SFS 2007:1389 Lag om ändring i lagen (2000:466) om skatt på termisk effekt i kärnkraftsreaktorer

<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:7px;font-family:Times;color:#000000;} .ft19{font-size:13px;font-family:Times;color:#000000;} .ft110{font-size:12px;font-family:Times;color:#000000;} .ft111{font-size:17px;font-family:Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft114{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="ft112"><b>Lag<br/>om �ndring i lagen (2000:466) om skatt p� termisk <br/>effekt i k�rnkraftsreaktorer;</b></p> <p style="position:absolute;top:11px;left:36px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft11">utf�rdad den 18 december 2007.</p> <p style="position:absolute;top:319px;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:317px;left:254px;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:319px;left:259px;white-space:nowrap" class="ft11"> f�reskrivs att 2 och 5 �� lagen (2000:466) om</p> <p style="position:absolute;top:337px;left:98px;white-space:nowrap" class="ft11">skatt p� termisk effekt i k�rnkraftsreaktorer 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:372px;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:370px;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:372px;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:372px;left:135px;white-space:nowrap" class="ft11">Skatt ska betalas f�r varje kalenderm�nad som tillst�nd finns att</p> <p style="position:absolute;top:390px;left:98px;white-space:nowrap" class="ft113">inneha och driva en k�rnkraftsreaktor. Om driftstillst�ndet har l�pt ut eller<br/>�terkallats f�re slutet p� en kalenderm�nad, upph�r skattskyldigheten vid<br/>denna tidpunkt.</p> <p style="position:absolute;top:443px;left:112px;white-space:nowrap" class="ft11">Skatten utg�r f�r varje kalenderm�nad 12 648 kronor per megawatt av</p> <p style="position:absolute;top:460px;left:98px;white-space:nowrap" class="ft113">den h�gsta till�tna termiska effekten i k�rnkraftsreaktorn. Om den h�gsta<br/>till�tna termiska effekten inte har fastst�llts, f�r beskattningsmyndigheten<br/>ber�kna effekten efter j�mf�relse med reaktorer f�r vilka s�dan effekt har<br/>fastst�llts.</p> <p style="position:absolute;top:11px;left:60px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:549px;left:98px;white-space:nowrap" class="ft17"><b>5 �</b></p> <p style="position:absolute;top:15px;left:63px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:547px;left:116px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:11px;left:66px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:549px;left:120px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:11px;left:69px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:549px;left:135px;white-space:nowrap" class="ft11">Om en k�rnkraftsreaktor har varit ur drift under en sammanh�ngande</p> <p style="position:absolute;top:566px;left:98px;white-space:nowrap" class="ft113">period av mer �n 90 kalenderdygn, f�r avdrag med 415 kronor per megawatt<br/>av den termiska effekten g�ras f�r det antal kalenderdygn som �verstiger 90.</p> <p style="position:absolute;top:11px;left:74px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:620px;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:638px;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:673px;left:98px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:708px;left:98px;white-space:nowrap" class="ft11">ANDERS BORG</p> <p style="position:absolute;top:726px;left:328px;white-space:nowrap" class="ft113">Rolf Bohlin<br/>(Finansdepartementet)</p> <p style="position:absolute;top:16px;left:78px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:915px;left:98px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:12px;left:80px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft110">Prop. 2007/08:11, bet. 2007/08:SkU17, rskr. 2007/08:89.</p> <p style="position:absolute;top:16px;left:84px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft18">2</p> <p style="position:absolute;top:12px;left:86px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft110">Senaste lydelse 2005:963.</p> <p style="position:absolute;top:16px;left:89px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft18">3</p> <p style="position:absolute;top:12px;left:90px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft110">Senaste lydelse 2005:963.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft111"><b>SFS 2007:1389</b></p> <p style="position:absolute;top:222px;left:559px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 28 december 2007</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:102px;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> ;