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In the event that a limited company directly owns shares equivalent to more than nine-tenths of the total share capital in one or more companies His Majesty's Government or the Swedish Labour Market Board, acting in accordance with an ordinance from His Majesty's Government, may permit that the work environment fund of one of the companies, in accordance with the provisions of this law, totally or partially be merged with that of another of the companies. In such cases the fund moneys are treated as being allocated by the company assuming responsibility for allocation for that period of time during which the assigning company had allocated the moneys.
If the decision with respect to the taking over of work environment fund is announced, the authority making such announcement shall advise the County Administrative Board and the Riksbank accordingly. In accordance with the account rendered by the assigning company, the Riksbank shall transfer the moneys deposited in the work environment account of the assigning company to the corresponding account of the company assuming responsibility for both. Thereupon earlier payments made by the assigning company shall be drawn before payments made later. With respect to such transfers of moneys the Riksbank shall advise the companies in question likewise the county Administrative Board and the Swedish Labour Market Board.
Moneys disbursed from a work environment account in accordance with the granting of permission, shall be repaid by the company to the Riksbank to the extent the moneys have not been used in accordance with the granting of permission or conditions attached thereto.
The Swedish Labour Market Board shall pronounce decisions with respect to repayment and the time within which such repayment shall be carried out. Such decisions shall be imparted to the company, the County Administrative Board and the Riksbank. With respect to that fiscal year during which the decision regarding repayment is announced, a sum equivalent to a tenth of that which, according to the decision, is to be repaid, shall be assessed as being liable for taxation. Should there exist particular reason thereto, His Majesty's Government may grant exemption from such liability for taxation.
§ 12 In the event that the company defaults to pay the amount within due time or fails to make payment in the way prescribed by this law, the County Administrative Board shall decide with respect to enforced collection in accordance with the provisions which apply to enforced collection of taxes as laid down in the ordinance relating to the collection of taxes (1953: 272). Charges shall be made on the sum in accordance with this ordinance § 58 clause 1 and § 58 clause 2 shall be similarly applicable in this connection.
With respect to decisions taken by the County Administrative Board in accordance with this law, other than those relating to delay in effecting payment, appeal may be made to the Fiscal Court of Appeal.
Notice of appeal shall be made within two months of the day on which the appellant received notification of the decision. There is no appeal against judgements delivered by the Fiscal Court of Appeal. In the event of an appeal against a decision of the County Administrative Board the said Board may, after consultation with the inspector of taxes, grant complete or partial respite with respect to payment. With respect to a ruling of the County Administrative Board on questions of delay in payment there shall exist no right of appeal.
Appeals against decisions of the Swedish Labour Market Board with respect to this law shall be made to His Majesty's Government. In the event that such decisions relate to repayment, according to § 11 sub-paragraph two, and is to be referred to His Majesty's Government, the Swedish Labour Market Board shall grant respite with regard to such payment.
Should there exist any particular reasons for doing so, His Majesty's Government may grant total or partial exemption from liability to make allocation to the work environment fund or from making preliminary payment. His Majesty's Government may also permit payment with respect to the provisions contained in this law at a later date. With regard to the last named relief, interest as described in $ 5 paragraph one shall be payable for such time as His Majesty's Government shall decide.
$ 15 In the event that a company with respect to its liability to make allocation to the work environment fund or preliminary payment, carried such measures as may be construed as being for the purpose of avoiding or reducing such liability, the County Administrative Board shall determine that sum the payment of which shall be made to the effect that the above mentioned measures had not been carried out.
In the event that written particulars are not submitted in accordance with § 4 second paragraph, the company shall be requested to deliver such particulars. In the event that such a request is necessary, fines may be imposed. With regard to the fulfilment of the obligation to provide such particulars, § 47 of the Tax Assessment Act (1956:623), shall be applicable. Should no particulars be submitted or if it is the case that the amount which is to be paid in cannot be estimated in a reliable manner due to particulars which have been submitted, the County Administrative Board shall make a reasonable estimate of the amount to be paid in,
Those who submit faulty particulars in connection with the authority's decisions with respect to payment in accordance with this law thereby entailing that payment is made with too low an amount shall be sentenced to the payment of fines or to a maximum of one year's imprisonment. The same applies for those who wilfully neglect to submit documents for the purpose of making payment with an insufficient amount and thereby cause payment to be made with such an amount.
In minor cases such penalties as are described in the previous paragraph shall not apply. Liability with respect to the first paragraph shall not apply to those who wilfully carry out such measures but which result in payment being made with the correct amount.
Companies which make allocation to the work environment fund or which take over such funds are obliged to submit such particulars as are referred to in the ordinance relating to investment funds for the equalisation of market fluctuations.
With respect to such particulars § 26 and § 27 of the last named ordinance shall apply in this respect also.
A register of work environment funds shall be maintained by the County Administrative Boards and the Swedish Labour Market Board.
This law shall come into force one week after the day on which the law in accordance with the announcement thereof is placed on the Swedish Statute Book.
Translation: Mike Wiles