/Entry into force: 01/01/2016/introductory provisions
section 1 of this Act applies if a non-compliance or failure to act can serve as a basis for decisions on tax penalties under the tax Procedure Act (2011:1244) as prosecution for crimes under Italian law (1971:69) for the same physical person.
section 2 of the Act provides for the procedure when a question concerning tax surcharges are tested in the same trial as a prosecution for tax evasion. The law also contains provisions on the procedure of prosecution and certain provisions on enforcement.
section 3, When a question about the tax must be assessed under this Act, the provisions concerning tax surcharges in Chapter 49. and Chapter 51. tax Procedure Act (2011:1244). The provisions in Chapter 49. 10 a and 10 b sections should not, however, apply.
A decision on the tax must be notified within a time penalty may be sentenced under 14 and 14 (a) of the skattebrottslagen (1971:69) for the inaccuracy or failure to act subject to prosecution.
section 4 unless otherwise provided in this Act, apply in respect of the investigation and the proceedings on the issue of tax that is prescribed for the criminal proceedings in connection with the question of additional tax. Coercive measures under Chapter 24 – 28. the code of judicial procedure, however, should not be used.
§ 5 in the notification referred to in Chapter 23. first paragraph of section 18 of the code of judicial procedure, the suspect also informed that penalties can be levied, as well as the grounds for this.
6 § When Prosecutor prosecutes for offence under Italian law (1971:69), the Prosecutor shall, if the conditions for this are met, while at the same time make a claim for a tax surcharge for the person who the prosecution applies, if the tax relates to a non-compliance or failure to act subject to prosecution.
When the Prosecutor makes a request for tax penalties, the Prosecutor in the lawsuit indicate
1. the rules applicable in the case of tax,
2. What is the percentage of tax to be charged with and what basis it calculated,
3. the facts on which it relies for this tax, and 4. the evidence relied upon and what should be proved by any evidence.
section 7 If the Prosecutor invokes a new inaccuracy or failure to act in support of the prosecution, this inaccuracy or inaction also relied on in support of the action for penalties.
section 8 issue of tax is dealt with in the same trial as the prosecution under Italian law (1971:69) and determined by judgment.
Especially if A penalty a penalty pursuant to section 9 of Chapter 48. section 2 of the code of judicial procedure shall, if the conditions for this are met, include tax penalties, according to the conditions set out in paragraphs 10 and 11.
section 10 If a penalty order shall include tax penalties, in addition to the provisions of Chapter 48. section 6 of the code of judicial procedure the order specify: 1. the rules applicable in the case of tax,
2. What is the percentage of tax to be charged with and what basis it calculated, and 3. the facts on which it relies for this tax.
section 11 a penalty order covering the tax approved by the suspect in the declaration pursuant to Chapter 48. Article 9 of the code of judicial procedure also accepts the tax mentioned in the notice.
section 12 of the public defender for offence under Italian law (1971:69) are entitled to a public defender, also with regard to the question of penalties in connection with the criminal case. The right to a public defender also applies only if the question of penalties is being examined.
section 13 in respect of legal costs to 31.
the code of judicial procedure to be applied.
Appeal section 14 in respect of the appeal is the judicial code's provisions on appeals in criminal cases shall apply.
Leave to appeal is not required in the Court of appeal only if the question of penalties be appealed there.
Liability, payment and enforcement section 15 of the Regulations in the following chapters of the tax Procedure Act (2011:1244) applicable to tax penalties decided by the Swedish tax agency or the General administrative courts shall also apply to tax penalties that may be issued under this Act:
1.46. If the payment assurance,
2. Chapter 61. If skattekonton, 62. If the payment of taxes and fees, chapter 63. If deferment of payment of taxes and fees, Chapter 64. for refund of taxes, fees and charges and 65. If the interest rate, and
3. Chapter 68. If the decision is enforceable, 69. the enforcement of a decision on securing evidence and payment assurance, 70 Cape. for recovery and 71. If the other provisions on enforcement.
1. this law shall enter into force on the 1 January 2016.
2. The law applicable in case of inaccuracies or passiviteter relating to the period after 31 december 2015.