SFS 2007:1385 Lag om ändring i lagen (1994:1563) om tobaksskatt

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:15px;font-family:Times;color:#000000;} .ft19{font-size:14px;font-family:Times;color:#000000;} .ft110{font-size:7px;font-family:Times;color:#000000;} .ft111{font-size:13px;font-family:Times;color:#000000;} .ft112{font-size:12px;font-family:Times;color:#000000;} .ft113{font-size:17px;font-family:Times;color:#000000;} .ft114{font-size:10px;font-family:Times;color:#000000;} .ft115{font-size:10px;font-family:Times;color:#000000;} .ft116{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft117{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft118{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:11px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:943px;left:667px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:2px;left:26px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:101px;left:98px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:8px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:208px;left:98px;white-space:nowrap" class="ft116"><b>Lag<br/>om �ndring i lagen (1994:1563) om tobaksskatt;</b></p> <p style="position:absolute;top:11px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:264px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 18 december 2007.</p> <p style="position:absolute;top:300px;left:112px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:15px;left:41px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:298px;left:253px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:11px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:300px;left:257px;white-space:nowrap" class="ft11"> f�reskrivs att 2, 8 och 35 �� lagen (1994:1563)</p> <p style="position:absolute;top:317px;left:98px;white-space:nowrap" class="ft11">om tobaksskatt ska ha f�ljande lydelse.</p> <p style="position:absolute;top:11px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:353px;left:98px;white-space:nowrap" class="ft17"><b>2 �</b></p> <p style="position:absolute;top:15px;left:50px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:351px;left:116px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:11px;left:53px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:353px;left:120px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:11px;left:56px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:353px;left:135px;white-space:nowrap" class="ft11">Skatt p� cigaretter tas ut med 31 �re per styck och 39,2 procent av de-</p> <p style="position:absolute;top:370px;left:98px;white-space:nowrap" class="ft117">taljhandelspriset. Skatt ska dock l�gst tas ut med 100 procent av den sam-<br/>manlagda skatten p� cigaretter i den mest efterfr�gade priskategorin (</p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft18"><i> </i></p> <p style="position:absolute;top:388px;left:509px;white-space:nowrap" class="ft19"><i>mini-</i></p> <p style="position:absolute;top:406px;left:98px;white-space:nowrap" class="ft19"><i>mipunktskatt</i></p> <p style="position:absolute;top:11px;left:63px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:406px;left:172px;white-space:nowrap" class="ft11">). Tillverkaren eller hans representant eller, i fr�ga om cigaret-</p> <p style="position:absolute;top:423px;left:98px;white-space:nowrap" class="ft117">ter som importeras fr�n tredje land, import�ren ska senast den 31 oktober<br/>varje �r till Skatteverket l�mna uppgifter om f�rs�ljningen av cigaretter i de<br/>olika priskategorierna f�r tiden fr�n och med den 1 oktober det f�reg�ende<br/>�ret till och med den 30 september det innevarande �ret. Regeringen fastst�l-<br/>ler senast den 30 november det innevarande �ret den mest efterfr�gade pris-<br/>kategorin av cigaretter och det skattebelopp som f�r det n�stkommande ka-<br/>lender�ret ska tas ut enligt andra meningen. F�r �r 2008 ska dock minimi-<br/>punktskatten fastst�llas till 1 krona och 24 �re per cigarett.</p> <p style="position:absolute;top:565px;left:112px;white-space:nowrap" class="ft11">Cigaretter med en l�ngd, exklusive filter eller munstycke, som �verstiger</p> <p style="position:absolute;top:582px;left:98px;white-space:nowrap" class="ft117">9 centimeter men inte 18 centimeter anses som tv� cigaretter. �r cigaretten<br/>l�ngre anses varje p�b�rjad ytterligare l�ngd av 9 centimeter som en cigarett.</p> <p style="position:absolute;top:11px;left:68px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:635px;left:98px;white-space:nowrap" class="ft17"><b>8 �</b></p> <p style="position:absolute;top:15px;left:71px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:633px;left:116px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:11px;left:74px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:635px;left:120px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:11px;left:77px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:635px;left:135px;white-space:nowrap" class="ft11">Skatt p� cigarrer och cigariller tas ut med 1 krona och 12 �re per</p> <p style="position:absolute;top:653px;left:98px;white-space:nowrap" class="ft11">styck. Skatt p� r�ktobak tas ut med 1 560 kronor per kilogram.</p> <p style="position:absolute;top:11px;left:81px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:688px;left:98px;white-space:nowrap" class="ft17"><b>35 �</b></p> <p style="position:absolute;top:15px;left:84px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:686px;left:123px;white-space:nowrap" class="ft15">4</p> <p style="position:absolute;top:11px;left:87px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:688px;left:127px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:11px;left:90px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:688px;left:142px;white-space:nowrap" class="ft11">Skatt p� snus tas ut med 336 kronor per kilogram och p� tuggtobak</p> <p style="position:absolute;top:706px;left:98px;white-space:nowrap" class="ft11">med 402 kronor per kilogram.</p> <p style="position:absolute;top:11px;left:95px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:742px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2008. �ldre best�mmelser g�ller</p> <p style="position:absolute;top:760px;left:98px;white-space:nowrap" class="ft11">fortfarande f�r f�rh�llanden som h�nf�r sig till tiden f�re ikrafttr�dandet.</p> <p style="position:absolute;top:795px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:830px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:848px;left:328px;white-space:nowrap" class="ft117">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:99px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:902px;left:98px;white-space:nowrap" class="ft110">1</p> <p style="position:absolute;top:12px;left:101px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:903px;left:105px;white-space:nowrap" class="ft112">Prop. 2007/08:11, bet. 2007/08:SkU17, rskr. 2007/08:89.</p> <p style="position:absolute;top:16px;left:105px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:915px;left:98px;white-space:nowrap" class="ft110">2</p> <p style="position:absolute;top:12px;left:107px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft112">Senaste lydelse 2006:1392.</p> <p style="position:absolute;top:16px;left:110px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft110">3</p> <p style="position:absolute;top:12px;left:111px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft112">Senaste lydelse 2006:1392.</p> <p style="position:absolute;top:16px;left:116px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft110">4</p> <p style="position:absolute;top:12px;left:117px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft112">Senaste lydelse 2006:1392.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft113"><b>SFS 2007:1385</b></p> <p style="position:absolute;top:222px;left:559px;white-space:nowrap" class="ft118">Utkom fr�n trycket<br/>den 28 december 2007</p> <p style="position:absolute;top:14px;left:128px;white-space:nowrap" class="ft114"> </p> <p style="position:absolute;top:974px;left:98px;white-space:nowrap" class="ft114">4 </p> <p style="position:absolute;top:14px;left:130px;white-space:nowrap" class="ft115"><i> </i></p> <p style="position:absolute;top:974px;left:108px;white-space:nowrap" class="ft115"><i>SFS 2007:13531397</i></p> </div> <div id="page2-div" style="position:relative;width:744px;height:1071px;"> <img width="744" height="1071" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:15px;left:134px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:963px;left:512px;white-space:nowrap" class="ft21">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:973px;left:561px;white-space:nowrap" class="ft21">Elanders, V�llingby 2007</p> </div> </div> ;