att m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket har s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nts
ut. Inbetalning skall g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilt postgirokonto. TSV tillst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
inbetalningskort. Betalas inte avgiften i r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tt tid, skall restavgift utg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndras
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelserna om utl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raning av ra</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke
s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> att det kan l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ranas ut </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
av tullmyndighet i samband med att ett fordon f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rs ut ur landet, kan den nuvarande betalningsregeln inte g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lla f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r dessa
fall. Fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen kan ju komraa att</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section552>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section553>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>Prop,
1978/79:94</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>172</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>befinna sig utoralands under en betydligt l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngre tid </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n
tio dagar. I de fall m</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rket l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ranas ut av tullmyndighet b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r myndigheten s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ledes
ta ut avgiften i saraband med att n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rl:et
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnas ut.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Som vi tidigare har n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rant,
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r huvudregeln </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven forts</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttningsvis
vara att Viiloraeterskattem</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke skall
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llas hos och l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ranas ut av l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse.
I annat fall skulle adra.i-nistrationen hos bl.a. tullrayndigheterna bli alltf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r betungande. I de fall m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ranas ut av tullrayndighet
kr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vs ett raer orafattande inyndighetsarbete
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n om m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rket l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ranas
ut av l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelse. Mot denna bakgrund anser
vi - i likhet med RRV (se avsnitt 3,3.1) - att avgiften f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r m</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vara h</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>gre
om det l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnas ut av tullmyndighet </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n om det l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ranas
ut av l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelse. Vi f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>resl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r att den h</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>gre avgiften best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ras
till 25 kr.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I detta sanjiianhang vill vi ta upp en fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ga som g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>raraelserna on avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling vid gr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nspassering.
Enligt 5 </span><span style='font-size:9.0pt;font-family:Verdana'>§ Å</span><span
style='font-size:9.0pt;font-family:Verdana'>VK, sk.all den sora. svarar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett kilomieterskattepliktigt fordon n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
ut ur Sverige till annat land </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n Norge,
eller in i Sverige fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dant land, bl.a. anteckna fordonets registreringsnummer p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> st</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rapelkortet.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r </span><span style='font-size:
9.0pt;font-family:Verdana'>Å</span><span style='font-size:9.0pt;font-family:
Verdana'>VK inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdes, gjordes automatisk </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>terbetalning av fordonsskatt vid utlandstrafik. S</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dan </span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>terbetalning
gjordes f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rutom f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskattepliktiga fordon </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r vissa sl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>pvagnar som d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
inte var kilometerskattepliktiga och s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ledes
inte f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsedda med kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knare. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att sl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>pvagnarna skulle kunna
identifieras och </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>terbetalning g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras, kr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vdes
en uppgift om registreringsnuraraer. Numera g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rs </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>terbetalning av fordonsskatt endast
efter ans</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kan. Kilometerskatt avr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knas dock automatiskt utom f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rning i
Norge. Eftersom </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>terbetalning och avr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kning endast g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerskattepliktiga fordon
och alla s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dana fordon numera har kilorneterr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knare, kan identifiering nu allts</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> ske med hj</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lp
av r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarnumret, som tillsammans med r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llningen
st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplas vid en avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling. Best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelsen
om anteckning av fordonets registreringsnummer kan s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ledes enligt v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
upp-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section554>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section555>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>'73</span></p>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>fattning nu slopas. </span><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndringen
torde kr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>va viss ytterligare kontroll hos
tullmyndigheten av att avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rapling har
gjorts p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tt s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'> att r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarens nummer </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r tydligt </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tergivet.</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:54.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.6.4 Plorabering och rayndighetskontroll av kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Hontering, plorabering, brytande av plombering m.m. som r</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparatur,
skall enligt 32 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> VSK g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras av godk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nt
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>retag. Det godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nda f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>retaget
svarar genom plombering av apparaturen och underskrift av rapportkort f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att apparaturen </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrivet skick.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt 35 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'> VSK skall kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen ocks</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> vara godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nd vid besiktning hos ASB. N</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r apparaturen godk</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nns vid besiktningen skall den enligt 40 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> andra stycket VSK plomberas (s.k. rayndighetsplorabering).
Bevis om godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnande g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller inte om t.ex. ploraberingen bryts efter godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nnandet. I s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dant
fall ra</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ste fordonet efter ingreppet inst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llas hos ASB f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
ny besiktning av apparaturen </span><span style='font-size:9.0pt;font-family:
Verdana'>även </span><span style='font-size:9.0pt;font-family:Verdana'>om
Ingreppet h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r sig till fordonet, t.ex. en v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>xell</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dsreparatlon som kr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ver att r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarvajern lossas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Efter det att fel p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
apparaturen, en bruten plombering eller liknande brist har </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rdats f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndas
under de tre n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljande dagama utan att apparaturen har godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nts vid besiktning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Å</span><span style='font-size:9.0pt;font-family:Verdana'>kerif</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>retagarnas centralf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbund har i en skrivelse som </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mntas till utredningen (se bilaga 3) framst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llt </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>nskem</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>l om att s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild
besiktning hos ASB inte skall beh</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>va
g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras efter ingrepp i apparaturen som
gjorts av godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nd verkstad. Motsvarande </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>nskem</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>l har framf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rts </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n annat h</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ll.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Antalet besiktningar efter ingrepp i r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
enligt uppgift fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n TSV ca 90 000 per </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r. I genomsnitt g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rs allts</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> en s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dan besiktning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ungef</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r 40 </span><span style='font-size:9.0pt;font-family:
Verdana'>% </span><span style='font-size:9.0pt;font-family:Verdana'>av antalet
kilometerskattepliktiga fordon.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section556>
<p class=MsoNormal style='margin-bottom:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section557>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>I74</span></p>
<p class=MsoNormal style='margin-top:23.0pt'><b><i><span style='font-size:9.0pt;
font-family:Verdana'>En redog</span></i></b><b><i><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></i></b><b><i><span style='font-size:9.0pt;
font-family:Verdana'>relse f</span></i></b><b><i><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></i></b><b><i><span style='font-size:9.0pt;
font-family:Verdana'>r den unders</span></i></b><b><i><span style='font-size:
9.0pt;font-family:Verdana'>ö</span></i></b><b><i><span style='font-size:9.0pt;
font-family:Verdana'>kning ora orsaker till ingrepp i apparaturen, antal
besiktningar efter ingrepp f</span></i></b><b><i><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></i></b><b><i><span style='font-size:9.0pt;
font-family:Verdana'>r olika fordonsslag m.ra. som ASB har gjort f</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>r KSN:s r</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>kning har l</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>mnats i avsnitt 3.1.4. Av unders</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>kningen framg</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>å</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>r att procentuellt sett betydligt
fler besiktningar g</span></i></b><b><i><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></i></b><b><i><span style='font-size:9.0pt;
font-family:Verdana'>rs efter ingrepp i apparatur i lastbilar </span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>n i personbilar och bussar. N</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>r det g</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>ller lastbilar orsakas omkring 50 </span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>% </span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>av Ingreppen av fel p</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>å</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'> fordonet och inte p</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>å</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'> r</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen. F</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>r bussar </span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>ä</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>r motsvarande siffra omkring 60 </span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>% </span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>och f</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>r personbilar omkring 18 </span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>';(>.</span></i></b></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Omkring 2,6 "o av besiktningarna efter ingrepp i
apparaturen leder till anm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rkning, vilket g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att apparaturen inte godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nns.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Hed utg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngspunkt bl.a,
i de uppgifter son har redovisats i avsnitt 3.1.4 kan man upps';e.tta att ca 35
000 av de ca 90 000 besiktningarna p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
grund av ingrepp g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs efter det att fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> sj</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lva fordonet
har </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rdats och s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ledes utan att fel har uppst</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tt p</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'> sj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lva apparaturen. Sora fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> fordonet r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knas
d</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> bl.a, v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>xell</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dsfel och
kopplingsfel. Enbart dessa tv</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> feltyper
torde svara f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ca 29 000 av de 35 000 felen.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I denna fr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ga har vi
gjort f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljande bed</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>raning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>?Cravet p</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'> besiktning
hos ASB av kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen efter ingrepp son
har p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>verkat den eller dess plorabering
inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r att fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garna </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>sarakas
visst arbete och vissa direkta och indirekta kostnader. S</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dana effekter kan, sora vi tidigare har ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rt, inte undvikas helt i kilometerskattesysteraet.
De b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r dock v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gas noga mot de sk</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>l sora talar f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dana krav b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llas upp.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r sora vi har framh</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llit i annat saramanhang av stor betydelse att r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen fungerar tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'> l</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ngt m</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jligt s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lla att
detta </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r fallet har i lagstiftningen st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llts upp krav p</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
att apparaturen skall vara godk</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nd vid
besiktning hos ASB och att endast</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section558>
<p class=MsoNormal style='margin-bottom:26.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section559>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-family:Verdana'>Prop,
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>175</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section560>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>verkst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>der som har
godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nts av KSN f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r ta befattning med r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>knarapparaturen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
om de redovisade siffrorna f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r antalet
underk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnande vid besiktning efter ingrepp
inte tyder p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> att ingrepp i n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon st</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rre
utstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckning g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> felaktigt s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt, anser vi det f.n. inte m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligt att genomf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
en s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> omfattande </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndring sora att helt slopa myndighetskontrollen
efter ingrepp. Detta skulle enligt v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ra att ett alltf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r stort ansvar lades p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> de godk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nda verkst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>derna.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi har </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gt att slopa
skyldigheten att besiktiga r</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>knarapparaturen
efter ingrepp som har gjorts pa grund av fel p</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'> fordonet (t.ex. v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>xell</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dsreparationer). Enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r mening skulle detta dock inneb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ra kontrolln</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ssiga
risker. I och med att en plorabering bryts, finns risk f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att apparaturen - avsiktligt eller oavsiktligt -
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>vericas. Detta g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller oavsett om ingreppet g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs p</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'> grund av
fel p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> fordonet eller fel p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> apparaturen. Vid reparation av fordonet, sora kr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ver att en plorabering bryts, kan utv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>.xlingsf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rh</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l-landena koirmia att </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndras, vilket i s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> fall m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ste leda till en </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndring
av omr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kningsfaktorn f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppfattning </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det inte ra</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligt att slopa kravet p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> m\'nd.ighetskontroll efter ingrepp i apparaturen eller
efter s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dant ingrepp i fordonet son p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>verkar apparaturen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
om vissa skillnader i felfrek.vens och i felens art synes f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religga mellan olik.a fordonstyper utg</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r detta enligt v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
raening inte sk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra olik.a best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raraelser f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
olika fordonstyper.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi har tidigare f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reslagit
att tidsfristen f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r reparation efter det att fel har
uppt</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckts skall liunna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngas av beskattningsrayndigheten
i s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda fall. </span><span
style='font-size:9.0pt;font-family:Verdana'>Ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r det g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller besikt.aingsfristen k.an en viss f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>renkling f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>c skattslcyldiga uppn</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>s genom att denna f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngs n</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>got. H</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rigenom f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r ."oi-dons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garna
b</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttre m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheter att anpassa be-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section561>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section562>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>176</span></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>slktningspunkten till t.ex. transportuppdrag och liknande.
Den f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngda tidsfristen kan l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpligen best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmas till tio dagar.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I VSL b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r anges att
regeringen eller myndighet som regeringen best</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mmer f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r medge att fordon f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r brukas 1 avvaktan p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> reparation efter det att fel har uppt</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckts. Den f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslagna 10-dagarsfristen b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r anges 1 VSK.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section563>
<p class=MsoNormal style='margin-bottom:85.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section564>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1978/79:94</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>'77</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5 SPECIAUIGTIVERiriG</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I det f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljande l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas en specialmotivering till vissa av de f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagna f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfattnings</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndringarna. Vissa </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndringar, som kommenterats i samband med </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gandena,
eller som inte har ansetts kr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>va s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda kommentarer har utel</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnats.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>1 Lag om </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndring
i v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gti'afikskattelagen</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>12 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I paragrafen anges bl.a, att fordonsskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r sk.attepericd utg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r raed en fj</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rdedel av skatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r.
Best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelsen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>resl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>s </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndrad s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
att skatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r skatteperiod i st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet utg</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
med en tredjedel av </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rsskatten. D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rut</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>resl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>s att
regeringens r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt att medge undantag fr'</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n skyldigheten att betala fordonsskatt i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsk.ott skall kunna delegeras till myndighet. Detta st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raraer </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verens
med vad som g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller i VSL i </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vrigt.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>16</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I paragrafen anges att skattepliktigt fordon inte f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r anv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndas, om
till betalning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfallen fordonsskatt inte har eriagts.
Fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n detta brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud g</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
f.n. undantag f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r viss </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ldre skatt och viss skatt som </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>vilar tidigare </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare
av fordonet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslaget
skall ytterligare undantag fr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet inf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras.
Om ett fordon har s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>lts vid exekutiv f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljning skall
den nye </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> anv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nda fordonet
utan hinder av att fordonsskatt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
vilken tidigare </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r skattskyldig inte har eriagts.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslaget inneb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r att den som k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>per
ett fordon vid exekutiv f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljning f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r anv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nda det under f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttning att</span></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>12 Riksdagen 1978/79. 1 saml. Nr 94</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section565>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section566>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>178</span></p>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>han betalar den fordonsskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vilken han blir skattskyldig. Om den exekutiva f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljningen
sker p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dan tid att fordonsskatt har debiterats s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljaren </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r tid efter f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljningen men
inte betalats kommer k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>paren allts</span><span
style='font-size:9.0pt;font-family:Verdana'>å ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nd</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> att f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> anv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nda
fordonet. Statens fordran mot s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljaren
kvarst</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r dock. Om fordonet </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llt
vid f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljningen debiteras k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>paren
fordonsskatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonet fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n det att avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llningen
upph</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r. Derma skatt m</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ste betalas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att fordonet skall f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> anv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndas. Detsamma g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller skatt som skall betalas vid
ordinarie uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd och som k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>paren blir skattskyldig f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vidare skall enligt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslaget
riksskatteverket kunna raedge att fordon f</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas utan hinder av att
fordonsskatt inte har betalats. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dant medgivande skall kunna l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas kr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vs
att s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religger. I
den allra</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nna raotiveringen har som exempel p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> fall d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l kan f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religga
angetts konkursfall och fall d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r kronofogdemyndigheten
tr;</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ffar avtal med en skattskyldig om
viss avbetalning av skatteskuld. Medgivande b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r kunna v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gras eller </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>terkallas om den skattskyldige inte eriagt eller erl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gger skatt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
vilken han sj</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lv </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r skattskyldig.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vid exekutiv f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljning, som allts</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
autoraatiskt leder till att brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vs, m</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ste information om f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljningen l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnas
till l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelse. N</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>got beslut om att brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vs
meddelas inte. L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen ser till att uppgifter
om f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljningen f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs in i bilregistret s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
inte l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngre st</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r kvar d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r.
I </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vriga fall f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r RSV:s beslut om h</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>vande av brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud
meddelas till l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelse, som f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r in uppgift om beslutet i bilregistret.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Mot beslut som RSV meddelar enligt 16 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> andra stycket b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
talan f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras genom besv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r hos regeringen. En best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelse h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rom
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>s inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd i 51 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'>.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section567>
<p class=MsoNormal style='margin-bottom:32.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section568>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>'79</span></p>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
grund av obetald kilometerskatt h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nvisas
till kommentaren till 21 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>17</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I paragrafen finns f.n. best</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mmelser bl.a. om att kilometerskattepliktigt fordon skall vara f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsett med kilo-merr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lcnarapparatur,</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I ett nytt tredje stycke f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>resl</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>s att regeringen eller myndighet
som regeringen best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmer f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r efter ans</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>k.an
medge att kilometerskattepliktigt fordon inte beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver vara f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsett
med kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslagna best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raraelsen </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
avsedd i f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta hand f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>dana fall d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r en fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare,
sora har en raycket stor fordonspark som </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
sv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rtillg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nglig, har annan godtagbar inforraation om fordonens
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>cka </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n den som frarag</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r av st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpelkort.
Dessa fall regleras enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rslag i en ny paragraf, 8 a </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'>, i VSK.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>De fordon som omfattas av befrielse enligt 17 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> tredje stycket VSL och 8 a </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
fortfarande kilometerGk.atte-pliktiga. Best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelsema
om k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngdsuppgift, antal skatteperioder m.m. g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r dessa fordon. Dessa fall b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skiljas fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n
dem som g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller fordon som undantas fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n kilon.eterskatteplikt. S</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dant undantag medges enligt 39 5 VSL och f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rordningen (1973:407) om befrielse fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n eller neds</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttning
av viss indirekt skatt, m.m. Enligt 3 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>randa f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rordning skall RSV, sora pr</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>var fr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ga
ora befrielse fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n kilometerskatteplikt, f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rordna att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jd fordonsskatt skall utg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r befrielse
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n kilometerskatteplikt medges. S</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dan befrielse medges t.ex, n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett fordon telmiskt sett inte kan f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rses med kilometerr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lmarapparatur eller n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r fr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ga om e:yperiraentfordon
med t</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ta byten av motorer, v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>xell</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dor eller liluiande.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section569>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section570>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>180</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section571>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rslag p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> denna punkt kr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ver vissa f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljd</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndringar, I 21 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSK f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r anges att bruk.andef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud inte skall f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religga
d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att ett fordon sora omfattas av medgivande enligt 17 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> tredje stycket salcnar kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lcnarapparatur.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rraare f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter ora f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfarandet
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r medgivande enligt 17 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> tredje stycket har l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnats f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>s inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rda i 3 a och 9 </span><span
style='font-size:9.0pt;font-family:Verdana'>§§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK. Vidare f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>resl</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>s i 9 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
VSK att PV skall f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tt att -efter samr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>d med TSV -
meddela f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrifter om uppgiftsl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnande och uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>21 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I paragrafen anges de situationer i vilka brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud intr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>der
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilometerskattepliktigt fordon. D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rut</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller att brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ett kilometerskattepliktigt fordon
givetvis kan f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>religga enligt 16 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'>, d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att fordonsskatt inte har eriagts.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt den f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reslagna
lydelsen skall brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud intr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>da i endast tv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
fall. Det ena fallet </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gon brist f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religger i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen. Bristen kan vara
att fordonet inte </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsett med apparatur av godk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nt
slag,att apparaturen inte </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r plomberad och godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nd vid besiktning eller att apparaturen inte
fungerar tillfredsst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rh</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llande till vad som nu g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
i detta avseende inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r de nya best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelsema en inskr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nloiing
i brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur har meddelats av
regeringen och av KSN. Dessa f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifter
inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r bl.a, att godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nda f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>retag skall
plombera r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparaturen p</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'> s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilt s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt. Iakttas inte dessa eller andra detaljf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrifter intriider f,n, brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud. Enligt de f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reslagna
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelsema f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religger brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud om plombering inte har gjorts vid besiktning eller om s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dan plombering fallit bort eller om appa-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section572>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section573>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>'8'</span></p>
<p class=MsoNormal style='margin-top:26.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>raturen inte har godk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nts
vid besilitning.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vidare g</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller att
apparaturen skall fungera tillfredsst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llande.
G</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den inte det f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet inte anv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndas. Dot ankomraer p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen att kontrollera apparaturens funktion. Vi har
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rordat att </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rder skall
vidtas f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att underl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tta f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gama att d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rut</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver kontrollera apparaturen i vart fall en g</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ng varje skatteperiod. Vi har ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> betonat att kiloraeterskatten kan koraraa att ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lmas sk</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>nsra</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ssigt och att sk.attetill</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gg kan p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras om apparaturen inte fungerar tillfredsst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det andra fallet </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
d</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> kilometerskatt inte har betalats.
Det nuvarande brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grund av obetald kilometerskatt </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>terfinns </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
i den f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslagna lydelsen av paragrafens f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycke. I tredje och fj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rde styckena finns inskr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nkningar i brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbudet, vilka motsvarar de inskr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nlcningar
som anges i 16 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> andra stycket och som avser
fordonsskatt, I detta avseende h</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nvisas till
kommentaren till 16 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>, Ut</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ver vad som s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gs d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r anm</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rkas att best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelsema om skattskyldighet ra.ra.
g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ller </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ven i dessa fall. Den som </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ger
ett fordon vid ing</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngen av uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r normalt skattskyldig. Har ett fordon </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vertagits f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>re
ing</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngen av uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd.3m</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det allts</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>
den nye </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen som p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
kilometerskatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den senaste skatteperioden, i den
m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n skatt skall p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras. Denna
skatt m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ste betalas f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
skall h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I sista meningen i paragrafens fj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rde stycke ges RSV r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tt att undanr</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ja brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet i andra fall n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>religger.
Betr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ffande de fall som kan komma i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga h</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nvisas till
kommentaren till 16 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'>, Om brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud undanr</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>js
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att ge t.ex, ett </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>kerif</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>retag m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jlighet att anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nda
sina fordon och fullf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>lja ett avtal med
kronofogdemyndigheten om avbetalning av en skatte-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section574>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section575>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-family:Verdana'>182</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section576>
<p class=MsoNormal style='margin-top:25.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>skuld b</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>r allts</span></b><b><span style='font-size:9.0pt;font-family:Verdana'>å</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'> kilometerskatt som f</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>rfaller till betalning efter RSV:s
beslut betalas.</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I paragrafens andra stycke f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>resl</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>s en ny best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelse om att brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
grund av brist i fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen kan h</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>vas i avvaktan p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> reparation eller besiktning.
Beslut i s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dana fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gor meddelas av regeringen eller myndighet sora
regeringen best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmer. I 48 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSK regleras dessa f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rh</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llanden n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rmare.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>28</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I 28 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> regleras f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgiften. Enligt det f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reslagna f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta
stycket sl-all avgift inte p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras vid f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstag</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngs-f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseelse. I
st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llet sliall den skattskyldige
erinras om sin uppgiftsskyldighet och om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgiften.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppropas f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningen
under n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gon av de n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rraast f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljande
tre ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>npligstillf</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llena ers</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tts
erinran enligt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket med f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift,</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Avsik.ten </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r att
erinran och f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift skall komma i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ga n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngdsuppgift
enligt 5 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta stycket 5 VSK inte har l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rajiats.
Detta f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljer av att det skall vara fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om uppgift f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatteperiod om k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>D</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rut</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ver b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rseningsavgift alltid p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r skattskyldig
har anmanats att l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rana k:</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngdsuppgift
men inte f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljt anmaningen inom tid som f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrivits i denna.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r normalt raed 100 kr. Vid upprepad f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseelse och n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
anmaning inte har f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljts best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ms avgiften till 200 kr.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>got beslut ora erinran enligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycket raeddelas inte. P</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> ginindval av ett objektivt konstaterbart falttum,
att k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section577>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section578>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>183</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section579>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngdsuppgift inte kommit in i ratt
tid, kan TSV skriva ut erinran och s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nda
till fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gama. Besv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r kan inte anf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
mot erinran. Denna salmar sj</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lvst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndig r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttsverkan.
Den utg</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>reraot en f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ruts</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ring av f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgift vid efterf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljande f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsening.
Mot beslut om p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ring av f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift kan talan d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>remot f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
enligt 31 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> genom besv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r hos kammarr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt.
I besv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rendet f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r pr</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>vas </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ven den f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningen.
Om denna eller den andra f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningen anses urs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ktlig eller om annan befrielsegrund f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religger skall avgift inte p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ikrafttr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>dandebest</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mraelser</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De nya best</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ramelserna b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r i princip tr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>da
i kraft s</span><span style='font-size:9.0pt;font-family:Verdana'>å </span><span
style='font-size:9.0pt;font-family:Verdana'>snart som m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligt. Med h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsyn
till den .f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rberedelsetid som beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vs t.ex. f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
information, dataprogramjnering och lilcnande b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r ikrafttr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>dandet kunna ske ungef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett halvt </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
efter ri.ksdagens beslut.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>S</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser beh</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vs
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>verg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ng till ti'e sk.atte-perioder per skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r. Denna </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ng b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r de ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rda fordonen fr,o,m. det skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r som b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rjar
vid ikrafttr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>dandet eller n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rmast d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>refter.
Visserligen f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ldre best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>raraelser till</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpas
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordon mod vissa slutsiffror saratidigt
som nya best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelser tillarapaG f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordon raed andra slutsiffror. En annain l</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>snin.g slaille vara att g</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver till det
nya systeraet f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r samtliga fordon vid en och Gam.raa
tidpunkt. Detta skulle docl: kr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>va e;-:tr'a
uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rder och ex.tra avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingar, vilket b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r undvikaG av pralvtislca och adrainistrativa sk.</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section580>
<p class=MsoNormal style='margin-bottom:44.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section581>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop,
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>'84</span></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:39.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rordning om </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndring i v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskattekung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen</span></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I paragrafens f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta
stycke regleras skyldigheten att l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mna
uppgift till ledning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lming av kilometerskatt. I punkt 4 f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>resl</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>s en n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rmast redaktionell </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndring av texten.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I paragrafens andra stycke f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>resl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>s inskr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nkningar i skyldigheten att g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra ordinarie avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpling
enligt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 5. Vi h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nvisar p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
denna punkt till </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gandena.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>5
</span><span style='font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>I
paragrafens f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta stycke f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>resl</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>s en </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndring i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga om tillhandah</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>llande av viss blankett m.m.
Blankett f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpling n</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r ett fordon som har anv</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nts under
avst</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llning inte l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ngre skall anv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndas beh</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ver inte vara f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rsedd med datum f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r utl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mnandet
och kan ocks</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> tillhandcLh</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>llas p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> enklare s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>n efter anm</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>lan. Detta h</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nger samman med f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>rslaget 1 paragrafens andra
stycke att avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mpling som nu n</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mnts skall vara en f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ruts</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ttning f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r att avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>llning
skall upph</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ra.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>7
</span><span style='font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>I
paragrafens andra stycke regleras f.n, fordons</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>gamas skyldighet att avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpla
blankett f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ordinarie avst</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mpling och att s</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nda
blanketten till TSV,</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-family:Verdana'>Best</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mmelsen
har enligt f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rslaget 1 st</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llet utformats s</span><span style='font-family:
Verdana'>å </span><span style='font-family:Verdana'>att st</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpelkortet
skall ha kommit in till TSV senast den 4 i m</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>naden efter avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mplingsra</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>naden,
vilket i stort sett </span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>verensst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmer med vad som nu faktiskt till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpas. N</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>gon
anledning att kr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>va att avst</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mplingen faktiskt har gjorts under avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mplingsm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>naden
finns inte.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section582>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section583>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop,
1978/79:94</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>'8?</span></p>
<p class=MsoNormal style='margin-top:31.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I paragrafen anges f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ruts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttningama for undantag fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n skyldigheten att f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rse kilometerskattepliktigt fordon raed kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kJiarapparatur.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Paragrafen har kommenterats i avsnittet med v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ra </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ganden. Ut</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver
vad som s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gs d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r kan f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljande framh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Beslut om raedgivande enligt 17 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> tredje stycket VSL b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r inneh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>lla uppgift om de fordon som omfattac
av medgivandet. Till f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljd h</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rav b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndringar av fordons</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garens
vagnpark leda till nya beslut i dispensfr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gan.
Ora fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljer ett eller flera fordon sora om.fattas av raedgivandet
eller vill att raedgivandet skall utsti'</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckas
till att omfatta fler eller andra fordon b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen anra</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>la detta till RSV, Verket tar st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llning i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gan
och raeddelar nytt beslut i fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga om
medgivandets omfattning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt andra stycket 1 den f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>reslagna paragrafen fastst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
RSV skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r och skatteperioder f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskatt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r fordon som omfattas av medgivande enligt paragrafens f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta stycke.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Avsikten med den f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reslagna
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelsen </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r att fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
skall kunna ber</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kna k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckan f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r samtliga fordon som omfattas av medgivandet f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r en och samma period. Uppgift l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas allts</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
vid endast tre tillf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llen under ett </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r. Fordonsskatt uppb</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rs d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>remot f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r arjiars g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llande
skatte</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r och skatteperioder. Anknytningen
till kontrollm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rke och kontrollbesiktning kommer
allts</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> att firmas kvar n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
fordonsskatt men inte n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller kilometerskatt.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>9 </span><span style='font-size:11.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I ett nytt andra stycke 1 paragrafen regleras f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfarandet</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section584>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section585>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>186</span></p>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r undantag har medgivits fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n skyldigheten att f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rse ett kilometerskattepliktigt fordon med kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I st</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llet f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r st</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mpelkort
skall fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild
uppgift om k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan. F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dan s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild uppgift g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelserna
om uppgift till ledning f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>kning av kilometerskatt. Eftersom kilometerskatten kommer att ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knas med ledning av andra uppgifter om k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckan </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n dera som finns 1 en kiloraeterr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knare torde uppgifter som avses i 5 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
1-4 VSK knappast fylla n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gon funktion. Uppgift enligt 5 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
5 VSK skall d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>reraot l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ranas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I den s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilda
uppgiften skall </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ven anges den skatt som bel</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>per p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> den angivna
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckan.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppgiftsl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnandet och
uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rden b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> l</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngt m</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>lja de vanliga best</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mmelserna i VSK. Skyldigheten att l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mna
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngdsuppgift senast den 4 i m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden
efter skatteperioden kan dock t</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nkas vara sv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r att fullg</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra.
Vidare f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilda rutiner skapas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd av skatt. Enligt v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r mening b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
RSV - efter samr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>d med TSV - f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> fastst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lla
vad som skall g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lla i detta avseende </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven om avvikelse d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rvid kan beh</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>va g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n VSK:s best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vissa best</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelser i VSL,
t.ex. 22 och 23 </span><span style='font-size:9.0pt;font-family:Verdana'>§§</span><span
style='font-size:9.0pt;font-family:Verdana'>, bygger p</span><span
style='font-size:9.0pt;font-family:Verdana'>å </span><span style='font-size:
9.0pt;font-family:Verdana'>att skatt p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs. Detta b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lla </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ven 1 de fall som regleras i 8 a och 9 </span><span style='font-size:
9.0pt;font-family:Verdana'>§§</span><span style='font-size:9.0pt;font-family:
Verdana'> VSK. Den k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ngdsuppgift som l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnas b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r leda till att kilometerskatt p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs enligt 22
</span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> andra meningen VSL.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
en s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild uppgift om k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckan enligt
denna paragraf </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r att j</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lla raed
deklaration, vilket framg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r av 50 </span><span
style='font-size:9.0pt;font-family:Verdana'>§ </span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
VSL. Felaktig uppgift kan d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r leda till</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section586>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section587>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-size:11.0pt;
font-family:Verdana'>Prop. 1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>187</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section588>
<p class=MsoNormal style='margin-top:26.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Straff
enligt skattebrottslagen. Vidare kan efterbeskattning enligt 24 eller 25 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> VSL och
skattetill</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gg enligt 27 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> VSL f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rekomma.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>48</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>I
48 </span><span style='font-family:Verdana'>§</span><span style='font-family:
Verdana'> finns best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelser om r</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tt att bruka fordon trots att kilometerr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knarapparaturen
inte </span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>r 1 f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>reskrivet skick. Best</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>mmelsen i f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rsta
stycket ger tillsammans med best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelsen i 46 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'> till resultat att ett kilometerskattepliktigt
fordon inte f</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r brulcas enligt 4S </span><span style='font-family:
Verdana'>§</span><span style='font-family:Verdana'> om fel p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> apparaturen
uppkomraer genom </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tg</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rd sora enligt 32 </span><span style='font-family:
Verdana'>§</span><span style='font-family:Verdana'> vidtas av godlc</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>nt f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>retag, Genora
omformuleringen av paragrafens f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rsta stycke avses detta bli till</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpligt </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ven p</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'> de fall
som avses i 46 </span><span style='font-family:Verdana'>§</span><span
style='font-family:Verdana'>.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Ikraf
ttr</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>dandebest</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelsema</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>De
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>reslagna best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna b</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r i princip tr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>da i l:raft samtidigt med </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndringama
i VSL, I fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga om fordon raed slutsiffra 5 f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>resl</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>s i 4 </span><span
style='font-family:Verdana'>§</span><span style='font-family:Verdana'> VSK </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndrat skatte</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r b</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>de f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r fordonsskatt
och kiloraeterskatt. Detta inneb</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r att det nya skatte</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>ret b</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rjar f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rst en
resp, tv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'> m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nader efter det att det </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ldre
skatte</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>ret g</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>tt till </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nda. Denna period b</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>r l</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ggas till
det nya skatte</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ret som blir 15 m</span><span style='font-family:
Verdana'>å</span><span style='font-family:Verdana'>nader i fr</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ga </span><span
style='font-family:Verdana'>om </span><span style='font-family:Verdana'>fordonsskatt
och 14 m</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>nader i fr</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>ga om kilometerskatt, I den f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>reslagna p,
2 av ikrafttr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>dande-best</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mmelserna l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnas ett f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rslag till hur </span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>verg</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ngen kan
utformas. F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rslaget g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller under f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>ruts</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning att f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rfattnings</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndringama s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>tts i kraft senast den 30 juni 1979.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section589>
<p class=MsoNormal style='margin-bottom:41.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section590>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>188</span></p>
<p class=MsoNormal style='margin-top:26.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>S</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilt yttrande av experten Carlson</span></p>
<p class=MsoNormal style='margin-top:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Avsnitt 4.4 Brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud</span></p>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Jag ansluter mig till utredningsmannens f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rslag i fr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ga
om f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud att bruka fordon utom n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
en ny </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gares skyldighet att betala v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt. Som villkor f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att ett brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud skall h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vas n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r ett skattepliktigt fordon </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r till ny </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r, enligt min mening, g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lla att fordonsskatt betalas f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet som om skatteplikten intr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt vid f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rvet. </span><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>
andra sidan b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r inte kr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vas att kilometerskatt tas ut av den nye </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rning f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rvsdagen. Detta kan kr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>va viss justering av best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mmelserna
om vem sora </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r skattskyldig och om avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpling.</span></p>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Avsnitt 4.5 F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift</span></p>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Jag delar utredningsmannens uppfattning att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgiften vid "f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstag</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsummelse" kan ers</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttas raed ett meddelande till den skattskyldige. Genora
raeddelandet "fe</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r den skattskyldige f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> reda p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
dels att han har f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsummat att l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna uppgift om k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rstr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cka i tid, dels vad som h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nder om f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsummelsen
upprepas. En s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan ordning kan antas v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>sentligt minska bl.a, myndigheternas arbete med f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgifter.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>D</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>remot bitr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>der jag inte f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslaget
att en senare f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsummelse inte skall medf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseningsavgift
om "f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rstag</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ngsf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsuramel-sen" varit urs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ktlig. Att genomf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
det f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslaget skulle inneb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ra att vinsten av en angel</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gen f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>renkling
minskade. Myndigheterna skulle st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llas
inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r problemet att pr</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>va urs</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ktligheten
vid en f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsummelse som ligger l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngt tillbaka i tiden, ibland mer </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n ett </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r.
De saksk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l som kan </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>beropas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
en s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan ordning </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt min mening inte b</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rande. Systemet med meddelande i st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rseningsavgift b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ses som ett </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ggande f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
beskattningsrayndigheten att alltid och ex officio efterge f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsavgiften vid f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rstag</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngsf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsuramelse.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section591>
<p class=MsoNormal style='margin-bottom:36.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section592>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>I89</span></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:300.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Bilaga
1</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:33.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rteckning
</span><span style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>ver
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rfattningar p</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'> v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gtrafikbeskattningens<br>
omr</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>de, m.ra________________________________________ </span></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:32.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>A.
Nu g</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llande f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rfattningar</span></p>
<p class=MsoNormal style='margin-top:6.0pt'><span style='font-family:Verdana'>1. V</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gtrafikskattelagen</span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:11.5pt'>
<td width=28 valign=top style='width:20.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'>SkU</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'>41,</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>rskr</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'>254</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=28 valign=top style='width:20.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>SkU</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>38,</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-family:Verdana'>rskr</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>295</span></p>
</td>
</tr>
<tr style='height:20.4pt'>
<td width=28 valign=top style='width:20.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'>SkU</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'>59,</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-family:Verdana'>rskr</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'>385</span></p>
</td>
</tr>
<tr style='height:20.65pt'>
<td width=28 valign=top style='width:20.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'>SkU</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'>26,</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-family:Verdana'>rskr</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'>186</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=28 valign=top style='width:20.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>LU ;</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>5,</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-family:Verdana'>rskr</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>113</span></p>
</td>
</tr>
<tr style='height:20.65pt'>
<td width=28 valign=top style='width:20.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'>SkU</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'>61,</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>rskr</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'>346</span></p>
</td>
</tr>
<tr style='height:19.9pt'>
<td width=28 valign=top style='width:20.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>SkU</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>6,</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>rskr</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>28</span></p>
</td>
</tr>
<tr style='height:13.9pt'>
<td width=28 valign=top style='width:20.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>SkU</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>22,</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>rskr</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>136</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=28 valign=top style='width:20.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'>SkU</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'>21,</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>rskr</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'>120</span></p>
</td>
</tr>
<tr style='height:12.5pt'>
<td width=28 valign=top style='width:20.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'>SkU</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'>39,</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>rskr</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'>192</span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-left:34.0pt'><span style='font-family:Verdana'>(1973:601)</span><span
style='font-family:Verdana'> </span><span style='font-family:
Verdana'>prop 1973:94,</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:104.0pt;margin-bottom:
0cm;margin-left:32.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndrad SFS 1974:316 " 1974:98, " "
1974:869 " 1974:164, (ikrafttr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>dande SFS 1974:873) </span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ndrad SFS 1975:276 prop
1975:62,</span></p>
<p class=MsoNormal style='margin-left:76.0pt'><span style='font-family:Verdana'>"
1975:1421 " 1975/76:15,</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:86.0pt;margin-bottom:
0cm;margin-left:32.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>"
1976:337 " 1975/76:181, (ikrafttr</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>dande SFS 1976:719) </span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndrad SFS
1976:880 prop 1976/77:20,</span></p>
<p class=MsoNormal style='margin-left:76.0pt'><span style='font-family:Verdana'>"
1977:60 " 1976/77:68,</span></p>
<p class=MsoNormal style='margin-left:75.0pt'><span style='font-family:Verdana'>"
1978:72 " 1977/78:78,</span></p>
<p class=MsoNormal style='margin-left:75.0pt'><span style='font-family:Verdana'>"
1978:118 " 1977/78:94,</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>" 1978:199 "
1977/78:136, SkU 50, rskr 263</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:104.0pt;margin-bottom:
0cm;margin-left:31.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>2. V</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gtrafikskattekung</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>relsen
(1973:776)<br>
</span><span style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>ndrad
SFS 1974:874</span></p>
<p class=MsoNormal style='margin-left:75.0pt'><span style='font-family:Verdana'>"</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>1975:280</span></p>
<p class=MsoNormal style='margin-left:75.0pt'><span style='font-family:Verdana'>"</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>1976:341</span></p>
<p class=MsoNormal style='margin-left:48.0pt'><span style='font-family:Verdana'>"
"</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>1976:770</span></p>
<p class=MsoNormal style='margin-left:48.0pt'><span style='font-family:Verdana'>"
"</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>1977:948</span></p>
<p class=MsoNormal style='margin-left:75.0pt'><span style='font-family:Verdana'>"</span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>1978:127</span></p>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:75.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>"
1978:331 '</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:91.0pt;margin-bottom:
0cm;margin-left:30.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Kung</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>relsen
(1973:777) om </span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>terbetalning och avr</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>kning av v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gtrafikskatt
m.m. f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>r fordon som anv</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>nts utom riket</span></p>
<p class=MsoNormal style='margin-left:30.0pt'><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndrad SFS 1974:876 (omtryckt)</span></p>
<p class=MsoNormal style='margin-left:74.0pt'><span style='font-family:Verdana'>"
1975:281</span></p>
<p class=MsoNormal style='margin-left:74.0pt'><span style='font-family:Verdana'>"
1976:768 (omtryckt)</span></p>
<p class=MsoNormal style='margin-left:46.0pt'><span style='font-family:Verdana'>"
" 1978:128</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:30.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>lagen
(1976:338) om v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gtrafikskatt p</span><span style='font-family:Verdana'>å</span></p>
<p class=MsoNormal style='margin-left:30.0pt'><span style='font-family:Verdana'>vissa
fordon, som icke </span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>r registrerade</span></p>
<p class=MsoNormal style='margin-left:31.0pt'><span style='font-family:Verdana'> iket</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>prop 1975/76:181, SkU 61, rskr 346</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:30.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndrad SPS 1978:119 " 1977/78:94, SkU 39,
rskr 192</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section593>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section594>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-size:11.0pt;
font-family:Verdana'>Prop. 1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>190</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section595>
<p class=MsoNormal style='margin-top:28.0pt;margin-right:201.0pt;margin-bottom:
0cm;margin-left:24.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rordningen (1976:769) om uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd m.m. av v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> vissa fordon, som icke </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r registrerade 1 riket</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:17.0pt;
margin-left:24.0pt'><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndrad SFS 1978:408</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section596>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>lagen
(1975:278) om neds</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttning av fordonsskatt p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> traktorer och sl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>pvagnar
m.m.</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndrad
SFS 1978:121</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:25.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>prop 1977/78:94, SkU 39, rskr 192</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section597>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section598>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Lagen (1976:339) om saluvagnsskatt</span></p>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndrad
SFSf 1578:122</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>" 1975/76:181, SkU 61, rskr 346 " 1977/78:94, SkU
39, rskr 192</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section599>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:219.0pt;margin-bottom:
17.0pt;margin-left:25.0pt'><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rordningen (1976:767) om uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av saluvagnsskatt, m.m.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section600>
<p class=MsoNormal style='margin-top:31.0pt'><span style='font-family:Verdana'>10.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen (1973:779) om beskattning av motorfordon,
som </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r inf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rt i svensk export-vagnsf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rteckning</span></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>ändrad
SFS 1978:129</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kung</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>relsen (1973:780) om interimsskatt</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section601>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:226.0pt;margin-bottom:
0cm;margin-left:26.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>11. Kung</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>relsen
(1973:784) om visst undantag fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:219.0pt;margin-bottom:
0cm;margin-left:27.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>12. F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rordningen (1978:407) om befrielse
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n eller neds</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttning av viss indirekt skatt, m.m.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:219.0pt;margin-bottom:
0cm;margin-left:27.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>13. F</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rordningen
(1978:89) om f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrifter i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section602>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section603>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>191</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section604>
<p class=MsoNormal style='margin-top:28.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>B.
</span><span style='font-family:Verdana'>Ö</span><span style='font-family:Verdana'>vriga
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rfattningar</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:23.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Lagen
(1973:602) om s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskild v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gtrafikskatt prop 1973:94, SkU 41, rskr 254</span></p>
<p class=MsoNormal style='margin-left:22.0pt'><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndrad SFS 1975:277 " 1975:62, SkU 26, rskr
186</span></p>
<p class=MsoNormal style='margin-left:34.0pt'><span style='font-family:Verdana'>"
" 1975:1408 " 1975/76:29, SkU 15, rskr 68</span></p>
<p class=MsoNormal style='margin-left:22.0pt'><span style='font-family:Verdana'>upph</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>vd "
1978:118 " 1977/78:94, SkU 39, rskr 192</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:146.0pt;margin-bottom:
0cm;margin-left:23.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Kilometerskattekung</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>relsen (1972:591)</span></p>
<p class=MsoNormal style='margin-left:22.0pt'><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndrad SPS 1973:77</span></p>
<p class=MsoNormal style='margin-left:33.0pt'><span style='font-family:Verdana'>"
" 1973:682</span></p>
<p class=MsoNormal style='margin-left:22.0pt'><span style='font-family:Verdana'>upph</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>vd "
1973:776</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:164.0pt;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Kung</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>relsen
(1973:785) om inbetalning av avgift f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r kilometerr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knare m.m.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:23.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Lagen
(1975:279) om indrivning av avgift f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r kilometerr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knare m.m. prop 1975:62, SkU 26, rskr 186</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:164.0pt;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rordningen
(1975:283) om kilometerr</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>knarapparatur till vissa sl</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>pvagnar</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:22.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndrad SFS 1976:53</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:164.0pt;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Kung</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>relsen
(1973:788) om neds</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ttning av eller befrielse fr</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>n v</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>gtrafikskatt
i vissa fall</span></p>
<p class=MsoNormal style='margin-left:23.0pt'><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ndrad SPS 1975:282</span></p>
<p class=MsoNormal style='margin-left:66.0pt'><span style='font-family:Verdana'>"
1978:130</span></p>
<p class=MsoNormal style='margin-left:22.0pt'><span style='font-family:Verdana'>upph</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>vd "
1978:407</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:169.0pt;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Kung</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>relsen
(1974:875) om s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskild uppb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rd av viss v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gtrafikskatt, m.m.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:164.0pt;margin-bottom:
0cm;margin-left:21.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rordningen
(1976:718) om s</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>rskild uppb</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rd av viss v</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>gtrafikskatt, m.m.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section605>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section606>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>192</span></p>
<p class=MsoNormal style='margin-top:28.0pt;margin-right:180.0pt;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>9. F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rordningen (1977:62) om s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskild uppb</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd
av viss v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt, m.m.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:182.0pt;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>.10. F</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rordningen (1978:131)
om s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av viss v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt,m.m.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>C. Bet</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nkanden</span></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:22.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>SOU 1968:50</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>Traktorbeskattning</span></p>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>" 1969:45</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;
font-family:Verdana'>Pordonsbeskattningen</span></p>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>" 1970:36</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerbeskattning</span></p>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>" 1972:42</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;
font-family:Verdana'>V</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikbeskattningen</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:130.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>" 1977:6 </span><span style='font-size:9.0pt;
font-family:Verdana'>Ö</span><span style='font-size:9.0pt;font-family:Verdana'>versyn
av det skatteadministrativa sanktionssystemet 1, Eftergift och besv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r m.m.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:21.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>D. Vissa </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ldre
propositioner</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:131.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop 1970:138 F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslag
bl.a. till en etappvis oml</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ggning av automobilskatten f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r tyngre fordon enligt kostnadsansvarighetsprincipen</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:130.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>" 1971:97 F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslag
till Inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rande av best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser om </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>terbetalning
av automobilskatt vid utlandsk</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rning</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:130.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>" 1971:152 F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslag
bl.a. till "rullande uppb</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd" av automobilskatt</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:130.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>" 1971:153 Principf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rslag om inf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rande
av kilometerskatt</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:130.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>" 1972:115 F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslag
till andra etappen av oml</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ggningen av automobilskatten (j</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r prop.
1970:138) och till best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelser om skyldighet att montera kilometerr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparatur 1 vissa fordon</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section607>
<p class=MsoNormal style='margin-bottom:43.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section608>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>193</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section609>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section610>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>TABELLER</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Tabell 1. (avsnitt 2</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r, skatteperioder
och upp-,4) b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nad f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikskatt</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Bilaga 2</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section611>
<p class=MsoNormal style='margin-top:7.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section612>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Slut- Skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r/
siffra Skatteperioder</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Fordonsskatt</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kilometerskatt</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section613>
<p class=MsoNormal style='margin-top:7.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section614>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=265 height=73>
<tr>
<td valign=top align=left height=73 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-maj</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>maj-april<br>
juni- augusti februari-april<br>
Geptember-november raaj-juni<br>
december-februari juli-oktober<br>
mars-maj</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>november-januari</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=265 height=73>
<tr>
<td valign=top align=left height=73 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>september-augusti</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juli-juni<br>
september-november maj-juni<br>
december-februari juli-oktober<br>
mars-maj</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>november-januari</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-augusti februari-april</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=194 height=14>
<tr>
<td valign=top align=left height=14 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>september-november
maj-juni</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-left:34.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r maj-april</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=59 height=24>
<tr>
<td valign=top align=left height=24 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatteperioder</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:87.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>maj-juli augusti-oktober november-januari februari-april</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:33.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:91.0pt;margin-bottom:
0cm;margin-left:33.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatteperioder</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:33.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r juli-juni</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=59 height=25>
<tr>
<td valign=top align=left height=25 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatteperioder</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:86.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juli-september oktober-december januari-mars april-juni</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4 och skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>5</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:91.0pt;margin-bottom:
0cm;margin-left:33.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatteperioder</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:33.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
december-november</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=59 height=23>
<tr>
<td valign=top align=left height=23 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatteperioder</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>december-februari</span></p>
<p class=MsoNormal style='margin-left:86.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>mars-maj</span></p>
<p class=MsoNormal style='margin-left:88.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-augusti</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:33.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
januari-december</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=59 height=24>
<tr>
<td valign=top align=left height=24 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatteperioder</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:87.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>."januari-mars april-juni Juli-september
oktober-december</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:33.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
februari-januari</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=59 height=25>
<tr>
<td valign=top align=left height=25 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatteperioder</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:87.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari-april maj-juli augusti-oktober november-januari</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>april-mars januari-mars april-juni juli-september
oktober-december</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-maj</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mars-raa j</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-augusti</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>september-november</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>december-februari</span></p>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>november-oktober juli-oktober november-januari
februari-april</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>december-november september-november de c embe r-februari
mars-maj juni-augusti</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>januari-december oktober-december januari-mars april-juni
juli-september</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>april</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>april augusti oktober januari</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>maj</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>maj</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>augusti novenber
iebruari</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>september
december mars</span></p>
<p class=MsoNormal style='margin-top:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>augusti</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>augusti november februari maj</span></p>
<p class=MsoNormal style='margin-top:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>noveraber</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>november februari maj augusti</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>december</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>december mars juni september</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>januari</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>januari april augusti oktober</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section615>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section616>
<p class=MsoNormal style='margin-top:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>13 Riksdagen 1978/79. 1 saml. Nr 94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>forts.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section617>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section618>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>194</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section619>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section620>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Slut- Skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r/
siffra skatteperioder</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Fordonsskatt</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kilometerskatt</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nad</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section621>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section622>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=68 height=147>
<tr>
<td valign=top align=left height=147 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>februari</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari maj</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>augusti
november</span></p>
<p class=MsoNormal style='margin-top:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>mars</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>mars juni september</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=332 height=74>
<tr>
<td valign=top align=left height=74 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r mars-februari</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari-januari<br>
skatte- mars-maj</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>november-januari</span></p>
<p class=MsoNormal style='margin-left:60.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>perioder jiini-augusti februari-april
september-november maj-juni december-februari juli-oktober</span></p>
</td>
</tr>
</table>
</div>
<br clear=ALL>
<p class=MsoNormal style='margin-top:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
april-mars</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=59 height=25>
<tr>
<td valign=top align=left height=25 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>skatteperioder</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:60.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>april-juni juli-september oktober-december januari-mars</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>mars-februari december-februari mars-maj juni-augusti
september-november december</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section623>
<p class=MsoNormal style='margin-bottom:79.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section624>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>Prop. 1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>195</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section625>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section626>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Tabell 2.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Vissa
uppgifter om antalet</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section627>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:14.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>(avsnitt 3.1.1) </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>renden
</span><span style='font-size:9.0pt;font-family:Verdana'>om </span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rseningsavgift m.m.</span></p>
<p class=MsoNormal style='margin-bottom:16.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:96.7pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:96.7pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>L</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n</span></p>
</td>
<td width=114 colspan=3 valign=top style='width:85.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:96.7pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:11.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Antal resp. andel </span><span style='font-size:8.0pt;
font-family:Verdana'>(%) </span><span style='font-size:9.0pt;font-family:
Verdana'>kiloraeterskattepliktiga fordon den 23 december 1977</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><i><span style='font-size:8.0pt;
font-family:Verdana'>andel </span></i><i><span style='font-size:8.0pt;
font-family:Verdana'>fo</span></i></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:96.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Andel av
totala antalet uts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nda meddelanden om f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rseningsuppgift under f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta kvartalet 1978,</span></p>
</td>
<td width=87 colspan=2 valign=top style='width:65.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:96.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppgiven eftergifts-procent</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:96.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Antal
mandagar f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r handl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ggning av f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs.
avg.</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rende!</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:96.7pt'>
<p class=MsoNormal style='margin-right:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kolumn 2 Kolumn b</span></p>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>n</span></i></b></p>
</td>
</tr>
<tr style='height:9.35pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=78 colspan=2 valign=top style='width:58.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>6</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:20.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>7</span></p>
</td>
</tr>
<tr style='height:15.6pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>AB</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>29</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>809</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>13,2</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-left:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>20,5</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>ca</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>77</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>510</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-right:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>58</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>C</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>942</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2,6</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2,2</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>61</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-right:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>97</span></p>
</td>
</tr>
<tr style='height:13.9pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>D</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>671</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2,5</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1,9</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>10</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>120</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-right:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>47</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>E</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>9</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>243</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>4,1</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3,9</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>20</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>100</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-right:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>92</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>8</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>586</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,8</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3,2</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>15</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>- 25</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>260</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:29.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>33</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>G</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>972</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2,P</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:26.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1,7</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>10</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>51</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:29.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>117</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>H</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>7</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>157</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,2</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2,8</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>50</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>300</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:29.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>24</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>557</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>0,7</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>0,5</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>16</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>97</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>K</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>744</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,7</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1,3</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>20</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>50</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>75</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>L</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>9</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>322</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4,1</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3,5</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>13</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>200</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>47</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>K</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>16</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>112</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>7,1</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>6,8</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>13</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>450</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:29.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>36</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>7</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>480</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,3</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3,0</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>90</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:29.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>83</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:19.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>0</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>17</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>469</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>7,7</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>9,4</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>18</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>352</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>50</span></p>
</td>
</tr>
<tr style='height:13.2pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>P</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>11</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>950</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5,3</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4,8</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>15</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>510</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-right:29.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>23</span></p>
</td>
</tr>
<tr style='height:12.95pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>R</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>9</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>686</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>4,3</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3,4</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>10</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>- 12</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>72</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.95pt'>
<p class=MsoNormal style='margin-right:29.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>135</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>S</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>10</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>294</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>4,5</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3,9</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>15</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>190</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:29.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>54</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>T</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>6</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>587</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2,9</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2,8</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>10</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>250</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-right:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>26</span></p>
</td>
</tr>
<tr style='height:13.2pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>U</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>6</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>143</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2,7</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3,8</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>35</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>100</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-right:29.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>61</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>9</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>430</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>4,2</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3,4</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>12</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>91</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-right:29.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>104</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span lang=EN-US
style='font-size:9.0pt;font-family:Verdana'>X</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>7</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>495</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3,3</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2,9</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>15</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>200</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-right:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>37</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Y</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>9</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>248</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>4,1</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4,3</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>15</span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>- 20</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>210</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:30.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4-1</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>676</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2,5</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2,2</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>10</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>200</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>28</span></p>
</td>
</tr>
<tr style='height:13.9pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>A C</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>10</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>226</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>4,5</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3,6</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>24</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>140</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-right:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>73</span></p>
</td>
</tr>
<tr style='height:17.75pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>BlJ</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>11</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>477</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5,1</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5,2</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>20</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>55</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-right:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>209</span></p>
</td>
</tr>
<tr style='height:11.3pt'>
<td width=53 valign=top style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Total</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>226</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>276</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>l</span><span style='font-size:9.0pt;font-family:Verdana'>Ö</span><span
style='font-size:9.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>100</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>-</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4 578</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:26.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>-</span></p>
</td>
</tr>
<tr style='height:19.9pt'>
<td width=53 style='width:39.6pt;padding:0cm 2.0pt 0cm 2.0pt;height:19.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Genomsnitt</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>-</span></p>
</td>
<td width=39 valign=top style='width:29.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>-</span></p>
</td>
<td width=106 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>-</span></p>
</td>
<td width=25 valign=top style='width:18.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=62 valign=top style='width:46.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>-</span></p>
</td>
<td width=81 valign=top style='width:60.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>-</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>226 276</span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-left:347.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4 573</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section628>
<p class=MsoNormal style='margin-bottom:27.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section629>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>196</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
18.0pt;margin-left:3.0pt'><span style='font-size:9.0pt;font-family:Verdana'>Tabell
3, Relativ frek?>r8ns f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r olika
brister som raed-(avsnitt 3,1.4) f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rt
att kilometerr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knarapparatur inte godk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nts vid s.k. l</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>pande
besiktning (ASB;s unders</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kning i september 1977)</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section630>
<p class=MsoNormal style='margin-top:24.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Brusten plombering Plombering saknades Plomberingen var
bristf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llig R</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarapparaturen var ur funktion Myndighetsplombering
var inte gjord R</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>knare saknades Avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingen var inte l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>sbar </span><span style='font-size:9.0pt;font-family:Verdana'>Ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vrigt</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Procent av totala antalet besikti-gade fordon</span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:25.2pt'>
<td width=48 valign=top style='width:36.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:25.2pt'>
<p class=MsoNormal style='margin-left:24.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>3,</span></b></p>
</td>
<td width=85 valign=top style='width:64.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:25.2pt'>
<p class=MsoNormal style='margin-right:50.0pt'><b><span style='font-size:
9.0pt;font-family:Verdana'>,1</span></b></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=48 valign=top style='width:36.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:23.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>2,</span></b></p>
</td>
<td width=85 valign=top style='width:64.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-right:51.0pt'><b><span style='font-size:
9.0pt;font-family:Verdana'>,6</span></b></p>
</td>
</tr>
<tr style='height:13.9pt'>
<td width=48 valign=top style='width:36.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:23.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>0,</span></b></p>
</td>
<td width=85 valign=top style='width:64.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-right:51.0pt'><b><span style='font-size:
9.0pt;font-family:Verdana'>,4</span></b></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=48 valign=top style='width:36.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:23.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>1,</span></b></p>
</td>
<td width=85 valign=top style='width:64.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-right:51.0pt'><b><span style='font-size:
9.0pt;font-family:Verdana'>,8</span></b></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=48 valign=top style='width:36.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:23.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>1,</span></b></p>
</td>
<td width=85 valign=top style='width:64.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:51.0pt'><b><span style='font-size:
9.0pt;font-family:Verdana'>5</span></b></p>
</td>
</tr>
<tr style='height:13.2pt'>
<td width=48 valign=top style='width:36.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:23.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>0,</span></b></p>
</td>
<td width=85 valign=top style='width:64.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-right:51.0pt'><b><span style='font-size:
9.0pt;font-family:Verdana'>,1</span></b></p>
</td>
</tr>
<tr style='height:14.15pt'>
<td width=48 valign=top style='width:36.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal style='margin-left:23.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>0,</span></b></p>
</td>
<td width=85 valign=top style='width:64.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal style='margin-right:51.0pt'><b><span style='font-size:
9.0pt;font-family:Verdana'>,1</span></b></p>
</td>
</tr>
<tr style='height:16.8pt'>
<td width=48 valign=top style='width:36.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:24.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>0:</span></b></p>
</td>
<td width=85 valign=top style='width:64.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-right:51.0pt'><b><span style='font-size:
9.0pt;font-family:Verdana'>,4</span></b></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section631>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:256.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>9,9</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section632>
<p class=MsoNormal style='margin-bottom:70.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section633>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>197</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section634>
<p class=MsoNormal style='margin-top:32.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section635>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:29.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>r-t </span><span style='font-size:5.0pt;font-family:Verdana'>«</span><span
style='font-size:5.0pt;font-family:Verdana'>S P</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:11.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>O -P 4 (U rH > CO CO P rH fl (U</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>"rS,
CO </span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:27.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>CJ c>J</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:7.0pt;
font-family:Verdana'>o o</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section636>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section637>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>"3 </span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>S CO</span></p>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>S -P</span></p>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>P fl</span></p>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>to CO</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>O</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-right:10.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH VD CO C\J</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:3.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>ro</span></b></p>
<p class=MsoNormal><b><span style='font-size:5.0pt;font-family:Verdana'>VD</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section638>
<p class=MsoNormal style='margin-top:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section639>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl CO</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>> cu ra</span></b></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>CO rH 4 ra</span></p>
<p class=MsoNormal style='margin-right:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>cu :o 3</span></p>
<p class=MsoNormal style='margin-right:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>•</span><span style='font-size:6.0pt;font-family:Verdana'>.j
tp tH ,Q</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-right:21.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>VD CTi</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:7.0pt;
font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-top:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>O</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>o o</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section640>
<p class=MsoNormal style='margin-top:6.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section641>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=8>
<tr>
<td valign=top align=left height=8 style='padding-top:0cm;padding-right:1.9pt;
padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><i><span style='font-size:5.0pt;font-family:Verdana'>r-i</span></i></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=8>
<tr>
<td valign=top align=left height=8 style='padding-top:0cm;padding-right:1.9pt;
padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CTi</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=12>
<tr>
<td valign=top align=left height=12 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>o</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=8>
<tr>
<td valign=top align=left height=8 style='padding-top:0cm;padding-right:1.9pt;
padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>0></span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-left:1.0pt'><i><span style='font-size:8.0pt;
font-family:Verdana'>u</span></i></p>
<p class=MsoNormal style='margin-top:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>-p</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>1 </span><span style='font-size:5.0pt;font-family:
Verdana'>•</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO '-</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph i</span><span
style='font-size:5.0pt;font-family:Verdana;text-transform:uppercase'>—</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph </span><span
style='font-size:5.0pt;font-family:Verdana'>r-</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>co a</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:10.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>U rH<br>
CO</span></p>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>S cu</span></p>
<p class=MsoNormal><i><span style='font-size:6.0pt;font-family:Verdana'>■n .a</span></i></p>
<p class=MsoNormal style='margin-left:2.0pt'><i><span style='font-size:6.0pt;
font-family:Verdana'>U E</span></i></p>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>H P</span></p>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph </span><span
style='font-size:5.0pt;font-family:Verdana'>03</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:10.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>P( CD<br>
CU</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>H</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:36.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>ca •p </span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>fl</span></b></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><i><span style='font-size:6.0pt;
font-family:Verdana'>fl I U</span></i></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>> (D 4J CO</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO rH fj ra rH</span></p>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CU :o CO -H</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>■■,
tH tH rH </span><span style='font-size:5.0pt;font-family:Verdana'>Ä</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:36.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO </span><span style='font-size:7.0pt;font-family:Verdana'>+
fl </span><span style='font-size:5.0pt;font-family:Verdana'>CO</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:27.0pt'><span style='font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.95pt'>
<td width=24 valign=top style='width:18.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.95pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>00</span></p>
</td>
<td width=30 valign=top style='width:22.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.95pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>UA</span></p>
</td>
<td width=24 valign=top style='width:18.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.95pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.95pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>r-</span></b></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=24 valign=top style='width:18.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>r</span></b></p>
</td>
<td width=30 valign=top style='width:22.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>Lr%</span></p>
</td>
<td width=24 valign=top style='width:18.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>H</span></p>
</td>
</tr>
<tr style='height:6.5pt'>
<td width=24 valign=top style='width:18.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 valign=top style='width:22.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH</span></p>
</td>
<td width=24 valign=top style='width:18.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CM</span></p>
</td>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
</table>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>o o</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:25.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO CO</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section642>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section643>
<p class=MsoNormal style='margin-right:15.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl W) </span><span style='font-size:6.0pt;font-family:
Verdana'>•</span><span style='font-size:6.0pt;font-family:Verdana'>rH fl </span><span
style='font-size:6.0pt;font-family:Verdana'>•</span><span style='font-size:
6.0pt;font-family:Verdana'>H ■P fl -P .M</span></p>
<p class=MsoNormal style='margin-right:17.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>CO :o cn H U </span><span style='font-size:5.0pt;
font-family:Verdana'>iH CU </span><span style='font-size:5.0pt;font-family:
Verdana'>•</span><span style='font-size:5.0pt;font-family:Verdana'>H TS </span><span
style='font-size:6.0pt;font-family:Verdana'>-P fl</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:29.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>I</span></p>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl<br>
fl O </span></p>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>> cu
ra CO</span></p>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>CO H h
rH</span></p>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>cu :o 05 -rH</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:25.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:24.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>H</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:23.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>CTi C\J</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>o o</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section644>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section645>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:15.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>cn</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><i><span style='font-size:7.0pt;
font-family:Verdana'>U</span></i></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>cu</span></b></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO P</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>m</span></b><b><span style='font-size:7.0pt;font-family:
Verdana'> </span></b><b><span style='font-size:7.0pt;font-family:
Verdana'>t/3</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><i><span style='font-size:7.0pt;
font-family:Verdana'>U</span></i></b><b><i><span style='font-size:7.0pt;
font-family:Verdana'> </span></i></b><b><i><span style='font-size:7.0pt;
font-family:Verdana'><</span></i></b></p>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>O</span></b><b><span
style='font-size:7.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:7.0pt;font-family:Verdana'>-</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:28.0pt;margin-right:28.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>tiO CO iH ra ra fl o -</span><span style='font-size:6.0pt;
font-family:Verdana'>ö</span><span style='font-size:6.0pt;font-family:Verdana'>
</span><span style='font-size:5.0pt;font-family:Verdana'>1 </span><span
style='font-size:6.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>(in</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>CO</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:17.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>-p fl</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
<p class=MsoNormal style='margin-top:28.0pt;margin-right:30.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><i><span style='font-size:5.0pt;
font-family:Verdana'>H H ■H</span></i></p>
<p class=MsoNormal style='margin-right:19.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>-P <span style='text-transform:uppercase'>Ph</span></span></p>
<p class=MsoNormal style='margin-right:19.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
<p class=MsoNormal style='margin-right:21.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>,t< 03</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><i><span style='font-size:5.0pt;
font-family:Verdana'>CO U</span></i></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:11.0pt;
font-family:Verdana'>S</span></b></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O-H</span></p>
<span style='font-size:1.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-bottom:18.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.25pt'>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>m</span></b></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>VD</span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>r<</span></b></p>
</td>
<td width=42 valign=top style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>C3></span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>M</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><i><span style='font-size:5.0pt;font-family:Verdana'>r-\</span></i></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>t<A</span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>a</span></p>
</td>
<td width=42 valign=top style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>U</span></p>
</td>
</tr>
<tr style='height:33.1pt'>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:33.1pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:33.1pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>t<A</span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:33.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>fl</span></b></p>
</td>
<td width=42 valign=top style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:33.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:33.1pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>VD</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>■P</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=42 valign=top style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:3.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>1</span></b></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:6.0pt'>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>fl</span></b></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>f</span></b></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>cu</span></b></p>
</td>
<td width=42 valign=top style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>,p</span></p>
</td>
<td width=42 valign=top style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:11.05pt'>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><b><span style='font-size:8.0pt;font-family:Verdana'>fl
fl </span></b><b><span style='font-size:6.0pt;font-family:Verdana'>,y 03</span></b></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>S o</span></b></p>
</td>
<td width=42 valign=top style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>:cO
U</span></i></b></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=42 valign=top style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:10.55pt'>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>tp</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>-p</span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
</td>
<td width=42 valign=top style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>tp</span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>»</span><span
style='font-size:5.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>«</span><span
style='font-size:5.0pt;font-family:Verdana'>0 CO</span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>«</span></b><b><span
style='font-size:7.0pt;font-family:Verdana'>0</span></b></p>
</td>
<td width=42 valign=top style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:10.8pt'>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana;
text-transform:uppercase'>Ph</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph </span><span
style='font-size:5.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
</td>
<td width=42 valign=top style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-right:12.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>M </span><span style='font-size:6.0pt;font-family:Verdana'>•</span><span
style='font-size:6.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-size:15.0pt;
font-family:Verdana'>1</span></b></p>
</td>
</tr>
<tr style='height:6.0pt'>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>H <span
style='text-transform:uppercase'>Ph</span></span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=42 valign=top style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>fH</span></p>
</td>
<td width=24 style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;height:6.0pt'>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>§</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=19 valign=top style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 <span style='text-transform:uppercase'>Ph</span></span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=42 style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-family:
Verdana'>></span></i></b><span style='font-family:Verdana'> </span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>P</span></p>
</td>
</tr>
<tr style='height:7.2pt'>
<td width=19 style='width:14.15pt;padding:0cm 2.0pt 0cm 2.0pt;height:7.2pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana;
text-transform:uppercase'>Ph</span></b></p>
</td>
<td width=36 valign=top style='width:27.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.2pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>fn CO</span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.2pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>[iH</span></p>
</td>
<td width=42 valign=top style='width:31.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.2pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>:0</span></p>
</td>
<td width=24 valign=top style='width:18.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.2pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section646>
<p class=MsoNormal style='margin-bottom:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section647>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>198</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section648>
<p class=MsoNormal style='margin-bottom:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>«</span><span
style='font-size:6.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana;
text-transform:uppercase'>pH </span><span style='font-size:4.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO=P</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>-P</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>O -P</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>-P 0</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>H</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:23.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>.</span></b></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>> CO</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>VD</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>a></span></i></b></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CVJ</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>tt</span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:20.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>C</span><span style='font-size:4.0pt;font-family:Verdana'>ö</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>COHJ</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:18.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>«</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>.*</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>..</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><i><span style='font-size:3.0pt;
font-family:Verdana'>t.</span></i></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>..</span></b></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o -P</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:13.0pt'><i><span style='font-size:4.0pt;
font-family:Verdana'>r-t</span></i></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>ITv</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-t</span></i></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CTi</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>OtT</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-i</span></i></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O <span
style='text-transform:uppercase'>Ph</span></span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>■(R
CO</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>C<</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-t</span></i></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>t-</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'><-t</span></i></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>H O
</span><span style='font-size:6.0pt;font-family:Verdana'>P4</span></p>
</td>
</tr>
<tr style='height:7.7pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rf</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>S</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>§</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>+</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>»</span></b></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>cJ</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>CM</span></i></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>t</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>•</span></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>t</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CvJ</span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fl</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>m</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>"*</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>C~</span></i></b></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CVl</span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>•</span><span
style='font-size:4.0pt;font-family:Verdana'>sl-</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>in</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>H</span></p>
</td>
</tr>
<tr style='height:7.9pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>(>j</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CVJ</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>tn</span></p>
</td>
</tr>
<tr style='height:7.9pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>u</span></i></b></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>fl 1</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fl</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:3.0pt;font-family:Verdana'>03 CO</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span lang=EN-US style='font-size:6.0pt;font-family:
Verdana'>X</span></i></b></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>H ra</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>:cO</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>03 ra</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:11.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>U</span></i></b></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>3</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>to</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:10.8pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>•</span><span
style='font-size:4.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><i><span style='font-size:6.0pt;font-family:Verdana'>CO U</span></i></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>cr,</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>OD</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ro</span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CVJ</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CVJ</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>tn</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O</span></p>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>o</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana;
text-transform:uppercase'>Ph</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:7.0pt'><b><i><span style='font-size:
6.0pt;font-family:Verdana'>:0</span></i></b></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>t~</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>t~</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>to</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o"</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-i</span></i></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>■c</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>H</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana;
text-transform:uppercase'>Ph</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>tp</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>VD</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-t</span></i></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-i</span></i></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>U </span></i></b><b><i><span
style='font-size:6.0pt;font-family:Verdana'>•</span></i></b></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>bD
</span></i></b></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fl r-</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ra</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>•</span><span
style='font-size:6.0pt;font-family:Verdana'>H C-</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ra</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>■P</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:6.0pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>o</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>:s</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fl</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>VD</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>a</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CM</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>to</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>cr</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>H rH</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>pq</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>K></span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>to</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-\</span></i></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>•</span><span
style='font-size:4.0pt;font-family:Verdana'>H </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>-P
03</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>C</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>rP</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03 1</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>P s</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rHP</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>+3 cu</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03 ra</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03 -P</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>tp CO</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>H <span
style='text-transform:uppercase'>Ph</span></span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:7.0pt'><i><span style='font-size:4.0pt;
font-family:Verdana'>rH U</span></i></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>C\J</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-t</span></i></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>f-</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>ir\</span></i></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>to</span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>cn</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>to</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>> CO</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:3.0pt;
font-family:Verdana'>h</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><i><span style='font-size:
9.0pt;font-family:Verdana'>»</span></i></b><b><i><span style='font-size:9.0pt;
font-family:Verdana'>.</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>*</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><i><span style='font-size:4.0pt;
font-family:Verdana'>m.</span></i></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>..</span></b></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:3.0pt;
font-family:Verdana'>M</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>.*</span></b></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>..</span></b></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>E cn</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO <span
style='text-transform:uppercase'>Ph </span>rH</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>O</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>ir\</span></i></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>tr\</span></i></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CVJ</span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>I</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>:o -p</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:13.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>•</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>*</span></b></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>r<</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>f-</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
</tr>
<tr style='height:10.8pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ra -H</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>'otp </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-i</span></i></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH
M</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>■P</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03
fl</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>.P</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>tp -H</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>-P</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ra</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>HJ</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>VD</span></p>
</td>
<td width=19 style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>0</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r</span></i></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-t</span></i></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>cn</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03 >i</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>C</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>r-</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>t<-\</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>LTN</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-t</span></i></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>to</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CvJ</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>1</span><span
style='font-size:4.0pt;font-family:Verdana'>—</span><span style='font-size:
4.0pt;font-family:Verdana'>1</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>m</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>■o
:o</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>i-q</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:13.0pt'><i><span style='font-size:4.0pt;
font-family:Verdana'>r-t</span></i></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
</tr>
<tr style='height:4.8pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>ra</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:6.0pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>>■
U</span></i></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:4.8pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO
03</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>TJ</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>fl fl</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fl
fl</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03 O</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O 3</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH ra</span></p>
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<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
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<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
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<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
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<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
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<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
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</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>•</span><span
style='font-size:4.0pt;font-family:Verdana'>P</span></p>
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<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03 !-l</span></p>
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<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>+= cn</span></p>
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<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>•</span><span
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<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
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height:5.3pt'>
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<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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height:5.3pt'>
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height:5.3pt'>
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<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
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height:5.3pt'>
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<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
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<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
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<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
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height:5.75pt'>
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<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
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6.0pt;font-family:Verdana'>f U</span></i></b></p>
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<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
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font-family:Verdana'>00</span></p>
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height:5.75pt'>
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height:5.75pt'>
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height:5.75pt'>
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<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
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height:5.75pt'>
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height:5.75pt'>
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<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
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height:5.75pt'>
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height:5.75pt'>
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height:5.05pt'>
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font-family:Verdana'>..</span></b></p>
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font-family:Verdana'>.</span></b><b><span style='font-size:9.0pt;font-family:
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<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
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font-family:Verdana'>*</span></b></p>
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height:5.05pt'>
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height:5.05pt'>
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height:5.05pt'>
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height:5.05pt'>
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<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
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font-family:Verdana'>,</span></b><b><span style='font-size:9.0pt;font-family:
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height:5.05pt'>
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<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
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style='font-size:4.0pt;font-family:Verdana'>H c/</span></p>
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height:5.75pt'>
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<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
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<td width=38 colspan=2 style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
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height:5.75pt'>
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height:5.75pt'>
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<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
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<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
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<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
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<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
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height:5.75pt'>
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<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
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height:5.75pt'>
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<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
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<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
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<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
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height:5.05pt'>
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style='font-size:6.0pt;font-family:Verdana'>H</span></p>
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<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
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font-family:Verdana'>:o -P</span></p>
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<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
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font-family:Verdana'>f<-\</span></p>
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<td width=19 style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.05pt'>
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<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
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height:5.05pt'>
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<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
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height:5.05pt'>
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<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>00</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-i</span></i></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>•</span><span
style='font-size:6.0pt;font-family:Verdana'>P --'</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>,Q</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>■tp</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-t</span></i></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fl</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>(U
fl</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-t</span></i></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana;
text-transform:uppercase'>Ph </span><span style='font-size:4.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ra</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ra </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>4</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>O</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>r<</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>1</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>r-</span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>lr</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>r-</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-i</span></i></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>VD</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>3</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fl</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:3.0pt;
font-family:Verdana'>■=J-</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-i</span></i></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>i</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:3.0pt;font-family:Verdana'>■</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>to</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>(U -P</span></p>
</td>
<td width=14 style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>(</span></i></b></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-t</span></i></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>Cvl</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>to</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'> CO</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>B CO</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>fH <span
style='text-transform:uppercase'>Ph</span></span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>:cO <span
style='text-transform:uppercase'>Ph</span></span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-i</span></i></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>a CO</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>bfl</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>p</span></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>0</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span lang=EN-US style='font-size:6.0pt;font-family:
Verdana'>X</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>U</span></i></b></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl</span></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>:cO</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>cu</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=43 colspan=2 style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:8.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>,</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>—</span></b></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ra</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>O</span></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>></span></i></b><span
style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>•</span><span
style='font-size:4.0pt;font-family:Verdana'>r</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>eo</span></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><i><span lang=EN-US style='font-size:6.0pt;font-family:
Verdana'>X</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>T</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ra</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>-</span><span
style='font-size:6.0pt;font-family:Verdana'>ö</span></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-t</span></i></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>C</span></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fl</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>:cO</span></p>
</td>
<td width=18 style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:14.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>.</span></b></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>C</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:
6.0pt;font-family:Verdana'>U</span></i></b></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>></span></b><span
style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>></span></b><span
style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>u</span></i></b></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:10.0pt'><i><span style='font-size:4.0pt;
font-family:Verdana'>r-\</span></i></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><i><span style='font-size:4.0pt;
font-family:Verdana'>O</span></i></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span lang=EN-US style='font-size:6.0pt;font-family:
Verdana'>X</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:2.0pt;font-family:Verdana'>■</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>:c5</span></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>U</span></i></b></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:
9.0pt;font-family:Verdana'>u</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana;
text-transform:uppercase'>Ph</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:14.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>.</span></b></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>TS</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana;
text-transform:uppercase'>Vh</span></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>CU</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>to</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><i><span style='font-size:
6.0pt;font-family:Verdana'>U</span></i></b></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>3</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=18 rowspan=2 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=43 colspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>t<A</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>1</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>tp</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>tp</span></p>
</td>
<td width=18 style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>-</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>+3</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-t</span></i></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>+5</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>•</span><span
style='font-size:4.0pt;font-family:Verdana'>r-3</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>•</span><span
style='font-size:4.0pt;font-family:Verdana'>ra</span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r</span></i></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>.</span></b></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>=cO</span></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>ro</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ra</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>:cO</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>-CO</span></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>to</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>to</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>'cO</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:10.8pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>tn</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>-P</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>Pn</span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>P</span></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>Ti ocO</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fl</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>a</span></b></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'><p</span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>P</span></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>U </span><span
style='font-size:3.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:
9.0pt;font-family:Verdana'>></span></i></b><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>></span></i></b><span
style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana;
text-transform:uppercase'>'Ph</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'><P</span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>•</span><span
style='font-size:4.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ra</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-t</span></i></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>•</span><span
style='font-size:4.0pt;font-family:Verdana'>p</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>«</span><span
style='font-size:6.0pt;font-family:Verdana'>0</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>ocO</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-t</span></i></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>OCO</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>ocO</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>«</span><span
style='font-size:6.0pt;font-family:Verdana'>0</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>to</span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>+></span></b></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>p</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>PlH</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>to</span></p>
</td>
<td width=23 rowspan=2 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:4.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>fin</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>PlH</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>fiD</span></p>
</td>
<td width=43 rowspan=2 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>:S</span></b></p>
</td>
</tr>
<tr style='height:4.8pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>ra</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>Pn</span></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>CU</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>Pl.</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>•</span><span
style='font-size:6.0pt;font-family:Verdana'>P</span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>piH</span></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>m</span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>•</span><span
style='font-size:6.0pt;font-family:Verdana'>H</span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</tr>
<tr style='height:6.25pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>></span></b><span style='font-family:Verdana'> </span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>r-l HJ</span></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span lang=EN-US
style='font-size:6.0pt;font-family:Verdana'>X</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>a.</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>u</span></i></b></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>%</span></i></b></p>
</td>
<td width=30 colspan=2 valign=top style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>r-i</span></i></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>iH</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>u</span></i></b></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>t3</span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>CO</span></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>03 U</span></i></p>
</td>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'> :cO</span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>o</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=22 style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.05pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>></span></i></b><span
style='font-family:Verdana'> </span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>p</span></p>
</td>
<td width=30 colspan=2 style='width:22.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>,</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>—</span></i></b><b><i><span
style='font-size:9.0pt;font-family:Verdana'>..</span></i></b></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>(U</span></p>
</td>
<td width=28 style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.05pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>></span></b><span
style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>p</span></p>
</td>
</tr>
<tr style='height:7.9pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>EH</span></p>
</td>
<td width=30 valign=top style='width:22.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>-- '</span></b></p>
</td>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>Pn CO</span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>CO</span></p>
</td>
<td width=20 valign=top style='width:15.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>></span></b><span
style='font-family:Verdana'> </span></p>
</td>
<td width=19 valign=top style='width:13.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>w</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>Pn</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>Pn</span></p>
</td>
<td width=22 valign=top style='width:16.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>:0</span></p>
</td>
<td width=23 valign=top style='width:17.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>OQ</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>.P</span></p>
</td>
<td width=12 valign=top style='width:9.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:15.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana;
text-transform:uppercase'>Ph</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>Pn</span></p>
</td>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>Pn</span></p>
</td>
<td width=28 valign=top style='width:21.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>-.a</span></i></b></p>
</td>
<td width=43 valign=top style='width:32.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ta</span></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section649>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section650>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:11.0pt;
font-family:Verdana'>Prop. 1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>199</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section651>
<p class=MsoNormal style='margin-top:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section652>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=25 height=14>
<tr>
<td valign=top align=left height=14 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CT</span></p>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-t</span></i></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=15>
<tr>
<td valign=top align=left height=15 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
</table>
</div>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO rH</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH 03</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>COH</span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><b><span style='font-size:8.0pt;font-family:Verdana'>+></span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>O HJ</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>+J 03</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:10.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>r</span></i></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>> to</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>tfl+</span><span style='font-size:6.0pt;font-family:
Verdana'>»</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:11.0pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>c:</span></b></p>
</td>
</tr>
<tr style='height:11.05pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>-l</span><span
style='font-size:5.0pt;font-family:Verdana'>Ä</span><span style='font-size:
5.0pt;font-family:Verdana'> CO</span></p>
</td>
</tr>
<tr style='height:16.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal><b><span style='font-size:15.0pt;font-family:Verdana'>1</span></b></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>to</span></p>
</td>
</tr>
<tr style='height:4.8pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>§</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>-P</span></p>
</td>
</tr>
<tr style='height:6.0pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>p</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl</span></p>
</td>
</tr>
<tr style='height:10.8pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>tn</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>to</span></p>
</td>
</tr>
<tr style='height:11.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl <span style='text-transform:uppercase'>Ph</span></span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 to</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>r-i cn</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 cn</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>tp PJ</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>Ä</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-family:
Verdana'>></span></b><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO <span style='text-transform:uppercase'>Ph</span></span></p>
</td>
</tr>
<tr style='height:4.8pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>:0</span></p>
</td>
</tr>
<tr style='height:11.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>-AH</span></p>
</td>
</tr>
<tr style='height:10.55pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>r</span></i></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ra</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ra</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>HJ</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>3</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl</span></p>
</td>
</tr>
<tr style='height:10.55pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>pq</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
</td>
</tr>
<tr style='height:11.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 1</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>HHJ</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>0 tn</span></p>
</td>
</tr>
<tr style='height:6.0pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'> CO</span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:10.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>r-t U</span></i></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>> to</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>to <span style='text-transform:uppercase'>Ph </span>H</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>:0 -P</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>■</span><span
style='font-size:5.0pt;font-family:Verdana'>Ä</span><span style='font-size:
5.0pt;font-family:Verdana'> H .P</span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-i</span></i></b></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>,P</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>-P</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>to</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ra</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>HJ</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>i-q</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
</td>
</tr>
<tr style='height:13.9pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>fl</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>Å</span></b></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 O</span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH cn</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 <span style='text-transform:uppercase'>Ph</span></span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>tp (U</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Oh Ph</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>l> CO</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO <span style='text-transform:uppercase'>Ph </span>rH</span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-l</span></i></b></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:9.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>:o -rt</span></i></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>p</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>~;tH .P</span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>,P</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fl</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>ra</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>U</span></i></b></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>HJ</span></p>
</td>
</tr>
<tr style='height:6.7pt'>
<td width=18 valign=top style='width:13.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=42 valign=top style='width:31.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl</span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>M</span></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:37.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:4.0pt;
font-family:Verdana'>CO H</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>ra</span></b></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>Cfi</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:37.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>fl o</span></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:37.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>Ti </span></b><b><span style='font-size:6.0pt;font-family:
Verdana'>U o Pn</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:19.0pt;margin-bottom:
0cm;margin-left:20.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>m </span><span style='font-size:5.0pt;font-family:Verdana'>HJ
03</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:10.0pt;margin-bottom:
0cm;margin-left:22.0pt;margin-bottom:.0001pt'><i><span style='font-size:5.0pt;
font-family:Verdana'>rH HJ 03 U</span></i></p>
<p class=MsoNormal style='margin-left:20.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>Fn CO</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=25 height=30>
<tr>
<td valign=top align=left height=30 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>t I</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=25 height=23>
<tr>
<td valign=top align=left height=23 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>VD</span></p>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>to</span></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=8>
<tr>
<td valign=top align=left height=8 style='padding-top:0cm;padding-right:1.9pt;
padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CT</span></p>
</td>
</tr>
</table>
</div>
<br clear=ALL>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:78.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>VD</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=11>
<tr>
<td valign=top align=left height=11 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>tn</span></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=24 height=22>
<tr>
<td valign=top align=left height=22 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CO </span><span
style='font-size:7.0pt;font-family:Verdana'>tn </span><span style='font-size:
5.0pt;font-family:Verdana'>CvJ</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=9>
<tr>
<td valign=top align=left height=9 style='padding-top:0cm;padding-right:1.9pt;
padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>to</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:63.0pt;margin-bottom:
0cm;margin-left:78.0pt;margin-bottom:.0001pt'><span style='font-size:4.0pt;
font-family:Verdana'>Cvl CVJ</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=24 height=29>
<tr>
<td valign=top align=left height=29 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>O O</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=24 height=15>
<tr>
<td valign=top align=left height=15 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>t---</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>-4-</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=8>
<tr>
<td valign=top align=left height=8 style='padding-top:0cm;padding-right:1.9pt;
padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>00</span></p>
</td>
</tr>
</table>
</div>
<br clear=ALL>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:55.0pt;margin-bottom:
0cm;margin-left:78.0pt;margin-bottom:.0001pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>o o</span></b></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=8>
<tr>
<td valign=top align=left height=8 style='padding-top:0cm;padding-right:1.9pt;
padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>H</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:27.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:105.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>00</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=9>
<tr>
<td valign=top align=left height=9 style='padding-top:0cm;padding-right:1.9pt;
padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>tn</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-left:78.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=24 height=15>
<tr>
<td valign=top align=left height=15 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>03 </span><span
style='font-size:5.0pt;font-family:Verdana'>VD</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=24 height=15>
<tr>
<td valign=top align=left height=15 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>-!j-</span><span
style='font-size:3.0pt;font-family:Verdana'>■*</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:63.0pt;margin-bottom:
0cm;margin-left:78.0pt;margin-bottom:.0001pt'><span style='font-size:4.0pt;
font-family:Verdana'>CvJ CvJ</span></p>
<p class=MsoNormal style='margin-top:28.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:15.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>CTl</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=11>
<tr>
<td valign=top align=left height=11 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>o</span></b></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:138.0pt;margin-bottom:.0001pt'><span style='font-size:4.0pt;
font-family:Verdana'>CvJ CVJ</span></p>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.0pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal style='margin-left:10.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>r-t</span></i></b></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>to</span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>tn</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CVJ</span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CvJ</span></p>
</td>
<td width=44 style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.5pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fe.</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fl</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>Ti</span></i></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>p</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:4.0pt;
font-family:Verdana'>CO 1</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana;
text-transform:uppercase'>Ph</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><i><span style='font-size:6.0pt;font-family:Verdana'>bo</span></i></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>M</span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>bfl'</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>M</span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana;text-transform:uppercase'>Ph </span><span
style='font-size:6.0pt;font-family:Verdana'>></span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>01</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fl</span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl</span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>flrH</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl</span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>Oi :o</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>x></span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>p</span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>■P
03</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=14 style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.75pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>e</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>U rH</span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>U </span></i></b><b><i><span lang=EN-US
style='font-size:5.0pt;font-family:Verdana'>X</span></i></b></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>tp.fl</span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><i><span style='font-size:6.0pt;font-family:Verdana'>o</span></i></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 03</span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 :cO</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>■P
o</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r</span></i></b></p>
</td>
<td width=34 colspan=2 valign=top style='width:25.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>.O
Ti</span></i></b></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><i><span style='font-size:5.0pt;font-family:Verdana'>,P </span></i><i><span
lang=EN-US style='font-size:5.0pt;font-family:Verdana'>X</span></i></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>1 ></span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>12</span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>o o</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=34 colspan=2 valign=top style='width:25.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>E=cO</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>B :cO</span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>SH</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>E 03</span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 colspan=2 valign=top style='width:25.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>o rH</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>o ></span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>O 0</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>O <span style='text-transform:uppercase'>Ph</span></span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana;text-transform:uppercase'>Ph </span><span
style='font-size:6.0pt;font-family:Verdana'>to</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>"CT:</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><i><span style='font-size:5.0pt;font-family:Verdana'>rH U</span></i></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>H </span><span
lang=EN-US style='font-size:5.0pt;font-family:Verdana'>X</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:4.0pt;font-family:Verdana'>r-t
CO</span></b></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>cn fl</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>P,</span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>Qi 03</span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>PhCO</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>PhC</span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>o .p</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=16 style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.5pt'>
<p class=MsoNormal><b><span style='font-family:Verdana'>«</span></b></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>•</span><span style='font-size:5.0pt;font-family:Verdana'>r</span><span
style='font-size:5.0pt;font-family:Verdana'>»</span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:9.0pt'><i><span style='font-size:6.0pt;
font-family:Verdana'>M</span></i></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>>i</span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:6.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>■to</span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>.CO</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>°</span><span
style='font-size:4.0pt;font-family:Verdana'>C0 CO</span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>oCO CO</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>OCO lOj</span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>ocO 03</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CU</span></p>
</td>
<td width=34 colspan=2 valign=top style='width:25.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>P,!></span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph></span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph,P</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:4.0pt;
font-family:Verdana;text-transform:uppercase'>Ph Ph</span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fn</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>E P</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=34 colspan=2 valign=top style='width:25.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><i><span style='font-size:5.0pt;font-family:Verdana'>rH Tl</span></i></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><i><span style='font-size:5.0pt;font-family:Verdana'>rH Ti</span></i></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>Hti</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH -</span><span
style='font-size:5.0pt;font-family:Verdana'>Ö</span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH o M</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=16 valign=top style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 -P</span></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 -P</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 -H</span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 H -P</span></p>
</td>
</tr>
<tr style='height:7.2pt'>
<td width=14 valign=top style='width:10.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.2pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.2pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>Fn</span></p>
</td>
<td width=16 style='width:12.25pt;padding:0cm 2.0pt 0cm 2.0pt;height:7.2pt'>
<p class=MsoNormal><b><span style='font-family:Verdana'>></span></b><span
style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.2pt'>
<p class=MsoNormal><i><span style='font-size:6.0pt;font-family:Verdana'>Fn ></span></i></p>
</td>
<td width=35 valign=top style='width:26.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.2pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana;
text-transform:uppercase'>Ph </span><span style='font-size:5.0pt;font-family:
Verdana'>></span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.2pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>Pn ></span></p>
</td>
<td width=44 valign=top style='width:32.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.2pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana;
text-transform:uppercase'>Ph PhPh</span></p>
</td>
</tr>
</table>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>o o</span></b></p>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>00</span></p>
<p class=MsoNormal style='margin-top:27.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>o o</span></b></p>
<p class=MsoNormal style='margin-top:36.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>o o</span></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:5.0pt;
font-family:Verdana'>r-t</span></i></b></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CVJ</span></p>
<p class=MsoNormal style='margin-top:28.0pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>o</span></b></p>
<p class=MsoNormal><b><span style='font-size:8.0pt;font-family:Verdana'>o</span></b></p>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-t</span></i></b></p>
<p class=MsoNormal style='margin-top:20.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>to</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CTl</span></p>
<p class=MsoNormal style='margin-top:37.0pt'><b><span style='font-family:Verdana'>ä</span></b></p>
<p class=MsoNormal style='margin-top:4.0pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>p</span></b></p>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>CO</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section653>
<p class=MsoNormal style='margin-bottom:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section654>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>200</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section655>
<p class=MsoNormal style='margin-top:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section656>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=42 height=21>
<tr>
<td valign=top align=left height=21 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><i><span style='font-size:4.0pt;font-family:Verdana'>QO
r-l</span></i></b></p>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CTV </span><span style='font-size:5.0pt;font-family:
Verdana'>«</span><span style='font-size:5.0pt;font-family:Verdana'>=!-to</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=25 height=16>
<tr>
<td valign=top align=left height=16 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>to VD</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=24 height=16>
<tr>
<td valign=top align=left height=16 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>to </span><span
style='font-size:5.0pt;font-family:Verdana'>CO</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=43 height=22>
<tr>
<td valign=top align=left height=22 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>CO to</span></p>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>rH r-</span></p>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>tn to</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=43 height=21>
<tr>
<td valign=top align=left height=21 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>03 o CO
to ro o</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=24 height=37>
<tr>
<td valign=top align=left height=37 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O O O O</span></p>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-t</span></i></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=24 height=73>
<tr>
<td valign=top align=left height=73 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>O O O O</span></p>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>r-t</span></i></b></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>I</span></p>
<p class=MsoNormal><b><i><span style='font-size:6.0pt;font-family:Verdana'>r-t</span></i></b></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CTV O-,</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=24 height=99>
<tr>
<td valign=top align=left height=99 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>o o</span></p>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>tn</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CvJ CvJ</span></p>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>I </span><span
style='font-size:5.0pt;font-family:Verdana'>r-t O</span></p>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>-=)-</span></b></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CVJ C\J</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=24 height=30>
<tr>
<td valign=top align=left height=30 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-family:Verdana'>o</span></b></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CTV</span></p>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>tn</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CVJ</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=42 height=65>
<tr>
<td valign=top align=left height=65 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:
Verdana'>fl a</span></b></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:6.0pt;
font-family:Verdana'>to </span></i></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>> p</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>:tfl ,</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=64 height=22>
<tr>
<td valign=top align=left height=22 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>:tO to H
H ra 3 H</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=14>
<tr>
<td valign=top align=left height=14 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>S '"'</span></b></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=11 height=23>
<tr>
<td valign=top align=left height=23 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:14.0pt;font-family:Verdana'>5 </span><span
style='font-size:5.0pt;font-family:Verdana;text-transform:uppercase'>(1h</span></p>
</td>
</tr>
</table>
</div>
<br clear=ALL>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=17 valign=top style='width:12.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=11 valign=top style='width:8.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=29 colspan=2 valign=top style='width:22.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>■</span><span
style='font-size:5.0pt;font-family:Verdana'>ö</span><span style='font-size:
5.0pt;font-family:Verdana'>Td</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.5pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>—</span></i></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=29 colspan=2 valign=top style='width:22.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>MO</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CO</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>fl</span></b></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>tn</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>;cd</span></b></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana;
text-transform:uppercase'>Ph</span></b></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:6.0pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=20 style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>+</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>:o</span></b></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>-</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>—</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=29 colspan=2 valign=top style='width:22.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>epHJ</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>4J</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>to</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>TS</span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>to</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=29 colspan=2 valign=top style='width:22.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>P.i<i</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>VD</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>></span></b><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>ra</span></b></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:4.1pt'>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.1pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>■r-D</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:6.0pt'>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>U</span></i></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>></span></b><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>a</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>fX</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>■O
</span><span style='font-size:5.0pt;font-family:Verdana'>«</span><span
style='font-size:5.0pt;font-family:Verdana'>0</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>3</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>p</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:6.25pt'>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>> <span style='text-transform:uppercase'>Ph</span></span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>U <span
style='text-transform:uppercase'>Ph</span></span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>.</span></b></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>tn</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03 Id</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>fl</span></b></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>c-</span></b></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>ra <span style='text-transform:uppercase'>Ph</span></span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana;
text-transform:uppercase'>Ph</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>tp</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>M <span style='text-transform:uppercase'>Ph</span></span></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>p 03</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>M 03</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>HJ rH</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>-.cy</span></i></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>-</span><span style='font-size:5.0pt;font-family:Verdana'>Ö</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>CO
r-l</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-t</span></i></b></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>O</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>. :cO</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><i><span style='font-size:4.0pt;font-family:Verdana'>■rl</span></i></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>P-</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>•</span><span style='font-size:5.0pt;font-family:Verdana'>p</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>ra tp</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>E</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>0.</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>U r-t</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>U</span></i></b></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:4.8pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03 rH</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><b><i><span style='font-size:7.0pt;font-family:Verdana'>:o</span></i></b></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-size:2.0pt;font-family:Verdana'>M</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>r-</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>P,</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>4J -P</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span lang=EN-US style='font-size:5.0pt;font-family:
Verdana'>.X</span></i></b></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>eo</span></b></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-</span></i></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>OJ.HJ</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>.i<!</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>Ct</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>HJ</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>E ra</span></b></p>
</td>
<td width=29 colspan=2 valign=top style='width:22.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>tjO O</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>o</span></b></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>.</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>4J</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O T3</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>p</span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>:cO</span></b></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>o</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>cr</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>S</span></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-t
U</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-t</span></i></b></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana;
text-transform:uppercase'>Ph</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>o</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><i><span style='font-size:
9.0pt;font-family:Verdana'>.</span></i></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>p :o</span></p>
</td>
<td width=29 colspan=2 valign=top style='width:22.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>U HJ</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CvJ</span></p>
</td>
</tr>
<tr style='height:7.9pt'>
<td width=13 style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;height:7.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>Q</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>ra</span></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>M.P</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>oeO</span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>ra</span></b></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:7.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:13.2pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>cr</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana;
text-transform:uppercase'>Ph 4J</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:6.0pt'>
<td width=38 colspan=2 valign=top style='width:28.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana;
text-transform:uppercase'>Ph</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana;
text-transform:uppercase'>Ph</span></p>
</td>
<td width=29 colspan=2 valign=top style='width:22.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>Tl -</span><span
style='font-size:5.0pt;font-family:Verdana'>Ö</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>--</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana;
text-transform:uppercase'>Ph</span></p>
</td>
<td width=29 colspan=2 valign=top style='width:22.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>t)D o</span></b></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-i</span></i></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-t</span></i></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>r-l</span></i></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>3 <span
style='text-transform:uppercase'>Ph</span></span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>fl</span></b></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=20 style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>-</span></i></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>-ri</span></i></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:7.0pt'><b><i><span style='font-size:
7.0pt;font-family:Verdana'>M</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>:C</span><span
style='font-size:5.0pt;font-family:Verdana'>Ö</span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana;
text-transform:uppercase'>Ph</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>,P</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>4J</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:7.0pt;font-family:Verdana'>U</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-t</span></i></b></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana'>03 -</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:
7.0pt;font-family:Verdana'>u</span></i></b></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:8.0pt;font-family:Verdana'>+ 1</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>4J</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:3.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>SP</span></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:4.0pt;font-family:Verdana;
text-transform:uppercase'>Ph </span><span style='font-size:4.0pt;font-family:
Verdana'>03</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>:o</span></b></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=20 style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>—</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>'</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:3.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>fl</span></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:7.0pt'><i><span style='font-size:4.0pt;
font-family:Verdana'>r</span></i></p>
</td>
<td width=29 colspan=2 valign=top style='width:22.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>ep HJ</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>S</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>•</span><span style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>P r-t</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>HJ</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>o</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>>!</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:3.0pt'><b><i><span style='font-size:
7.0pt;font-family:Verdana'>u</span></i></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>4J:cO</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>■</span><span
style='font-size:5.0pt;font-family:Verdana'>Ö</span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>to</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>ra</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>Ti</span></i></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CO =P</span></p>
</td>
<td width=29 colspan=2 valign=top style='width:22.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>-riM</span></i></b></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>r~</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:3.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>fl</span></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>.H</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:
9.0pt;font-family:Verdana'>></span></i></b><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>ra</span></b></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>:td</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>(n
r-i</span></i></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:10.55pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>Ti</span></i></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>:p</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>in -ri
fl HJ</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>></span></i></b><span
style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'><p</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:6.0pt;font-family:Verdana'>o ra</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CO</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>Tl t3</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>.</span></b></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>o</span></b></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:3.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>fl</span></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><i><span style='font-size:5.0pt;font-family:Verdana;
text-transform:uppercase'>Ph U</span></i></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>fl</span></b></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>to</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>fl</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:8.0pt;font-family:Verdana'>o :o</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>.</span></b></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>t</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><i><span style='font-size:5.0pt;font-family:Verdana'>Fn rO</span></i></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'><P</span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:4.8pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>M</span></i></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>Td</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>•</span><span style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>></span></b><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:6.25pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana;
text-transform:uppercase'>!h</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>o</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>Q</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>HJ</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O</span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>-P</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>M</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>tn</span></p>
</td>
</tr>
<tr style='height:10.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>ra</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>r-t</span></i></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>:tO</span></p>
</td>
<td width=28 colspan=2 rowspan=2 valign=top style='width:21.35pt;padding:
0cm 2.0pt 0cm 2.0pt;height:10.3pt'>
<p class=MsoNormal style='margin-right:5.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>•</span><span style='font-size:5.0pt;font-family:Verdana'>P
</span><span style='font-size:9.0pt;font-family:Verdana'>> </span><span
style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>«</span><span
style='font-size:5.0pt;font-family:Verdana'>0</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>tp</span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>1</span></p>
</td>
</tr>
<tr style='height:6.25pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>HJ</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>-P</span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>5</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>to</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>-t</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>c</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>HJ</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>>!
W</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-i</span></i></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>u</span></i></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><i><span style='font-size:
7.0pt;font-family:Verdana'>m</span></i></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>tn >i</span></b></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:4.8pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>Tl</span></i></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>HJ</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>U</span></i></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>.</span></i></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span style='font-size:7.0pt;font-family:Verdana'>:o</span></i></b></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>03</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>;P</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>tp</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>fin</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana;
text-transform:uppercase'>■h</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:43.2pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:43.2pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>pq</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:43.2pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>:3</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CVJ CvJ</span></p>
</td>
<td width=28 colspan=2 valign=top style='width:21.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:43.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:43.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:43.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:43.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:6.0pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=17 valign=top style='width:12.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>PH</span></b></p>
</td>
<td width=11 valign=top style='width:8.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:6.25pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>.</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=17 valign=top style='width:12.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>t>!</span></b></p>
</td>
<td width=11 valign=top style='width:8.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-i</span></i></b></p>
</td>
</tr>
<tr style='height:10.55pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>+J HJ</span></p>
</td>
<td width=17 valign=top style='width:12.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>+J 10</span></p>
</td>
<td width=11 valign=top style='width:8.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 rowspan=3 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>H</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>•</span><span
style='font-size:5.0pt;font-family:Verdana'>P</span></p>
</td>
<td width=17 valign=top style='width:12.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>fl</span></b></p>
</td>
<td width=11 valign=top style='width:8.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>rH</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>fl</span></b></p>
</td>
<td width=17 valign=top style='width:12.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=11 valign=top style='width:8.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</tr>
<tr style='height:5.3pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>eu</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>tD</span></p>
</td>
<td width=17 valign=top style='width:12.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>T)</span></i></b></p>
</td>
<td width=11 valign=top style='width:8.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CQ</span></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>,P</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:
9.0pt;font-family:Verdana'>></span></i></b><span style='font-family:Verdana'> </span></p>
</td>
<td width=17 valign=top style='width:12.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><b><i><span style='font-size:9.0pt;font-family:Verdana'>u</span></i></b></p>
</td>
<td width=11 valign=top style='width:8.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>to</span></b></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>to</span></b></p>
</td>
<td width=17 valign=top style='width:12.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>o</span></b></p>
</td>
<td width=11 valign=top style='width:8.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>0)</span></p>
</td>
</tr>
<tr style='height:6.7pt'>
<td width=13 valign=top style='width:9.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>EH</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>--'</span></b></p>
</td>
<td width=17 valign=top style='width:12.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>Fn</span></b></p>
</td>
<td width=11 valign=top style='width:8.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=12 valign=top style='width:8.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=20 valign=top style='width:14.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
</table>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:49.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>W)</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl</span></p>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>•</span><span
style='font-size:6.0pt;font-family:Verdana'>P</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>Td</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:6.0pt;
font-family:Verdana'>U</span></i></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:6.0pt;
font-family:Verdana'>o</span></i></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl fl</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>CO M</span></p>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:21.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl > to e</span><span style='font-size:6.0pt;
font-family:Verdana'>ö</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:14.0pt;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>?</span><span style='font-size:11.0pt;font-family:Verdana'>§</span><span
style='font-size:11.0pt;font-family:Verdana'>> </span><span
style='font-size:6.0pt;font-family:Verdana'>:tfl</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:19.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>•</span><span style='font-size:8.0pt;font-family:Verdana'>H<3
</span><span style='font-size:5.0pt;font-family:Verdana'>.Q <span
style='text-transform:uppercase'>Ph </span>■P</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>tQ 1</span></p>
<p class=MsoNormal><b><span style='font-size:14.0pt;font-family:Verdana'>,3S</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>CvJ VD 00</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>O OJ O</span></b></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>to VD CTV</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><i><span style='font-size:5.0pt;
font-family:Verdana'>1- f r-i</span></i></p>
<p class=MsoNormal style='margin-left:4.0pt'><i><span style='font-size:5.0pt;
font-family:Verdana'>O O a</span></i></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>Cvl e CTl</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH cJ t-</span></p>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:7.0pt;
font-family:Verdana'>tn t—</span><span style='font-size:7.0pt;font-family:
Verdana'> </span><span style='font-size:7.0pt;font-family:Verdana'>to</span></p>
<p class=MsoNormal style='margin-right:2.0pt'><span style='font-size:7.0pt;
font-family:Verdana'>O fr</span><span style='font-size:7.0pt;font-family:
Verdana'> </span><span style='font-size:7.0pt;font-family:Verdana'>cr,</span></p>
<p class=MsoNormal style='margin-right:2.0pt'><i><span style='font-size:6.0pt;
font-family:Verdana'>a 00 (T\</span></i></p>
<p class=MsoNormal style='margin-right:2.0pt'><b><span style='font-size:6.0pt;
font-family:Verdana'>r-t tn</span></b></p>
<p class=MsoNormal style='margin-top:27.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>o</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;
font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>o</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;
font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>o</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>o</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;
font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:7.0pt;
font-family:Verdana'>-=1-</span><span style='font-size:7.0pt;font-family:Verdana'> </span><span
style='font-size:7.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-left:40.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>r-t</span></i></b></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=24 height=22>
<tr>
<td valign=top align=left height=22 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>tn O tn</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:20.0pt'><b><i><span style='font-size:5.0pt;
font-family:Verdana'>r-i</span></i></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:32.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>O </span><span style='font-size:8.0pt;font-family:Verdana'>+
1</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>C\J o CO</span></p>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CvJ CvJ to</span></p>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>t- o to</span></p>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CVJ to</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:7.0pt;
font-family:Verdana'>cg tn</span></p>
<p class=MsoNormal style='margin-left:5.0pt'><i><span style='font-size:4.0pt;
font-family:Verdana'>CvJ r-t</span></i></p>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:7.0pt;
font-family:Verdana'>(— tn</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><b><span style='font-size:15.0pt;
font-family:Verdana'>°</span></b><b><span style='font-size:15.0pt;font-family:
Verdana'> s</span></b></p>
<p class=MsoNormal style='margin-left:5.0pt'><b><span style='font-family:Verdana'>o 2</span></b></p>
<p class=MsoNormal style='margin-right:25.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH O</span></p>
<p class=MsoNormal style='margin-right:25.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>to VD</span></p>
<p class=MsoNormal style='margin-right:24.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>I—I</span></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH H</span></p>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:7.0pt;
font-family:Verdana'>o</span><span style='font-size:7.0pt;font-family:Verdana'> </span><span
style='font-size:7.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:7.0pt;
font-family:Verdana'>O</span><span style='font-size:7.0pt;font-family:Verdana'> </span><span
style='font-size:7.0pt;font-family:Verdana'>crv</span></p>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>to LO</span></p>
<p class=MsoNormal style='margin-top:27.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:33.0pt;margin-bottom:.0001pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>U</span></i></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:32.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>0) <span style='text-transform:uppercase'>Ph </span>H t</span><span
style='font-size:5.0pt;font-family:Verdana'>«</span></p>
<p class=MsoNormal style='margin-left:31.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>tPrH</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:33.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>u to</span></p>
<p class=MsoNormal style='margin-left:32.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>eUrH rH 3 r-t -r-i</span></i></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:79.0pt;margin-right:30.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><i><span style='font-size:5.0pt;
font-family:Verdana'>•</span></i></b><b><i><span style='font-size:5.0pt;
font-family:Verdana'>P </span></i></b><b><i><span style='font-size:7.0pt;
font-family:Verdana'>fl </span></i></b><b><i><span style='font-size:5.0pt;
font-family:Verdana'>Tl</span></i></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
<p class=MsoNormal style='margin-right:21.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>O fl</span></p>
<p class=MsoNormal style='margin-right:19.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fl bO</span></p>
<p class=MsoNormal style='margin-right:21.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>to to</span></p>
<p class=MsoNormal style='margin-right:21.0pt'><b><i><span style='font-size:
9.0pt;font-family:Verdana'>></span></i></b><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:12.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 hO </span><span style='font-size:8.0pt;font-family:
Verdana'>B_fl</span></p>
<p class=MsoNormal style='margin-top:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana;text-transform:uppercase'>■pS</span></p>
<p class=MsoNormal style='margin-right:12.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>fi <span style='text-transform:uppercase'>Ph </span></span><span
style='font-size:5.0pt;font-family:Verdana'>HJ CQ <span style='text-transform:
uppercase'>Ph</span></span></p>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana;
text-transform:uppercase'>j3S</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:24.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>CTV</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:24.0pt;margin-bottom:.0001pt'><span style='font-size:7.0pt;
font-family:Verdana'>crv</span></p>
<p class=MsoNormal style='margin-top:19.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>vo</span></p>
<p class=MsoNormal style='margin-top:28.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:23.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>VD</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CTV</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>O</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CTV CTV</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>r-i CvJ</span></p>
<p class=MsoNormal style='margin-top:27.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>O O</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:13.0pt;
font-family:Verdana'>g </span></i></b><b><i><span style='font-size:13.0pt;
font-family:Verdana'>°</span></i></b></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:7.0pt;
font-family:Verdana'>O o</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:7.0pt;
font-family:Verdana'>"*</span><span style='font-size:7.0pt;font-family:
Verdana'> </span><span style='font-size:7.0pt;font-family:Verdana'>tn</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO t</span><span style='font-size:5.0pt;
font-family:Verdana'>—</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CvJ CO</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>VD c</span><span style='font-size:5.0pt;
font-family:Verdana'>—</span></p>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:6.25pt'>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>m</span></b></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.25pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH</span></p>
</td>
</tr>
<tr style='height:5.05pt'>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>00</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.05pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>VD</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>00</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>rr></span></p>
</td>
</tr>
<tr style='height:16.3pt'>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>H</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CVJ</span></p>
</td>
</tr>
<tr style='height:15.85pt'>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>o</span></b></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.85pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>O</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><b><span style='font-size:7.0pt;font-family:Verdana'>o</span></b></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>O</span></p>
</td>
</tr>
<tr style='height:5.5pt'>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>vl-</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:7.0pt;
font-family:Verdana'>av</span></b></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>H</span></p>
</td>
</tr>
<tr style='height:8.15pt'>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal style='margin-right:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>r-i 1</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CvJ</span></p>
</td>
</tr>
<tr style='height:8.15pt'>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>1</span></p>
<p class=MsoNormal><b><i><span style='font-size:5.0pt;font-family:Verdana'>r-i</span></i></b></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.15pt'>
<p class=MsoNormal style='margin-left:3.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>r</span></i></b></p>
</td>
</tr>
<tr style='height:5.75pt'>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.75pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>O</span></p>
</td>
</tr>
<tr style='height:5.3pt'>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>to</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:5.3pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
</td>
</tr>
<tr style='height:6.0pt'>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>VD</span></p>
</td>
<td width=22 valign=top style='width:16.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:6.0pt'>
<p class=MsoNormal style='margin-left:3.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>r-t</span></i></b></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:29.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:17.0pt;margin-bottom:.0001pt'><b><i><span style='font-size:
9.0pt;font-family:Verdana'>u</span></i></b></p>
<p class=MsoNormal style='margin-right:5.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'><S> U</span></i></b></p>
<p class=MsoNormal style='margin-right:5.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>r-i to</span></b></p>
<p class=MsoNormal style='margin-right:5.0pt'><span style='font-size:6.0pt;
font-family:Verdana'><PH</span></p>
<p class=MsoNormal style='margin-right:5.0pt'><b><i><span lang=EN-US
style='font-size:6.0pt;font-family:Verdana'>X</span></i></b></p>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>u to</span></p>
<p class=MsoNormal style='margin-left:18.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>03 r-i</span></i></b></p>
<p class=MsoNormal style='margin-left:26.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>0</span></i></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>3 iH</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>(vJ ro</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:6.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO CvJ</span><span style='font-size:5.0pt;font-family:
Verdana'> </span><span style='font-size:5.0pt;font-family:Verdana'>'d-</span></p>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o r~ </span></p>
<p class=MsoNormal style='margin-left:15.0pt'><b><span style='font-size:5.0pt;
font-family:Verdana'>r-t t-</span></b></p>
<p class=MsoNormal style='margin-top:20.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH f- VD</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CTV CO t</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>to
VD cr></span></p>
<p class=MsoNormal style='margin-left:37.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>Cvl</span></p>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>ro tn c\j o rH ro cvj tn cvj</span></p>
<p class=MsoNormal style='margin-left:37.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CVJ</span></p>
<p class=MsoNormal style='margin-top:27.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>O</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>o</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:
Verdana'>o</span></p>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>o</span><span
style='font-size:7.0pt;font-family:Verdana'> </span><span style='font-size:
7.0pt;font-family:Verdana'>o</span><span style='font-size:7.0pt;font-family:
Verdana'> </span><span style='font-size:7.0pt;font-family:Verdana'>O</span></p>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O</span><span
style='font-size:7.0pt;font-family:Verdana'> </span><span style='font-size:
7.0pt;font-family:Verdana'>tn</span><span style='font-size:7.0pt;font-family:
Verdana'> </span><span style='font-size:7.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CVJ CVJ CO</span></p>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>VD to 00</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>00 to CO</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH to vJ-</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:6.0pt;
font-family:Verdana'>ro to to </span></i><i><span style='font-size:5.0pt;
font-family:Verdana'>'It- to tn t~- to <j\</span></i></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:7.0pt;
font-family:Verdana'>c- o tn tn o VD " O </span></p>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:37.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>o o o</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:37.0pt;margin-bottom:.0001pt'><span style='font-size:4.0pt;
font-family:Verdana'>VD OvJ</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:7.0pt;
font-family:Verdana'>crv crv </span><span style='font-size:5.0pt;font-family:
Verdana'>CTV tn</span></p>
<p class=MsoNormal style='margin-top:29.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:16.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph </span><span
style='font-size:5.0pt;font-family:Verdana'>03 <span style='text-transform:
uppercase'>Ph</span></span></p>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>to H to</span></p>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>P ep H</span></p>
<p class=MsoNormal style='margin-left:16.0pt'><b><i><span lang=EN-US
style='font-size:6.0pt;font-family:Verdana'>X X</span></i></b></p>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>to <span style='text-transform:uppercase'>Ph </span>to</span></p>
<p class=MsoNormal style='margin-left:15.0pt'><b><span style='font-family:Verdana'> </span></b></p>
<p class=MsoNormal style='margin-left:15.0pt'><i><span style='font-size:5.0pt;
font-family:Verdana'>■r-3 H ■'-'</span></i></p>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>eu.fl </span><span style='font-size:7.0pt;font-family:
Verdana'>to</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:36.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>o o</span></p>
<p class=MsoNormal style='margin-left:36.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>ro CO</span></p>
<p class=MsoNormal style='margin-left:36.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CTV CTV</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:15.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>rH VO o o</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=13 height=240>
<tr>
<td valign=top align=left height=240 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 <span style='text-transform:uppercase'>Ph</span></span></p>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>■a <span style='text-transform:uppercase'>Ph </span>;o
</span><span style='font-size:5.0pt;font-family:Verdana'>,Q <span
style='text-transform:uppercase'>Ph Ph</span></span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>3 C</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 +J</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>ra</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CO</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>■a </span><span style='font-size:6.0pt;font-family:
Verdana'>fl cu</span></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>ra <span style='text-transform:uppercase'>Ph </span>:o</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><i><span style='font-size:6.0pt;
font-family:Verdana'>ba </span></i><i><span style='font-size:9.0pt;
font-family:Verdana'>u</span></i></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>o o</span></p>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>tn</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-right:15.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CTV VD Cvl Cvl</span></p>
<p class=MsoNormal style='margin-right:14.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>m ro t~- C!v</span></p>
<p class=MsoNormal style='margin-right:14.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>r-t ro to</span></p>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:15.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:7.0pt;
font-family:Verdana'>ro tn</span><span style='font-size:7.0pt;font-family:
Verdana'> </span><span style='font-size:7.0pt;font-family:Verdana'>o O</span></p>
<p class=MsoNormal style='margin-right:14.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>ov CVJ crv </span></p>
<p class=MsoNormal style='margin-right:14.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>oo o [--CTV</span></p>
<p class=MsoNormal style='margin-right:15.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>r-i CvJ Cvl</span></p>
<p class=MsoNormal style='margin-top:27.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>o O</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O O</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O O</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>CvJ </span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=42 height=23>
<tr>
<td valign=top align=left height=23 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>o 't</span></p>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'> ov
ro ro</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O to</span></p>
<p class=MsoNormal style='margin-right:46.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>m H to</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:36.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>rH tn <span style='text-transform:uppercase'>Ph</span></span></p>
<p class=MsoNormal style='margin-left:36.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>vo [ </span><span style='font-size:6.0pt;font-family:
Verdana'>°</span><span style='font-size:6.0pt;font-family:Verdana'><</span><span
style='font-size:6.0pt;font-family:Verdana'>ö</span></p>
<p class=MsoNormal style='margin-left:36.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>to tn M)</span></p>
<p class=MsoNormal style='margin-left:36.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>rH H <span style='text-transform:uppercase'>Ph</span></span></p>
<p class=MsoNormal style='margin-left:65.0pt'><span style='font-size:6.0pt;
font-family:Verdana;text-transform:uppercase'>Ph </span><span style='font-size:
6.0pt;font-family:Verdana'>3</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:36.0pt;margin-bottom:.0001pt'><b><i><span style='font-size:5.0pt;
font-family:Verdana'>r-t r-t Oi</span></i></b></p>
<p class=MsoNormal style='margin-left:36.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>OJ CO 4J</span></p>
<p class=MsoNormal style='margin-left:36.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>O H fl</span></p>
<p class=MsoNormal style='margin-left:36.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>H H -P</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:62.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph </span><span style='font-size:
5.0pt;font-family:Verdana'>ocO</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=24 height=37>
<tr>
<td valign=top align=left height=37 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>o</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O O Cvl</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=25 height=80>
<tr>
<td valign=top align=left height=80 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>O O O </span><span
style='font-size:4.0pt;font-family:Verdana'>VD CVJ</span></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>r-t</span></i></b></p>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>O crv tn</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>CvJ</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:49.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>O HJ</span></p>
<p class=MsoNormal style='margin-left:49.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>o rH</span></p>
<p class=MsoNormal style='margin-left:49.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>o 03</span></p>
<p class=MsoNormal style='margin-left:49.0pt'><span style='font-size:7.0pt;
font-family:Verdana'>tn</span><span style='font-size:7.0pt;font-family:Verdana'> </span><span
style='font-size:7.0pt;font-family:Verdana'>.fl</span></p>
<p class=MsoNormal style='margin-left:49.0pt'><b><i><span style='font-size:
5.0pt;font-family:Verdana'>r-i</span></i></b></p>
<p class=MsoNormal style='margin-left:53.0pt'><span style='font-size:5.0pt;
font-family:Verdana'>I <span style='text-transform:uppercase'>Ph</span></span></p>
<p class=MsoNormal style='margin-left:49.0pt'><b><i><span style='font-size:
6.0pt;font-family:Verdana'>r-i :o</span></i></b></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=24 height=23>
<tr>
<td valign=top align=left height=23 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>O </span><span
style='font-size:5.0pt;font-family:Verdana'>CTV</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>crv</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=11 height=170>
<tr>
<td valign=top align=left height=170 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>fl cu </span><span
style='font-size:5.0pt;font-family:Verdana'>HJ</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>4J</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:7.0pt;
font-family:Verdana'>eo</span></p>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>>;</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>ra ra fl o</span></p>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana'>Td</span></p>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana;
text-transform:uppercase'>Ph </span><span style='font-size:6.0pt;font-family:
Verdana'>o </span><span style='font-size:5.0pt;font-family:Verdana'><p</span></p>
<p class=MsoNormal style='margin-top:5.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>S o ra</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:6.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
<p class=MsoNormal><span style='font-size:6.0pt;font-family:Verdana'>03 -P </span><span
style='font-size:5.0pt;font-family:Verdana'>=P </span><span style='font-size:
6.0pt;font-family:Verdana'>W</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-left:49.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>o =P</span></p>
<p class=MsoNormal style='margin-top:28.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:29.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana;text-transform:uppercase'>Ph</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=9 height=16>
<tr>
<td valign=top align=left height=16 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:5.0pt;font-family:Verdana;
text-transform:uppercase'>Ph </span><span style='font-size:5.0pt;font-family:
Verdana'>to</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:0cm;margin-right:29.0pt;margin-bottom:
0cm;margin-left:27.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>03 <span style='text-transform:uppercase'>Ph </span></span><span
style='font-size:6.0pt;font-family:Verdana'>r-t to <PH</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:29.0pt;margin-bottom:
0cm;margin-left:29.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>>>! </span><span style='font-size:6.0pt;font-family:
Verdana;text-transform:uppercase'>Ph </span><span style='font-size:6.0pt;
font-family:Verdana'>to tu H</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:27.0pt;margin-bottom:
0cm;margin-left:16.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>3 </span><span style='font-size:5.0pt;font-family:Verdana'>rj
H -r-</span></p>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>Ä Q3Ä</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:14.0pt;margin-bottom:.0001pt'><span style='font-size:5.0pt;
font-family:Verdana'>CvJ to</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section657>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section658>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>201</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section659>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:28.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Tabell 8. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslag
till skattc,"ir, skatteperioder och (avsnitt 4.3.1) uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nader f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:0cm;margin-bottom:7.0pt;
margin-left:124.0pt'><span style='font-size:9.0pt;font-family:Verdana'>(sista m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>naden i varje skatteperiod f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kilometerskatt </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nad)</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section660>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Slut- Skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r/<br>
siffra Skatte-<br>
_______ perioder</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Fordonsskatt</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kilometerskatt</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rds m</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section661>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section662>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=316 height=60>
<tr>
<td valign=top align=left height=60 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r maj-april</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>april-rnars Skatte- maj-augusti december-mars
perioder september-december april-junil) </span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>„</span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>-, januari-april
juli-november </span></i><i><span style='font-size:9.0pt;font-family:Verdana'>'</span></i></p>
</td>
</tr>
</table>
</div>
<br clear=ALL>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=256 height=61>
<tr>
<td valign=top align=left height=61 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>september-augusti</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>juli-juni
,N september-december april-juni </span><span style='font-size:9.0pt;
font-family:Verdana'>' </span><span style='font-size:9.0pt;font-family:
Verdana'>. januari-april juli-november2) maj-augusti december-mars</span></p>
</td>
</tr>
</table>
</div>
<br clear=ALL>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=202 height=36>
<tr>
<td valign=top align=left height=36 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>december-mars
april-juli ,v augusti-november mars-juni</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=273 height=63>
<tr>
<td valign=top align=left height=63 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>januari-december</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>december-november
januari-april juli-november2) maj-augusti deceraber-mars
september-december april-junil)</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=346 height=51>
<tr>
<td valign=top align=left height=51 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1) Skatteperioden
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r tre m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nader</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2) Skatteperioden
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r fem m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nader</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3) Uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
perloden g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs 1 dess f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad<br>
</span><span style='font-size:8.0pt;font-family:Verdana'>14 Riksdagen
1978/79. 1 saml. Nr 94</span></p>
</td>
</tr>
</table>
</div>
<br clear=ALL>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r juni-maj</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=59 height=25>
<tr>
<td valign=top align=left height=25 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skatteperioder</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:55.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-september oktober-januari februari-maj</span></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:11.0pt;
font-family:Verdana'>Skatteåi' juli-juni</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=60 height=97>
<tr>
<td valign=top align=left height=97 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatteperioder</span></p>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatteperioder</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:55.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juli-oktober november-februari mars-juni</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
oktober-september</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=59 height=24>
<tr>
<td valign=top align=left height=24 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skatteperioder</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:55.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>oktober-januari</span></p>
<p class=MsoNormal style='margin-left:55.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari-maj</span></p>
<p class=MsoNormal style='margin-left:56.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-september</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
december-november</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:86.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatteperioder</span></p>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:86.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatteperioder</span></p>
<p class=MsoNormal style='margin-top:6.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
februari-januari</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=59 height=25>
<tr>
<td valign=top align=left height=25 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skatteperioder</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:55.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari-maj juni-september oktober-januari</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>maj-april januari-april maj-augusti september-december</span></p>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni-maj februari-maj juni-september oktober-januari</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>september-augusti</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>maj-augusti</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>september-decembe?</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>januari-april</span></p>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>november-oktober juli-oktober novembe r-fe brua ri</span></p>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>januari-december september-december januari-april
maj-augusti</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>april</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>april augusti</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>december</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>maj</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>maj</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>september</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>januari</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>oktober</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari</span></p>
<p class=MsoNormal style='margin-top:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>augusti</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>augusti</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>december</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>april</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>september</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>september</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>januari</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>maj</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>november</span></p>
<p class=MsoNormal style='margin-top:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>november</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>mars</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>augusti</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>december</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>december</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>april</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>augusti</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>januari</span></p>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>januari</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>maj</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>september</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section663>
<p class=MsoNormal style='margin-bottom:11.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section664>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>202</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section665>
<p class=MsoNormal style='margin-top:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section666>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Slut- Skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r/<br>
siffra Skatte-<br>
______ perioder</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Fordonsskatt</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kilometerskatt</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nad</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section667>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section668>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
mars-februari</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=59 height=25>
<tr>
<td valign=top align=left height=25 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skatteperioder</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:60.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>mars-juni</span></p>
<p class=MsoNormal style='margin-left:61.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juli-oktober</span></p>
<p class=MsoNormal style='margin-left:60.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>november-februari</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
april-mars</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=59 height=25>
<tr>
<td valign=top align=left height=25 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skatteperioder</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:60.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>april-juli ,v augusti-november " december-mars</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari-januari oktober-januari februari-maj
juni-september</span></p>
<p class=MsoNormal style='margin-top:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>mars-februari november-februari mars-juni juli-oktober</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>februari</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>februari</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>juni</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>oktobtr</span></p>
<p class=MsoNormal style='margin-top:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>mars</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>mars</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>augusti</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>november</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section669>
<p class=MsoNormal style='margin-top:72.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:8.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rd f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r perloden g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs i dess f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsta m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section670>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section671>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>203</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section672>
<p class=MsoNormal style='margin-top:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section673>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Tabell 9 (avsnitt 4.3.1)</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nader och avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nader
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafiksiiatt samt f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslag till </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndringar</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section674>
<p class=MsoNormal style='margin-bottom:3.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:64.1pt'>
<td width=71 valign=top style='width:53.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:64.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>['I-inad</span></p>
</td>
<td width=121 colspan=2 valign=top style='width:90.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:64.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av fordonsskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skatte</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordon med slutsiffra</span></p>
</td>
<td width=148 colspan=2 valign=top style='width:111.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:64.1pt'>
<p class=MsoNormal style='margin-right:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Uppb</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd av fordons-sl:att
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r skatteperiod och uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av r.ilometerskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordon med slutsiffra</span></p>
</td>
<td width=86 valign=top style='width:64.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:64.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Avst</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>mpling
fordon med</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:64.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>sm</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>nad f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r
slutsiffra</span></p>
</td>
</tr>
<tr style='height:37.2pt'>
<td width=71 valign=top style='width:53.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:37.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=58 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:37.2pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Enligt g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llande best,</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:37.2pt'>
<p class=MsoNormal style='margin-right:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslaget</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:37.2pt'>
<p class=MsoNormal style='margin-right:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt g</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llande
best.</span></p>
</td>
<td width=77 valign=top style='width:57.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:37.2pt'>
<p class=MsoNormal style='margin-right:12.0pt'><span style='font-family:Verdana'>Enligt
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rslaget</span></p>
</td>
<td width=86 valign=top style='width:64.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:37.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Enligt</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>g</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>lande</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>best.</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:37.2pt'>
<p class=MsoNormal style='margin-right:7.0pt'><span style='font-family:Verdana'>Enligt
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rslaget</span></p>
</td>
</tr>
<tr style='height:19.9pt'>
<td width=71 valign=top style='width:53.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Januari</span></p>
</td>
<td width=58 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>8</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-family:Verdana'>8</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>1,8</span></p>
</td>
<td width=77 valign=top style='width:57.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>2,5,8</span></p>
</td>
<td width=86 valign=top style='width:64.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>2,4,5,6,9</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>3,9</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=71 valign=top style='width:53.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Februari</span></p>
</td>
<td width=58 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>9</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-family:Verdana'>9</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2,4,5,6,9</span></p>
</td>
<td width=77 valign=top style='width:57.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>3,9</span></p>
</td>
<td width=86 valign=top style='width:64.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>3,7,0</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>6,0</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=71 valign=top style='width:53.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Mars</span></p>
</td>
<td width=58 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-family:Verdana'>0</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>0</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,7,0</span></p>
</td>
<td width=77 valign=top style='width:57.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'>6,0</span></p>
</td>
<td width=86 valign=top style='width:64.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'>1,8</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'>1,4,7</span></p>
</td>
</tr>
<tr style='height:13.9pt'>
<td width=71 valign=top style='width:53.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>April</span></p>
</td>
<td width=58 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:8.0pt'><b><i><span style='font-size:
9.0pt;font-family:Verdana'>1</span></i></b></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>1</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>1,8</span></p>
</td>
<td width=77 valign=top style='width:57.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>1,4,7</span></p>
</td>
<td width=86 valign=top style='width:64.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>2,4,5,6,9</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>2,5,8</span></p>
</td>
</tr>
<tr style='height:13.2pt'>
<td width=71 valign=top style='width:53.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Maj</span></p>
</td>
<td width=58 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>2</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>2</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2,4,5,6,9</span></p>
</td>
<td width=77 valign=top style='width:57.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>2,5,8</span></p>
</td>
<td width=86 valign=top style='width:64.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>3,7,0</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>3,9</span></p>
</td>
</tr>
<tr style='height:13.9pt'>
<td width=71 valign=top style='width:53.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Juni</span></p>
</td>
<td width=58 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-family:Verdana'>3</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>3</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,7,0</span></p>
</td>
<td width=77 valign=top style='width:57.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>3,9</span></p>
</td>
<td width=86 valign=top style='width:64.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>1,2,4,5,6</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>1,4,6,7,0</span></p>
</td>
</tr>
<tr style='height:13.2pt'>
<td width=71 valign=top style='width:53.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Juli</span></p>
</td>
<td width=58 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>-</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-family:Verdana'>-</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>-</span></p>
</td>
<td width=77 valign=top style='width:57.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>-</span></p>
</td>
<td width=86 valign=top style='width:64.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>-</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>-</span></p>
</td>
</tr>
<tr style='height:27.6pt'>
<td width=71 valign=top style='width:53.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:27.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Augusti</span></p>
</td>
<td width=58 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:27.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>■4,5</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:27.6pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>4</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:27.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,2,4,5,
</span><span style='font-family:Verdana'>8,9</span></p>
</td>
<td width=77 valign=top style='width:57.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:27.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'>1,4,6,7,0</span></p>
</td>
<td width=86 valign=top style='width:64.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:27.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'>3,7,0</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:27.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'>2,5,8</span></p>
</td>
</tr>
<tr style='height:14.15pt'>
<td width=71 valign=top style='width:53.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>September</span></p>
</td>
<td width=58 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-family:Verdana'>-</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>5</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'>3,7,0</span></p>
</td>
<td width=77 valign=top style='width:57.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'>2,5,8</span></p>
</td>
<td width=86 valign=top style='width:64.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'>1,8</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'>3,9</span></p>
</td>
</tr>
<tr style='height:13.2pt'>
<td width=71 valign=top style='width:53.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Oktober</span></p>
</td>
<td width=58 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>-</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-family:Verdana'>-</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>1,8</span></p>
</td>
<td width=77 valign=top style='width:57.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>3,9</span></p>
</td>
<td width=86 valign=top style='width:64.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>2,4,5,6,9</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'>6,0</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=71 valign=top style='width:53.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>November</span></p>
</td>
<td width=58 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-family:Verdana'>5</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>6</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>2,4,5,6,9</span></p>
</td>
<td width=77 valign=top style='width:57.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>6,0</span></p>
</td>
<td width=86 valign=top style='width:64.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>3,7,0</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'>1,4,7</span></p>
</td>
</tr>
<tr style='height:28.55pt'>
<td width=71 valign=top style='width:53.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.55pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>December</span></p>
</td>
<td width=58 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.55pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>7</span></p>
</td>
<td width=62 valign=top style='width:46.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.55pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-family:Verdana'>7</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'>3,7,0</span></p>
</td>
<td width=77 valign=top style='width:57.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'>1,'-*,7</span></p>
</td>
<td width=86 valign=top style='width:64.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'>1,8</span></p>
</td>
<td width=72 valign=top style='width:53.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'>2,5,8</span></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section675>
<p class=MsoNormal style='margin-bottom:58.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section676>
<p class=MsoNormal style='margin-top:2.0pt'><b><span style='font-family:Verdana'>Prop.
1978/79:94</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>204</span></p>
<p class=MsoNormal style='margin-top:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Bilaga 3</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section677>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
16.0pt;margin-left:44.0pt'><span style='font-size:9.0pt;font-family:Verdana'>AV
REGERINGEN </span><span style='font-size:9.0pt;font-family:Verdana'>Ö</span><span
style='font-size:9.0pt;font-family:Verdana'>VERL</span><span style='font-size:
9.0pt;font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:
Verdana'>MNADE </span><span style='font-size:9.0pt;font-family:Verdana'>Ä</span><span
style='font-size:9.0pt;font-family:Verdana'>RENDEN</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section678>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1. 1</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Ä</span><span
style='font-size:9.0pt;font-family:Verdana'>renden som behandlas i detta bet</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nkande</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section679>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section680>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>S</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kande</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Ang</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ende</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section681>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section682>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Sten Jonsson, Uppsala</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Å</span><span style='font-size:9.0pt;font-family:Verdana'>keri
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>retagarnas centralf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbund, Solna</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>B</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rje Klangestam, Gnesta</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Statens trafiks</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kerhetsverk,
Solna</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>i-Iotorra</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nnens riksf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbund, Stockholm</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndrade best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
uts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndning av skattekrav, m.m.</span></p>
<p class=MsoNormal style='margin-top:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndrade
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelser f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r plombering av kl1oroe t err</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knarappara-tur</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndrade
regler f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r av-l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnctnde av ordinarie st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rapelkort, m.m.</span></p>
<p class=MsoNormal style='margin-top:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>vissa </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndringar i
kilometerskattesysterne t</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndrade
regler om avr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kning av kilometerskatt vid utlandsic</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r-ning med kilometerskattepliktig personbil.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section683>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section684>
<p class=MsoNormal><span style='font-family:Verdana'>1.2</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Ä</span><span
style='font-size:9.0pt;font-family:Verdana'>renden sora inte behandlas i detta
sammanhang</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section685>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section686>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Svenska, </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>keri f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbundet
och Svenska busstrafikf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbundet, Stockholm</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt att framf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
fordon n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r av-st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llt
och skatt d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r inte har eriagts</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section687>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section688>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Perrymasters
AB, G</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>teborg</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndrad debitering av v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
utl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndska n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>h</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngsvagnar</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section689>
<p class=MsoNormal style='margin-bottom:31.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section690>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>205</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section691>
<p class=MsoNormal style='margin-top:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section692>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>S</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kande</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Ang</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ende</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section693>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section694>
<p class=MsoNormal style='margin-right:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Budgetdepartementets r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttsenhet
5</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:36.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Frede Predriksen, Udevalla</span></p>
<p class=MsoNormal style='margin-top:26.0pt;margin-right:35.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ving</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>kers lastbils-central, Ving</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ker</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Svenska </span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>keri f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbundet, Stockholm</span></p>
<p class=MsoNormal style='margin-top:20.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>AB Tir-Transport, G</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vle</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Svenska </span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>kerif</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbundet. Svenska taxif</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbundet och Svenska busstrafikf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbundet,
Stockholm</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Sea-Land Containership AB, G</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>teborg</span></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Alvar E. Bj</span></b><b><span style='font-size:9.0pt;
font-family:Verdana'>ö</span></b><b><span style='font-size:9.0pt;font-family:
Verdana'>rklund, </span></b><b><span style='font-size:9.0pt;font-family:Verdana'>Ä</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>lvsj</span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>ö</span></b></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:36.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Bengt Rosenqvist, Stockholm</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>identifiering
m.m. av vissa fordon i internationell trafik</span></p>
<p class=MsoNormal style='margin-top:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndring
av best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelserna om </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>terbetalning av fordonsskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordon som anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nts
utom riket</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>klassificering av traktorer, m.m.</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>beskattningen av jordbrukets tunga traktort</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>g</span></p>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>terbetalning
av viss v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt</span></p>
<p class=MsoNormal style='margin-top:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>effektivare p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljd vid brott mot best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna om brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud p</span><span style='font-size:9.0pt;font-family:Verdana'>å </span><span
style='font-size:9.0pt;font-family:Verdana'>grund av obetald v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>neds</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttning av viss fordonsskatt</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>slopande av viss </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rlig
fordonsskatt , m.m.</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>slopande av viss </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rlig
fordonsskatt, m.m.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section695>
<p class=MsoNormal style='margin-bottom:38.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section696>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>206</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section697>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
17.0pt;margin-left:44.0pt'><span style='font-size:9.0pt;font-family:Verdana'>TILL
UTREDrllNGEN INKOMNA SKRIVELSER</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section698>
<p class=MsoNormal><span style='font-family:Verdana'>2.1</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skrivelser
som behandlas i detta bet</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nkande.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section699>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section700>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Ang</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ende</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section701>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=14>
<tr>
<td valign=top align=left height=14 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>minskning
av antalet</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av RSV </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnad skri-</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>velse fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n Byggindustrins avst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mplingstillf</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llen stiftelse f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r arbetarskydd och f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>retagsh</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lsov</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>rd (Byggh</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lsan), Sto ekholm</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av TSV </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnad skrivel- vissa </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndringar i be<br>
se fr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n Postverket, st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna om app-<br>
Stockholm</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rd m.m. av v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>g-</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:0cm;margin-bottom:14.0pt;
margin-left:152.0pt'><span style='font-size:9.0pt;font-family:Verdana'>trafikskatt</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section702>
<p class=MsoNormal><span style='font-family:Verdana'>2.2</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Skrivelse
som inte behandlas i detta sammanhang</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section703>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:47.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Harry Jannessons </span><span style='font-size:9.0pt;
font-family:Verdana'>Å</span><span style='font-size:9.0pt;font-family:Verdana'>keri
AB, v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r<br>
Angered</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>vissa tunga fordon</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section704>
<p class=MsoNormal style='margin-bottom:66.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section705>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-family:Verdana'>Prop.
1978/79:94</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>207</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section706>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Bilaga
4</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:55.0pt;margin-bottom:
15.0pt;margin-left:38.0pt'><span style='font-family:Verdana'>Ber</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>kning av
kostnadsminskningar f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r myndigheter till f</span><span style='font-family:
Verdana'>ö</span><span style='font-family:Verdana'>ljd av v</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>ra f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rslagl</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section707>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:9.85pt'>
<td width=98 valign=top style='width:73.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'>Kostnaderna</span></p>
</td>
<td width=90 valign=top style='width:67.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.85pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-family:Verdana'>Nuvarande</span></p>
</td>
<td width=121 valign=top style='width:90.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.85pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Ber</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'>knad</span></p>
</td>
<td width=170 valign=top style='width:127.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.85pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=98 valign=top style='width:73.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'>avser</span></p>
</td>
<td width=90 valign=top style='width:67.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-family:Verdana'>kostnad.</span></p>
</td>
<td width=121 valign=top style='width:90.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>kostnads-</span></p>
</td>
<td width=170 valign=top style='width:127.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'>Anm.</span></p>
</td>
</tr>
<tr style='height:24.0pt'>
<td width=98 valign=top style='width:73.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=90 valign=top style='width:67.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-family:Verdana'>kr/</span><span
style='font-family:Verdana'>å</span><span style='font-family:Verdana'>r</span></p>
</td>
<td width=121 valign=top style='width:90.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:16.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>inbesparing,
kr/</span><span style='font-family:Verdana'>å</span><span style='font-family:
Verdana'>r</span></p>
</td>
<td width=170 valign=top style='width:127.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
</table>
<p class=MsoNormal><span style='font-family:Verdana'>A. F</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rslag i
avsnitt 4.2.2 och 4.3.1</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>KILOMETERSKATT</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>1. Blanketter 344
000 86 000</span></p>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Porto 5 488 000 1 372 000</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-family:"Courier New"'>3.<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Registrering 904 000 226 000</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=15>
<tr>
<td valign=top align=left height=15 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>4. Debitering</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>520
000 130 000</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>R</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>rlig
kostnad. RSV har hittills svarat f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r dessa kostnader. Fr.o.m. den 1 juli 1978 g</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r TSV det
Ist</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>llet.</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Kostnaden
ber</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>knad med ledning av g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>llande posttaxor.</span></p>
<p class=MsoNormal style='margin-top:4.0pt'><span style='font-family:Verdana'>Avser
TSVs kostnader f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r maskinell registrering m.m. Halvfast kostnad. </span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-family:Verdana'>Avser
TSVs kostnader f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r skattedebitering. Halvfast kostnad.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section708>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section709>
<p class=MsoNormal><span style='font-family:Verdana'>5. Diverse</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><span style='font-family:Verdana'>FORDONSSKATT
(G</span><span style='font-family:Verdana'>ä</span><span style='font-family:
Verdana'>ller fordon f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r vilka skatt erl</span><span style='font-family:
Verdana'>ä</span><span style='font-family:Verdana'>ggs f</span><span
style='font-family:Verdana'>ö</span><span style='font-family:Verdana'>r skatteperiod)</span></p>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:0cm;margin-bottom:.0001pt;text-indent:0cm'><span style='font-family:
"Courier New"'>6.<span style='font:7.0pt "Times New Roman"'> </span></span><span
style='font-family:Verdana'>Blanketter</span></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:0cm;margin-bottom:.0001pt;text-indent:0cm'><span style='font-family:
"Courier New"'>7.<span style='font:7.0pt "Times New Roman"'> </span></span><span
style='font-family:Verdana'>Porto</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:66.0pt'><span style='font-family:Verdana'>5
000</span></p>
<p class=MsoNormal style='margin-top:27.0pt'><span style='font-family:Verdana'>272
000 68 000 Se anm till 1. 412 000 353 000 Se anm till 2.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section710>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section711>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>B.
10.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:198.0pt'><span style='font-family:Verdana'>Se
anm till 4.</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=66 height=46>
<tr>
<td valign=top align=left height=46 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal style='margin-right:2.0pt'><span style='font-family:Verdana'>34
000</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>3 000</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>2 277 000</span></p>
</td>
</tr>
</table>
</div>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=73 height=22>
<tr>
<td valign=top align=left height=22 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-family:Verdana'>Debitering
Diverse</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-left:80.0pt'><span style='font-family:Verdana'>136
000</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:73.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>9
076 000 F</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rslag 1 avsnitt 4.2.4. 4.5 och 4.6.2</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=15>
<tr>
<td valign=top align=left height=15 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>24 000</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal><span style='font-family:Verdana'>Blanketter</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=15>
<tr>
<td valign=top align=left height=15 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>19 000</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-left:199.0pt'><span style='font-family:Verdana'>Avser
f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rslagen 4.5. och 4.6.2. kostnad.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:26.0pt'><span style='font-family:Verdana'>i
avsnitt R</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>rlig</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section712>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-family:Verdana'>11.
Diverse</span></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=15>
<tr>
<td valign=top align=left height=15 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'>75 000</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-left:222.0pt'><span style='font-family:Verdana'>Avser
vissa f</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rslag i avsnitt 4.2.4 och 4.6.2. Uppgifterna bygger p</span><span
style='font-family:Verdana'>ä</span><span style='font-family:Verdana'> uppskattningar.
R</span><span style='font-family:Verdana'>ö</span><span style='font-family:
Verdana'>rliga och</span></p>
<p class=MsoNormal style='margin-left:168.0pt'><s><span style='font-family:
Verdana'>-,. </span></s><s><span style='font-family:Verdana'>„</span></s><s><span
style='font-family:Verdana'>Ht</span></s><span style='font-family:Verdana'> halvfasta
kostnader. </span></p>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-family:Verdana'>94
000 BER</span><span style='font-family:Verdana'>Ä</span><span style='font-family:
Verdana'>KNAD TOTAL KOSTNADS INBESPARING = (2 269 000 -I- 94 000) = 2 163 2 363
000 kr./</span><span style='font-family:Verdana'>å</span><span
style='font-family:Verdana'>r</span></p>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'>'
Uppgifterna som ligger till grund f</span><span style='font-family:Verdana'>ö</span><span
style='font-family:Verdana'>r ber</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>kningama har l</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>mnats </span><span style='font-family:Verdana'>„</span><span
style='font-family:Verdana'> av TSV och g</span><span style='font-family:Verdana'>ä</span><span
style='font-family:Verdana'>ller per den 1 juni 1978.</span></p>
<p class=MsoNormal style='margin-left:24.0pt'><i><span style='font-family:Verdana'>De
halvfasta kostnaderna, ber</span></i><i><span style='font-family:Verdana'>ä</span></i><i><span
style='font-family:Verdana'>knas.vara helt avvecklade 3-5 </span></i><i><span
style='font-family:Verdana'>å</span></i><i><span style='font-family:Verdana'>r<br>
eiter det att andringen har genomforts.</span></i><i><span style='font-family:
Verdana'> </span></i><i><span style='font-family:Verdana'>
j j a</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section713>
<p class=MsoNormal style='margin-bottom:6.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section714>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>208</span></p>
<p class=MsoNormal style='margin-top:21.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Bilaga 2</span></i></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Sammanställning av remissyttrandena över vägtrafikskatteut-redningens
betänkande (Ds B 1978:5) Översyn av vägtrafikbeskattningen Del 1
Kilometerskatt</span></b></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>1 Allmänt</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Bland remissinstanserna råder enighet om att det
föreligger ett påtagligt behov av att förenkla reglerna om kilometerskatt.
Flera remissinstanser uttalar att systemet är krångligt och svårt att tillämpa.
Till dem som ger uttryck för denna uppfattning hör DEFU, som med stöd av
siffersammanställningar och exempel anför att det nuvarande systemet är mycket
komplicerat att tillämpa för de skattskyldiga och myndigheterna, att det också
för bägge parter medför höga kostnader, att det medför ett betungande uppgiftslämnande
för de skattskyldiga, att det inte ger möjlighet till effektiv kontroll och
att det innebär onormala risker för skattebortfall.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Mot denna bakgrund har den överväldigande majoriteten av
remissinstanserna upptagit positivt att åtgärder vidtas för att genomföra
förenklingar i systemet. De av utredningen lagda förslagen sägs allmänt, t.ex.
av länsstyrelsen i Uppsala län. Svenska Taxiförbundet och Svenska Åkeriförbundel,
vara väl ägnade att medföra förenklingar och förbättringar och att kunna läggas
till grund för lagstiftning.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Några remissinstanser vill dock beteckna de förbättringar
som uppnås genom utredningens förslag som marginella. De menar att ytterligare
förenklingar bör kunna göras i det befintliga systemet. Sådana synpunkter
framförs av länsstyrelserna i Kronobergs, Malmöhus och Örebro län samt av DEFU.</span></i></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Flera remissinstanser har beklagat att utredningen inte
haft till uppgift att utreda vilka andra möjligheter än kilometerskatt som står
till buds för en beskattning av kilometerskattepliktiga fordon. Vanligen pekar
man därvid på en brännoljeskatt i kombination med färgning av eldningsoljan.
Ett sådant system praktiseras i Finland med gott resultat, påpekas det från
flera häll. Det rekommenderas att utredningen i sitt fortsatta arbete tar upp
denna fråga. Företrädare för sådana åsikter är generaltullstyrelsen, länsstyrelserna
i Jönköpings, Gotlands, Kronobergs, Älvsborgs och Örebro län, DEFU, byråkratiutredningen
och Motormännens riksförbund. Å andra sidan anser länsstyrelsen i Stockholms
län och Åkeriföretagarnas centralförbund att nuvarande system tills vidare bör
bibehållas. Länsstyrelsen anför därvid bl.a. att kilometerskattesystemet tycks
ha vunnit en viss förankring hos fordonsägarna.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I stort sett samtliga remissinstanser är, som nämnts,
eniga om att utredningens förslag, åtminstone i huvudsakliga delar, bör
genomföras. Ett undantag är byråkratiutredningen, som befarar att de föreslagna
ändringarna kommer att leda till mera krångel och byråkrati och orsaka svåra
tillämpningsproblem. I avvaktan på en genomgripande reform anser byråkratiutredningen
det ej motiverat att genomföra utredningens förslag annat än på ett fåtal
punkter. En minoritet av byråkratiutredningen anser dock att man bör ta
tillvara alla de förslag till förenklingar som utredningen föreslagit.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section715>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section716>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>209</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>2 Kilometerräknare m. m.</span></b></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>KSN, som senare kommer att redovisa resultatet av en av
nämnden gjord undersökning rörande de vajerdrivna kilometerräknarnas driftsäkerhet,
menar att båda de i marknaden förekommande märkena uppvisar god driftsäkerhet.
Annorlunda förhåller det sig dock med manipulationssäkerheten, i synnerhet hos
viss apparatur av äldre utförande. Det är därför nödvändigt, enligt nämnden,
att skapa bättre möjligheter till kontroll och övervakning av systemet. Bl. a.
bör den informationsverksamhet som nämnden nu bedriver för närmast berörd
polispersonal fortsättas och intensifieras. Nämnden pekar också på det
förhållandet att straffansvar enligt 56 § 3 VSK sällan eller aldrig inträder om
inte fordonsägaren vidgår att han känt till bristerna hos räknaren. Motsvarande
gäller i fråga om 33 § VSL, som nästan endast kunnat tillämpas då gärningsmannen
erkänt brott, eftersom det föreskrivs att det brottsliga förfarandet skall ha
skett uppsåtligen. Därför menar nämnden att straffansvar bör kunna inträda
även vid vårdslöst förfarande med kilometerräknarapparaturen som medför att denna
inte är i föreskrivet skick.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>KSN förordar att statsmakterna snarast beslutar att en
utredning sker av förutsättningarna för införande av beskattning via navräknare
inte bara pä sådana skattepliktiga tyngre fordon som i dag inte kan utrustas
med navräknare utan också på dieseldrivna personbilar.</span></p>
<p class=MsoNormal style='margin-right:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>En sådan åtgärd kan enligt KSN ocksä få betydelse i det
fall aktuella planer på övergång till elektronisk hastighets- och vägmätare i
vissa personbilar leder (ill att räknare av nu befintliga typer inte kan
användas.</span></p>
<p class=MsoNormal style='margin-top:19.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>3 Uppgifter till ledning för beräkning av kilometerskatl m.
m.</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>RRV anser att utredningens förslag att minska antalet
ordinarie avstämplingar och uppbördstilltallen till tre per år medför vissa
besparingar och förenklingar. Verket vill emellertid inte avfärda tanken på
att detta system kombineras med ett av verket föreslaget system med preliminära
förskottsinbetalningar. Verket delar inte utredningens farhågor om att alltför
stora skattebelopp skulle kunna komma att få erläggas vid den årliga avräkningen.</span></p>
<p class=MsoNormal style='margin-right:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Länssiyrelserna i Kronobergs och Västmanlands län år inne
på samma tankegångar som RRV men stöder dock utredningens förslag som ett steg
i rätt riktning. Även länsstyrelsen i Gotlands län uttalar sig till förmän för
ett system med preliminära inbetalningar tvä gånger om året före den årliga avläsningen.
Denna länsstyrelse jämte länsstyrelsen i Södermanlands län tillstyrker dock i
och för sig också förslaget men ifrågasätter om inte ytterligare minskning av
antalet ordinarie avstämplingar bör övervägas. Å andra sidan instämmer
länsstyrelsen i Uppsala tån, som även den tillstyrker utredningens förslag, i
utredningens bedömning av de olägenheter som skulle vidlåda ett system med
endast en årlig avstämpling och i övrigt debitering efter schablon.</span></p>
<p class=MsoNormal style='margin-right:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Motormännens riksförbund avstyrker en ändring av antalet
skatteperioder från fyra till tre, enär systemet med fyra betalningsperioder f.n.
är väl inarbetat och då en minskning av periodernas antal och därav föranledd
ökning av deras längd kan leda till besvärande betalningsproblem. I stället
förordar förbundet den modell som RRV har skisserat.</span></p>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Lånsslyrelsen i Malmöhus län finner utredningens förslag
vara ett steg i</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section717>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section718>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>210</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>rätt riktning om än otillräckligt. Länsstyrelsen i Örebro
län tillstyrker förslaget men varnar för en ökad reslföring av skatter, ätminstone
i inledningsskedet. Det är däjför viktigt, menar denna länsstyrelse, att ägare
av kilometerskattepliktiga fordon underrättas via datasystemet om förändringarna.
KSN tillstyrker förslaget men understryker vikten av att kontrollmöjligheterna
samtidigt förstärks.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Övriga remissinstanser, utom byråkratiutredningen,
tillstyrker utredningsförslaget i denna del eller lämnar det utan erinran.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Utredningens ställningstagande att avstämpling vid
ägarbyte inte bör ske kritiseras av några remissinstanser. Förespråkare för ett
system med avstämpling vid ägarbyte är länsstyrelsen i Västmanlands tån,
Sveriges bilindustri- och bilgrossisiförcning, Motorbranschens riksförbund och
Sveriges bilskrolares riksförbund. Dessa framhäller bl. a. att principen bör
vara att varje fordonsägare skall ansvara för skatten som belöper på den vägsträcka
som körts under hans innehav. Övriga remissinstanser godtar utredningens
bedömning i denna fråga eller lämnar den utan erinran.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><i><span style='font-size:9.0pt;
font-family:Verdana'>4 Brukandeförbud m. m.</span></i></b></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De flesta remissinstanserna ser positivt pä att en
uppmjukning av reglerna om brukandeförbud kommer till ständ. Det framhålls bl.a.
att brukandeförbud inte bör tillgripas i andra fall än när allmänheten ser det
som berättigat och att ett förbud, för att få avsedd effekt, bör komma i fråga
endast i de fall då det kan kopplas till systemet med kontrollmärke.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Att brukandeförbudet bör hävas vid försäljning på exekutiv
auktion och i de av utredningen angivna konkursfallen är en tanke som vinner
allmänt stöd. RSV och Föreningen Sveriges kronofogdar är av den uppfattningen
att ett hävande i konkursfallen bör kunna ske automatiskt i samma ordning som
vid exekutiv auktion. Länssiyrelsen i Stockholms lån, som också tillstyrker
förslaget, varnar dock för att ett genomförande kan öppna vägen för vissa skatteundandragande
åtgärder. Länsstyrelsen pekar på den situationen att en rörelseidkare i
ekonomiskt trångmål kan lata ett exekutivt förfarande inledas. Ingenting
hindrar honom från att själv eller genom bulvan köpa sitt eget fordon på
exekutiv auktion och därefter fortsätta sin rörelse som förut eller i annan
juridisk form med sitt skattetyngda fordon.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>När det gäller villkoren för ny ägare till ett fordon att
få ett brukandeförbud hävt har några remissinstanser anslutit sig till den
mening som experten Carlson gett uttryck ät i särskilt yttrande. Dit hör RSV,
dock endast i princip och med reservation för att verket ej hunnit med att
utreda de tagtekniska konsekvenserna, samt länsstyrelserna i Ålvsl)orgs, Kopparbergs
och Gävleborgs län.</span></i></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Utredningens uppfattning att problemen i samband med återtagningar
av fordon som sålts på avbetalning numera är tillfredsställande lösta från vägtrafikskattesynpunkt
kritiseras av Sveriges bilindustri- och bilgrossistförening och
Motorbranschens riksförbund. Sistnämnda förbund pekar på att säljaren kan få
medge köparen anstånd med avtalade amorteringar. Om köparen äntlå inte kan
fullfölja köpet, tvingas säljaren att återta fordonet. Denne kan sällan fä
kostnadstäckning för skatteskuld som han nödgas betala i köparens ställe.
Vidare kan det ofta vara förenat med betydande svärigheter att finna det fordon
som skall återtas på grund av att köparen medvetet håller detta utom räckhåll
för säljaren eller kronofogdemyndigheten. När det väl har påträffats kan
förfallen skatteskuld uppgå till betydande belopp.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section719>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section720>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>211</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Förslaget att ett brukandeförbud på grund av obetalda
skatter efter myndighetsprövning skall kunna hävas i andra fall än vid
försäljning exekutivt eller från konkursbo tillstyrks allmänt. Ett par
remissinstanser anser dock att denna prövning inte bör ligga på RSV utan
anförtros åt länsstyrelserna. RSV, Föreningen Sveriges kronofogdar och länssiyrelsen
i Skaraborgs län ger uttryck åt denna uppfattning. Sistnämnda länsstyrelse
åberopar bl.a. de regionala myndigheternas lokal- och personkännedom och
samhällets allmänna decentraliseringssträvanden.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>När det gäller att slopa brukandeförbudet vid försummelse
att lämna uppgift råder allmän enighet om det lämpliga och önskvärda i en sådan
reform. Lånsslyrelsen i Gotlands län menar dock att förbudet bör kvarstå och
eventuellt följas av polisanmälan, då en skönsmässig höjning av skatten måsle
anses olämplig för att få den skattskyldige att fullgöra vissa uppgifter. 1
övrigt tillstyrker länsstyrelsen förslaget.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Slutligen har också förslagen i fråga om brukandeförbud
när kilometerräknarapparatur saknas eller är bristfällig godtagits eller
lämnats utan erinran av remissinstanserna.</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>5 Förseningsavgift</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av remissyttrandena framgår att det är ett allmänt
önskemål att systemet med förseningsavgift förenklas. Det ses som angeläget
att sädana regler tillskapas att tidsåtgången för denna typ av ärenden för den
handläggande personalen reduceras sä mycket som möjligt.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den av utredningen föreslagna konstruktionen med ett
varningsförfarande vid enstaka försummelse och påförande av förseningsavgift
först vid upprepad försummelse under någon av de tre närmast följande
skatteperioderna eller vid underlåtenhet att efterkomma anmaning har godtagits
av den allt övervägande delen av remissinstanserna. Undantag är RSV och länsstyrelen
i Gotlands tån. RSV framhåller att den föreslagna konstruktionen strider mot
tanken bakom förseningsavgiften och att man inte kan utesluta att i stort sett
samma personer på sikt är inblandade i dessa ärenden. Länsstyrelsen anför att
förslaget lätt torde leda till att fordonsägaren finner att var tjärde avstämpling
kan underlåtas utan påföljd. Länsstyrelsen menar dock att nybliven ägare till kilometerskattepliktigt
fordon automatiskt skall befrias från förseningsavgift om försummelse sker vid
hans första avstämplingstillfälle.</span></p>
<p class=MsoNormal style='margin-right:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Länsstyrelsen i Gävleborgs lån anser att
förseningsavgiften bör höjas till i vart fall det dubbla. Länsstyrelsen i
Kristianstads lån anser också att avgiften bör höjas, så att den vid upprepad
försening inom tre skatteperioder uppgår till 200 kr. och vid ännu en
förseelse inom samma tidrymd, 300 kr. Å andra sidan menar länsstyrelsen I
Stockholms län att den dubbla förseningsavgiften skall tas bort, eftersom den
inte har avsedd effekt och medför onödiga registerkontroller. Dubbel avgift
påförs nämligen oftast för fordon som redan är belastade med skatt och vars
ägare inte reagerar för den högre avgiften.</span></p>
<p class=MsoNormal style='margin-right:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Flera remissinstanser tar upp frågan om ursäktlighetsprövningen
vid ifrägasatt eftergift skall omfatta även en tidigare försummelse som föranlett
erinran eller endast det sista tillfället. Länsstyrelserna i Södermanlands,
Blekinge, Malmöhus, Haltands, Göteborgs och Bohus, Värmtands, Gävleborgs, Väsiernorriands,
Västerbottens och Norrbollens lån anser i likhet med experten Carlson att den
sistnämnda lösningen är att föredra.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section721>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section722>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>212</span></p>
<p class=MsoNormal style='margin-top:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>R.SV kritiserar utredningens förslag främst med hänsyn
till den långa tid som kan komma att förflyta mellan försummelserna.</span></p>
<p class=MsoNormal style='margin-right:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kammarrätten i Göleborg och skattetilläggsutredningen,
vilka båda i och för sig tillstyrker den av utredningen föreslagna
konstruktionen, riktar också kritik mot den föreslagna ordningen vid ifrågasatt
eftergift samt mot den föreslagna lydelsen av 28§. Härom anför
skattetilläggsutredningen bJ. a. följande.</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>En nackdel
med utredningsförslaget är att yrkanden om eftergift på grund av ursäktlighet
vid den första försummelsen blir svåra att bedöma därför atl tiden mellan den
första försummelsen och beslutslillfällel kan komma att bli lång. Det anges
vara sannolikt att den föreslagna ordningen kommer att ge upphov till ett stort
antal ärenden och besvärsmål. De administrativa vinsterna med förslaget skulle
därmed komma alt minskas avsevärt. Av nu anförda skäl bör bestämmelserna om
förseningsavgift utformas så att ursäktlighetsprövningen avser endast den
senaste försummelsen. Detta system bör dock inte uppfattas så, att
beskattningsmyndigheten skall anses alltid och ex officio ha eftergett
förseningsavgiften vid förstagångsförsummelse. Bestämmelsens innebörd bör vara
den att förseningsavgift inle skall påföras för enstaka försummelse av
uppgiftsskyldigheten utom i det fall då den skattskyldige har underlåtit alt
efterkomma en anmaning alt lämna uppgift om körsträcka. Vissa invändningar kan
enligt skattelilläggsutredningen riktas mot detta förslag. Den som hade kunnat
åberopa ursäktlighel för den första försummelsen kommer i ett sämre läge genom
att denna ursäktlighet inte kan beaktas när den nya försummelsen inträffar. Föratt
tillgodose en sådan invändning kan den ordningen införas atl även en erinran
skall kunna omprövas om detta yrkas inom kortare tid, t.ex. tio dagar. Den
skattskyldige kan beredas tillfälle atl inom denna tid åberopa vad han vill
anföra för att erinran skall upphävas. En sådan ordning skulle dock medföra
administrativt merarbete och därigenom motverka den effekt som vägtrafikskatteutredningen
vill uppnå med förslaget. Å andra sidan kan man nog räkna med att antalet
yrkanden om att erinran skall omprövas kommer att bli tämligen fåtaliga.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skattetilläggsutredningen uttalar vidare att 28§ VSL f.n.
innehåller materiella bestämmelser om förseningsavgift. I utredningförslaget
inleds paragrafen med ett stycke som reglerar administrativa rutiner för atl
erinra försumlig skaltskyldig om hans uppgiftsskyldighet och om atl förseningsavgift
kan komma att påföras om försummelsen upprepas. De materiella reglerna om påföring
av förseningsavgift och reglerna om administrativa rutiner för att erinra
försumlig skattskyldig bör enligt skaitelilläggsulred-ningens uppfattning
behandlas i olika paragrafer i VSL.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kammarrättens resonemang överensstämmer i huvudsak med
skattetill-läggsutredningens men omfattar inte dess förslag om rätt till
omprövning av erinran.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Övriga remissinstanser har godtagit eller i vart fall inle
riktat några väsentliga invändningar mot den av utredningen föreslagna
ordningen vid prövning av ifrågasatt eftergift av förseningsavgift.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Flera remissinstanser har framhållit att 37 g § andra
stycket lagen (1959:92) om förfarandel vid viss konsumtionsbeskattning, lill
vilken 28 § VSL hänvisar, inte tar tillräcklig hänsyn till de speciella
reglerna i VSL. Vägtrafikskatt påförs nämligen enligt 22 § VSL regelmässigt
genom automatisk databehandling ulan att särskilt beslut meddelas. Endast i de
fall länsstyrelse fastställer skatten meddelas beslut. Det finns säledes i
regel inte något beslut som vunnit laga kraft. Detta skulle innebära att den</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section723>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section724>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>213</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>skattskyldiges möjligheter att yrka omprövning av beslutet
om förseningsavgift blir obegränsade i tiden. Dessa påpekanden görs av RSV saml
länsstyrelserna i Kalmar, Malmöhus och Kopparbergs län.</span></i></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Behovet av
att RSV utfärdar anvisningar om eftergift av förseningsavgift, som är mera
detaljerade och utförliga än de nuvarande, för att komma tillrätta med den
olikartade lillämpningen på länsstyrelsenivå, understryks av flera
länsstyrelser. Bl. a. länssiyrelsen i Älvsborgs län efterlyser sådana
anvisningar och menar också alt ytterligare bestämmelser bör tas in i VSL,
eftersom reglerna i föifarandelagen syns i huvudsak anpassade till annan
lagstiftning än den som gäller för vägtrafikskalt.</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>6 Åtgärder vid fel på kilometerräknarapparatur</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Allmän enighel råder bland remissinsianserna om behovet av
en uppmjukning av bestämmelserna om tredagarsfrister för dels reparation av
räknaren, räknat frän dagen för upptäckt av felet, dels besiktning, räknat frän
reparaiionsdagen. Däremot är samstämmigheten inte lika klar när det gäller hur
långt en sådan uppmjukning bör sträcka sig.</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den föreslagna förlängningen av lidsfristen för besiktning
tillslyrks av KSN och byråkratiutredningen. Andra som yttrar sig diskuterar
förslaget tillsammans med den föreslagna rätten för beskattningsmyndigheten att
förlänga reparalionsfrislen. Att en sådan möjlighet bör föreligga tillstyrks av
länsstyrelserna i Siockholms och Älvsborgs län, vilka dock föreslår andra
frister. Länsstyrelsen i Kopparbergs län anser att en gemensam tid om
sammanlagt femton dagar skall gälla utan uppdelning av tiden på reparation och
besiktning och alt länsstyrelserna bör ges möjlighet att medge förlängning av
denna tid.</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Länssiyrelsen
i Södermanlands län avstyrker att en dispensordning införs, främst med hänsyn
till befarad ökad arbetsbelastning för länsstyrelserna och till atl det inte lorde
kunna undvikas att brukningsförbud ändock hinner inträda. I stället bör en
reparationsfrist på tio dagar införas. Länsstyrelsen i Göleborgs och Bohus län
och DEFU föreslår en generell förlängning av besiktningsfrislen. Motormännens
riksförbund föreslår atl tidsfristerna för reparation och besiktning bestäms
till vardera tio dagar och att denna tid vid fel pä personbil som används för
resa i Norge skall räknas från dagen för återkomsten till Sverige.</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>En viss
osäkerhet syns råda beträffande inriktningen av den prövning
beskattningsmyndigheten skall göra, om förslaget om dispens för reparalionsfrislen
genomförs. Länsstyrelsen i Göteborgs och Bohus län har tagit fasta på den av
utredningen förutsatta restriktiviteten i tillämpningen och menar att härav
följer att skälen för förlängning måste prövas noga. Något annat exempel än
bristande tillgång till reservdelar har inte anförts av ulredningen. Om detta
skäl åberopas måste vid prövningen den som normalt lagerför den saknade
reservdelen kontaktas av länsstyrelsen. Enligt vad länsstyrelsen i Stockholms
län erfaril föreligger från verkstädernas sida i allmänhet ej problem att
utföra reparationer på kilometerräknare inom tre dagars varsel. Frän flera håll
har vitsordats att fordonsägarna själva har svårt att avvara tid för
verkstadsbesök och kontrollbesiktning. Länsstyrelsen menar därför att
möjligheten till förlängning inte behöver tas i anspråk annat än i
undantagsfall såvida inte fordonsägarnas personliga förhållanden kommer att
anses uigöra särskilda skäl.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section725>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section726>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1978/79:94</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>214</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>När del gäller den föreslagna besvärsordningen anser
länsstyrelsen i Gotlands län att besvär i fråga om förlängd tidsfrist för
reparation lämpligen bör föras hos förvallningsdomstol och inte hos RSV som
utredningen föreslagit.</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>7 Särskilda rutiner för vissa skattskyldiga</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Utredningens förslag att införa en möjlighet att ge
dispens från skyldighet alt ha kilomelerräknare i fordon som ägs av
fordonsägare med stor fordonspark fördelad på ett flertal olika uppställningsplatser
har rönt kritik från en del remissinstansers sida. Betänkligheterna går i
allmänhet ut på att förslaget medför orättvisor och bristande
konkurrensneutralitet mellan olika företag, att avgörandena kan bli svära atl
träffa när del gäller gränsdragningsproblem och alt länsstyrelsernas arbete
med kontroll m.m. kan förväntas öka avsevärt.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Sädana synpunkier framförs av TSV, KSN, länsstyrelserna i
Södermanlands, Ösiergöllands, Gotlands, Örebro, Väslmanlands och Kopparbergs
län samt Svenska Åkerijörbundet. KSN har därjämle påtalat att personella
insatser kommer all fordras vid de berörda företagen även med det föreslagna
systemet, eftersom det, vilket underlag man än väljer för skatteberäkningen, måsle
krävas atl körsträckan kan beräknas för varje enskilt fordon inom företaget.
Därtill kommer enligt KSN den risk för felavläs-ningar och felskrivningar som
oundvikligen följer av förslaget och som medför en belydande minskning av
tillförlitligheten i de sålunda lämnade uppgifterna.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>En del remissinstanser har i samband med sin krilik också lagl
fram förslag till andra förenklingar för berörda fordonsägares del. KSN
förordar en mera allmän övergång till navräknare, som har större driftsäkerhet
och i mindre män berörs av fel i fordonet, t.ex. i växellådan, än vajerdrivna
räknare. Härigenom kan antalet ingrepp i räknarapparaturen minskas och det
administrativa arbetet med kilometerskatten förenklas för dessa skattskyldiga.
Vidare ifrågasätter KSN om inle de företag del skulle gälla i stället kunde
befrias från kravet på besiklning efter sådant ingrepp i fordonet som berör
apparaturen (t.ex. växellådsreparatlon). En vid förelaget särskilt ansvarig
person kunde utföra nödvändig kontroll. Vidare kunde en skönsdebitering göras beiräffande
varje fordon med justering en gång om aret på grund av de uppgifter som
framkommer vid avstämplingen i samband med löpande kontroll.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Länsstyrelsen i Kopparbergs lån föreslår att avstämplingstiderna
för de fordonsägare som har stor fordonspark efter medgivande av RSV utsträcks
till t. ex. 45 dagar före skatteperiodens utgång.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Övriga remissinstanser har, i den mån förslaget
kommenterats, tillstyrkt förslaget, i vissa fall med reservationer.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>8 Kilometerskattemärke m.m.</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Remissinstanserna är allmänt av den uppfattningen att
systemet med kilometerskattemärke för personbilar i trafik i annat land än
Norge är förenat rned vissa nackdelar. Till dessa hör att skatt inte avräknas
om märket saknas vid utlandsresan, trots att vederbörliga avstämplingar gjorls</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section727>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section728>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1978/79:94</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>215</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>vid gränspasseringarna. Nästan alla remissinstanser som
yttrar sig i frågan välkomnar den av ulredningen föreslagna ordningen att
märket skall tillhandahållas även av tullmyndighet och menar alt problemen
härmed kommer att minska. GeneraltuUstyrelsen, som anser att kilometerskattemärket
skall behållas, anser sig dock inte utan förstärkta personalresurser kunna
medverka till utlämning av märket på det sätt utredningen föreslår.</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>I första
hand förordar länsstyrelserna i Södermanlands, Blekinge, Örebro och
Kopparbergs län samt byråkratiinredningen och Motormännens riksförbund att kilometerskattemärket
helt skall slopas. RSV motsätter sig inte att märket avskaffas. Å andra sidan
finner länsstyrelserna i Uppsala och Östergötlands län övervägande skäl tala
för att systemet med kilometerskattemärke bör behållas.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Under förutsättning att kilometerskattemärket blir kvar
förordar bl.a. lånsstyrelserna i Värmlands och Örebro län att ett sådant skall
distribueras för samtliga kilometerskattepliktiga personbilar. Generallullstyrelsen
anför att samtliga kilometerskattepliktiga personbilar bör förses med kilometerskattemärke,
som anbringas på främre registreringsskylten. Denna märkning bör vara
obligatorisk och föreskrifterna därom bör kompletteras med bestämmelse om
påföljd. Slyrelsen gör gällande att en sådan märkning bör vara av intresse
även för polisen vid kontroll av kilometerräknarens funktion.</span></p>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Länsstyrelsen i Västmanlands län och Molormännens
riksförbund föreslår en speciell märkning av konlrollmärkena som visar att
fordonet är kilometerskattepliktigt. RSV framför tanken att alla
kilometerskattepliktiga fordon skall ha ett registreringsnummer som skiljer
dem från andra fordon.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section729>
<p class=MsoNormal style='margin-bottom:68.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section730>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1978/79:94</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>216</span></p>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Inneh</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ll</span></p>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-family:Verdana'>Propositionen...................................................... </span><span
style='font-family:Verdana'>... </span><span style='font-family:Verdana'>1</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>Proposilionens
huvudsakliga innehåll......................... </span><span style='font-family:
Verdana'> </span><span style='font-family:Verdana'>1</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Lagförslag........................................................... </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>2</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-family:"Times New Roman"'>1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Förslag lill lag om ändring i
vägtrafikskattelagen (1973:601) </span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>2</span></p>
<p class=MsoNormal style='margin-left:9.0pt;text-indent:0cm'><span
style='font-family:"Times New Roman"'>2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Förslag till lag om ändring i
lagen (1978:69) om försäljningsskatt på motorfordon </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>8</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Uldrag
av prolokoll vid regeringssammanträde 1979-02-08 </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>9</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-family:"Times New Roman"'>1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Inledning.......................................................... </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>9</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-family:"Times New Roman"'>2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Föredragandens överväganden............................. </span><span
style='font-family:Verdana'>. </span><span style='font-family:Verdana'>10</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-family:"Times New Roman"'>3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Hemställan....................................................... </span><span
style='font-family:Verdana'>. </span><span style='font-family:Verdana'>23</span></p>
<p class=MsoNormal style='margin-left:0cm;text-indent:0cm'><span
style='font-family:"Times New Roman"'>4<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Beslut ............................................................ </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>24</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Bilaga
1 Betänkande avgivet av vägtrafikskatteutredningen (Ds B</span></p>
<p class=MsoNormal style='margin-left:38.0pt'><span style='font-family:Verdana'>1978:
5) Översyn av vägtrafikbeskattningen Del I Kilometer<br>
skalt ....................................................... </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>25</span></p>
<p class=MsoNormal style='margin-left:38.0pt'><span style='font-family:Verdana'>Bilaga
2 Sammanställning av remissyttrandena över vägtrafikskatle-<br>
utredningens belänkande (Ds B 1978:5) Översyn av vägtra<br>
fikbeskattningen Del 1 Kilometerskatt............. </span><span
style='font-family:Verdana'> </span><span style='font-family:Verdana'>208</span></p>
<p class=MsoNormal style='margin-top:73.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:6.0pt;
font-family:Verdana'>Norstedts Try;keri, Stockholm 1979</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section731>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
G20394
prop_197879__94.pdf
7302351
pdf
om ändring i vägtrankskattelagen (1973:601), m.m.
https://data.riksdagen.se/fil/95FC0AE3-635D-49D3-8771-80E90CA1A06C