SFS 2010:1896 Lag om ändring i lagen (1994:1776) om skatt på energi

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<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft16{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft19{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft110{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft111{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft19"><b>Lag<br/>om �ndring i lagen (1994:1776) om skatt p� energi;</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 16 december 2010.</p> <p style="position:absolute;top:401px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:399px;left:328px;white-space:nowrap" class="ft13">1 f�reskrivs att 7 kap. 2 � lagen (1994:1776) om</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">skatt p� energi ska ha f�ljande lydelse.</p> <p style="position:absolute;top:463px;left:172px;white-space:nowrap" class="ft14"><b>7 kap.</b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><b>2 �</b></p> <p style="position:absolute;top:487px;left:190px;white-space:nowrap" class="ft13">2</p> <p style="position:absolute;top:489px;left:210px;white-space:nowrap" class="ft10">En skattskyldig f�r g�ra avdrag f�r skatt p� br�nsle som avses i 1 kap.</p> <p style="position:absolute;top:507px;left:172px;white-space:nowrap" class="ft110">3 a � och som levererats till en s�dan k�pare som avses i 3 kap. 30 a � f�rsta<br/>stycket 3, 3 a eller 4 merv�rdesskattelagen (1994:200), i den omfattning som<br/>frihet fr�n br�nsleskatt f�religger i det EG-landet.</p> <p style="position:absolute;top:578px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2011.</p> <p style="position:absolute;top:614px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:649px;left:172px;white-space:nowrap" class="ft10">PETER NORMAN</p> <p style="position:absolute;top:667px;left:403px;white-space:nowrap" class="ft110">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2010/11:28, bet. 2010/11:SkU16, rskr. 2010/11:95.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft16">2 Senaste lydelse 2001:518.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft18"><b>SFS 2010:1896</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft111">Utkom fr�n trycket<br/>den 27 december 2010</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:539px;white-space:nowrap" class="ft20">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2010</p> </div> </div>
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1

Svensk f�rfattningssamling

Lag
om �ndring i lagen (1994:1776) om skatt p� energi;

utf�rdad den 16 december 2010.

Enligt riksdagens beslut

1 f�reskrivs att 7 kap. 2 � lagen (1994:1776) om

skatt p� energi ska ha f�ljande lydelse.

7 kap.

2 �

2

En skattskyldig f�r g�ra avdrag f�r skatt p� br�nsle som avses i 1 kap.

3 a � och som levererats till en s�dan k�pare som avses i 3 kap. 30 a � f�rsta
stycket 3, 3 a eller 4 merv�rdesskattelagen (1994:200), i den omfattning som
frihet fr�n br�nsleskatt f�religger i det EG-landet.

Denna lag tr�der i kraft den 1 januari 2011.

P� regeringens v�gnar

PETER NORMAN

Agneta Bergqvist
(Finansdepartementet)

1 Prop. 2010/11:28, bet. 2010/11:SkU16, rskr. 2010/11:95.

2 Senaste lydelse 2001:518.

SFS 2010:1896

Utkom fr�n trycket
den 27 december 2010

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Thomson Reuters Professional AB, tel. 08-587 671 00

Edita V�stra Aros, V�ster�s 2010

;