SFS 2007:1391 Lag om ändring i vägtrafikskattelagen (2006:227)

<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:16px;font-family:Times;color:#000000;} .ft17{font-size:15px;font-family:Times;color:#000000;} .ft18{font-size:14px;font-family:Times;color:#000000;} .ft19{font-size:7px;font-family:Times;color:#000000;} .ft110{font-size:13px;font-family:Times;color:#000000;} .ft111{font-size:12px;font-family:Times;color:#000000;} .ft112{font-size:17px;font-family:Times;color:#000000;} .ft113{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft114{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft115{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:15px;font-family:Times;color:#000000;} .ft21{font-size:14px;font-family:Times;color:#000000;} .ft22{font-size:16px;font-family:Times;color:#000000;} .ft23{font-size:14px;line-height:17px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft30{font-size:15px;font-family:Times;color:#000000;} .ft31{font-size:14px;font-family:Times;color:#000000;} .ft32{font-size:16px;font-family:Times;color:#000000;} .ft33{font-size:15px;font-family:Times;color:#000000;} .ft34{font-size:14px;font-family:Times;color:#000000;} .ft35{font-size:15px;font-family:Times;color:#000000;} .ft36{font-size:14px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft40{font-size:9px;font-family:Times;color:#000000;} .ft41{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;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:7px;left:32px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:208px;left:98px;white-space:nowrap" class="ft113"><b>Lag<br/>om �ndring i v�gtrafikskattelagen (2006:227);</b></p> <p style="position:absolute;top:10px;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:257px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:10px;left:42px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:300px;left:261px;white-space:nowrap" class="ft11"> f�reskrivs att 2 kap. 10 och 11 �� v�gtrafik-</p> <p style="position:absolute;top:317px;left:98px;white-space:nowrap" class="ft11">skattelagen (2006:227) och bilaga 1 till lagen ska ha f�ljande lydelse.</p> <p style="position:absolute;top:9px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:362px;left:98px;white-space:nowrap" class="ft16"><b>2 kap.</b></p> <p style="position:absolute;top:10px;left:51px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:388px;left:98px;white-space:nowrap" class="ft18"><b>10 �</b></p> <p style="position:absolute;top:15px;left:54px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:386px;left:123px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:10px;left:57px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:388px;left:127px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:388px;left:142px;white-space:nowrap" class="ft11">F�r personbilar som kan drivas med dieselolja och som blivit skatte-</p> <p style="position:absolute;top:405px;left:98px;white-space:nowrap" class="ft114">pliktiga f�r f�rsta g�ngen f�re utg�ngen av �r 2007 ska summan av grundbe-<br/>loppet och koldioxidbeloppet multipliceras med en milj�- och br�nslefaktor<br/>om 3,3.</p> <p style="position:absolute;top:458px;left:112px;white-space:nowrap" class="ft11">F�r personbilar som kan drivas med dieselolja och som blivit skatteplik-</p> <p style="position:absolute;top:476px;left:98px;white-space:nowrap" class="ft114">tiga f�r f�rsta g�ngen efter utg�ngen av �r 2007 ska summan av grundbelop-<br/>pet och koldioxidbeloppet multipliceras med en milj�- och br�nslefaktor om<br/>3,15.</p> <p style="position:absolute;top:529px;left:112px;white-space:nowrap" class="ft11">F�r en personbil som blivit skattepliktig f�r f�rsta g�ngen f�re utg�ngen</p> <p style="position:absolute;top:547px;left:98px;white-space:nowrap" class="ft114">av �r 2007 och som uppfyller kraven f�r milj�klass 2005 PM enligt bilaga 1<br/>till lagen (2001:1080) om motorfordons avgasrening och motorbr�nslen, ska<br/>fordonsskatten minskas med 6 000 kronor.</p> <p style="position:absolute;top:600px;left:112px;white-space:nowrap" class="ft11">Skatteminskningen i tredje stycket avr�knas efter hand vid beslut om for-</p> <p style="position:absolute;top:617px;left:98px;white-space:nowrap" class="ft11">donsskatt, dock l�ngst till och med den 31 december 2012.</p> <p style="position:absolute;top:10px;left:65px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:653px;left:98px;white-space:nowrap" class="ft18"><b>11 �</b></p> <p style="position:absolute;top:15px;left:68px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:651px;left:123px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:10px;left:71px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:653px;left:127px;white-space:nowrap" class="ft18"><b> </b></p> <p style="position:absolute;top:10px;left:74px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:653px;left:142px;white-space:nowrap" class="ft11">F�r personbilar som h�r hemma i en kommun som anges i bilaga 1</p> <p style="position:absolute;top:670px;left:98px;white-space:nowrap" class="ft114">till denna lag skall fordonsskatten betalas endast till den del fordonsskatten,<br/>efter avr�kning enligt 2 kap. 10 � fj�rde stycket, f�r skatte�r �verstiger<br/>384 kronor.</p> <p style="position:absolute;top:723px;left:112px;white-space:nowrap" class="ft11">En personbil anses h�ra hemma i den kommun d�r den skattskyldige har</p> <p style="position:absolute;top:741px;left:98px;white-space:nowrap" class="ft114">sin adress enligt v�gtrafikregistret vid den tidpunkt som anges i 5 kap. 2 �.<br/>F�rsta stycket till�mpas endast i samband med att fordonsskatt skall betalas<br/>enligt vad som i �vrigt g�ller i denna lag.</p> <p style="position:absolute;top:10px;left:78px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:812px;left:112px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2008.</p> <p style="position:absolute;top:16px;left:83px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:898px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:11px;left:84px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:900px;left:105px;white-space:nowrap" class="ft111">Prop. 2007/08:11, bet. 2007/08:SkU17, rskr. 2007/08:89.</p> <p style="position:absolute;top:16px;left:89px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:911px;left:98px;white-space:nowrap" class="ft19">2</p> <p style="position:absolute;top:11px;left:90px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:913px;left:105px;white-space:nowrap" class="ft111">Senaste lydelse 2006:473.</p> <p style="position:absolute;top:16px;left:93px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:924px;left:98px;white-space:nowrap" class="ft19">3</p> <p style="position:absolute;top:11px;left:95px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:925px;left:105px;white-space:nowrap" class="ft111">Senaste lydelse 2006:473.</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2007:1391</b></p> <p style="position:absolute;top:221px;left:559px;white-space:nowrap" class="ft115">Utkom fr�n trycket<br/>den 28 december 2007</p> </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:107px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:943px;left:67px;white-space:nowrap" class="ft21">2</p> <p style="position:absolute;top:9px;left:111px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2007:1391</b></p> <p style="position:absolute;top:10px;left:114px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:71px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:107px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:124px;left:433px;white-space:nowrap" class="ft23">Jan Larsson<br/>(Finansdepartementet)</p> </div> <div id="page3-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:10px;left:119px;white-space:nowrap" class="ft30"> </p> <p style="position:absolute;top:943px;left:671px;white-space:nowrap" class="ft31">3</p> <p style="position:absolute;top:9px;left:123px;white-space:nowrap" class="ft32"><b> </b></p> <p style="position:absolute;top:71px;left:562px;white-space:nowrap" class="ft32"><b>SFS 2007:1391</b></p> <p style="position:absolute;top:10px;left:126px;white-space:nowrap" class="ft33"><i> </i></p> <p style="position:absolute;top:71px;left:490px;white-space:nowrap" class="ft34"><i>Bilaga 1</i></p> <p style="position:absolute;top:10px;left:131px;white-space:nowrap" class="ft35"><b> </b></p> <p style="position:absolute;top:97px;left:98px;white-space:nowrap" class="ft36"><b>F�rteckning �ver kommuner som avses i 2 kap. 11 �</b></p> <p style="position:absolute;top:10px;left:134px;white-space:nowrap" class="ft33"><i> </i></p> <p style="position:absolute;top:123px;left:98px;white-space:nowrap" class="ft34"><i>Norrbottens l�n</i></p> <p style="position:absolute;top:10px;left:138px;white-space:nowrap" class="ft30"> </p> <p style="position:absolute;top:123px;left:190px;white-space:nowrap" class="ft31">: Arjeplogs, Arvidsjaurs, G�llivare, Haparanda, Jokkmokks,</p> <p style="position:absolute;top:140px;left:98px;white-space:nowrap" class="ft31">Kalix, Kiruna, Pajala, �lvsbyns, �verkalix och �vertorne� kommuner.</p> <p style="position:absolute;top:10px;left:141px;white-space:nowrap" class="ft33"><i> </i></p> <p style="position:absolute;top:176px;left:98px;white-space:nowrap" class="ft34"><i>V�sterbottens l�n</i></p> <p style="position:absolute;top:10px;left:146px;white-space:nowrap" class="ft30"> </p> <p style="position:absolute;top:176px;left:202px;white-space:nowrap" class="ft31">: Bjurholms, Dorotea, Lycksele, Mal�, Norsj�, Sorsele,</p> <p style="position:absolute;top:193px;left:98px;white-space:nowrap" class="ft31">Storumans, Vilhelmina, Vindelns, V�nn�s och �sele kommuner.</p> <p style="position:absolute;top:10px;left:149px;white-space:nowrap" class="ft33"><i> </i></p> <p style="position:absolute;top:228px;left:98px;white-space:nowrap" class="ft34"><i>J�mtlands l�n</i></p> <p style="position:absolute;top:10px;left:153px;white-space:nowrap" class="ft30"> </p> <p style="position:absolute;top:229px;left:179px;white-space:nowrap" class="ft31">: Bergs, Br�cke, H�rjedalens, Krokoms, Ragunda, Str�msunds</p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft31">och �re kommuner.</p> <p style="position:absolute;top:10px;left:156px;white-space:nowrap" class="ft33"><i> </i></p> <p style="position:absolute;top:281px;left:98px;white-space:nowrap" class="ft34"><i>V�sternorrlands l�n</i></p> <p style="position:absolute;top:10px;left:161px;white-space:nowrap" class="ft30"> </p> <p style="position:absolute;top:282px;left:215px;white-space:nowrap" class="ft31">: Sollefte� och �nge kommuner.</p> <p style="position:absolute;top:10px;left:164px;white-space:nowrap" class="ft33"><i> </i></p> <p style="position:absolute;top:317px;left:98px;white-space:nowrap" class="ft34"><i>G�vleborgs l�n</i></p> <p style="position:absolute;top:10px;left:168px;white-space:nowrap" class="ft30"> </p> <p style="position:absolute;top:317px;left:187px;white-space:nowrap" class="ft31">: Ljusdals kommun.</p> <p style="position:absolute;top:10px;left:171px;white-space:nowrap" class="ft33"><i> </i></p> <p style="position:absolute;top:352px;left:98px;white-space:nowrap" class="ft34"><i>Dalarnas l�n</i></p> <p style="position:absolute;top:10px;left:176px;white-space:nowrap" class="ft30"> </p> <p style="position:absolute;top:352px;left:175px;white-space:nowrap" class="ft31">: Malung-S�lens, Vansbro och �lvdalens kommuner.</p> <p style="position:absolute;top:10px;left:179px;white-space:nowrap" class="ft33"><i> </i></p> <p style="position:absolute;top:387px;left:98px;white-space:nowrap" class="ft34"><i>V�rmlands l�n</i></p> <p style="position:absolute;top:10px;left:183px;white-space:nowrap" class="ft30"> </p> <p style="position:absolute;top:388px;left:183px;white-space:nowrap" class="ft31">: Torsby kommun.</p> </div> <div id="page4-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:15px;left:186px;white-space:nowrap" class="ft40"> </p> <p style="position:absolute;top:962px;left:512px;white-space:nowrap" class="ft41">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:972px;left:561px;white-space:nowrap" class="ft41">Elanders, V�llingby 2007</p> </div> </div> ;