Data
section 1 of the Act (1998:189) about rulings, see
provisions concerning the composition of the Board of Tax and legal
data, quorum, appointment of a Chairman and vice
President, the election of the members and the Organization in General.
Management
section 2 of the Authority is headed by a Board.
Organization
paragraph 3 Of section 9 of the Ordinance (2007:780) with instruction for
The tax agency shows that in the tax office, see a
Joint Office of the tax board and
Graduate tax board. Regulation (2010:747).
Caseload management
section 4 Cases on advance is determined after preparation and
presentation by the staff of the Office.
Expert witnesses may be called to attend the hearing but may
do not participate in the Board's decision. The same applies to replacement, even
If none of the members are unable to attend.
Fees
paragraph 5 of the Fee pursuant to paragraph 17 the law (1998:189) if
rulings shall be fixed at not more than 20 000
dollars and not less than 1 000 kroons. If there are special reasons,
the fee shall be determined at a lower amount than 1 000 kroons.
The fee may be charged by cash on delivery of the shipment by
the preliminary decision is sent to the applicant.
Exemptions from government regulation
section 6 of the Following clauses in the Government agencies Ordinance (2007:515),
not applicable on authority:
paragraph 4 of the rules of procedure, etc.,
§ 5 If the delegation,
section 6 of General information,
Article 7 on participation in the work of the EU and other international
cooperation,
section 14 if the Board's composition,
sections 15 and 16 for a quorum,
19 § about cost implications,
section 20 on the presentation,
paragraph 21 of the decision of the Agency,
section 27 of the Authority's right to represent the State in the courts,
section 28 on measures in response to the National Audit
the auditor's report, and
section 29 on the case.
Transitional provisions
2007:785
This Regulation shall enter into force on 1 January 2008, when
Ordinance (1998:196) on tax rulings,
cease to apply. In the case of fees still apply
older regulations, if the application for advance ruling has come into
to the tax board before 1 July 2006.
