SFS 2018:1638 Förordning om fastställande av omräknade belopp för energiskatt och koldioxidskatt för år 2019

SFS2018-1638.pdf

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:28px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft11{font-size:21px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft12{font-size:13px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft13{font-size:17px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:17px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:15px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:9px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft17{font-size:19px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft18{font-size:19px;font-family:TVMUHW+TimesNewRomanPS;color:#000000;} .ft19{font-size:14px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:14px;font-family:JWIHXQ+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:17px;line-height:20px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:15px;line-height:18px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:14px;line-height:18px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:17px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft21{font-size:16px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft22{font-size:16px;font-family:DSLFLC+TimesNewRomanPS;color:#000000;} .ft23{font-size:15px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft24{font-size:10px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft25{font-size:15px;line-height:18px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft30{font-size:17px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft31{font-size:16px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft32{font-size:16px;font-family:HBNPSU+TimesNewRomanPS;color:#000000;} .ft33{font-size:17px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft34{font-size:17px;line-height:20px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft10"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:222px;left:98px;white-space:nowrap" class="ft11"><b>F�rordning </b></p> <p style="position:absolute;top:245px;left:98px;white-space:nowrap" class="ft11"><b>om fastst�llande av omr�knade belopp f�r energiskatt </b></p> <p style="position:absolute;top:268px;left:98px;white-space:nowrap" class="ft11"><b>och koldioxidskatt f�r �r 2019</b>1<b> </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft13">Utf�rdad den 8 november 2018 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft13">Regeringen f�reskriver f�ljande. </p> <p style="position:absolute;top:409px;left:98px;white-space:nowrap" class="ft111"><b>1 �</b> Regeringen fastst�ller enligt 2 kap. 1 b � lagen (1994:1776) om skatt <br/>p� energi energiskatten och koldioxidskatten p� br�nslen till f�ljande belopp <br/>f�r kalender�ret 2019. </p> <p style="position:absolute;top:496px;left:117px;white-space:nowrap" class="ft13">KN-nr </p> <p style="position:absolute;top:496px;left:212px;white-space:nowrap" class="ft13">Slag av br�nsle Skattebelopp </p> <p style="position:absolute;top:529px;left:340px;white-space:nowrap" class="ft13">Energiskatt Koldioxidskatt </p> <p style="position:absolute;top:529px;left:563px;white-space:nowrap" class="ft13">Summa skatt </p> <p style="position:absolute;top:561px;left:87px;white-space:nowrap" class="ft13">1. 2710 11 41,</p> <p style="position:absolute;top:580px;left:117px;white-space:nowrap" class="ft112">2710 11 45<br/>eller 2710<br/>11 49</p> <p style="position:absolute;top:561px;left:212px;white-space:nowrap" class="ft112">Bensin som <br/>uppfyller kraven <br/>f�r </p> <p style="position:absolute;top:644px;left:212px;white-space:nowrap" class="ft15">a) milj�klass 1</p> <p style="position:absolute;top:678px;left:212px;white-space:nowrap" class="ft15"> motorbensin</p> <p style="position:absolute;top:678px;left:340px;white-space:nowrap" class="ft112">4 kr 8 �re <br/>per liter </p> <p style="position:absolute;top:678px;left:436px;white-space:nowrap" class="ft112">2 kr 62 �re <br/>per liter </p> <p style="position:absolute;top:678px;left:563px;white-space:nowrap" class="ft112">6 kr 70 �re <br/>per liter </p> <p style="position:absolute;top:724px;left:212px;white-space:nowrap" class="ft15"> alkylatbensin</p> <p style="position:absolute;top:724px;left:340px;white-space:nowrap" class="ft112">2 kr 9 �re <br/>per liter </p> <p style="position:absolute;top:724px;left:436px;white-space:nowrap" class="ft112">2 kr 62 �re <br/>per liter </p> <p style="position:absolute;top:724px;left:563px;white-space:nowrap" class="ft112">4 kr 71 �re <br/>per liter </p> <p style="position:absolute;top:771px;left:212px;white-space:nowrap" class="ft15">b) milj�klass</p> <p style="position:absolute;top:770px;left:294px;white-space:nowrap" class="ft13"> 2</p> <p style="position:absolute;top:770px;left:340px;white-space:nowrap" class="ft112">4 kr 11 �re <br/>per liter </p> <p style="position:absolute;top:770px;left:436px;white-space:nowrap" class="ft112">2 kr 62 �re <br/>per liter </p> <p style="position:absolute;top:770px;left:563px;white-space:nowrap" class="ft112">6 kr 73 �re <br/>per liter </p> <p style="position:absolute;top:815px;left:87px;white-space:nowrap" class="ft13">2. 2710 11 31,</p> <p style="position:absolute;top:834px;left:117px;white-space:nowrap" class="ft112">2710 11 51<br/>eller<br/>2710 11 59</p> <p style="position:absolute;top:815px;left:212px;white-space:nowrap" class="ft112">Annan bensin �n <br/>som avses under <br/>1 eller 7 </p> <p style="position:absolute;top:815px;left:340px;white-space:nowrap" class="ft112">4 kr 99 �re <br/>per liter </p> <p style="position:absolute;top:815px;left:436px;white-space:nowrap" class="ft112">2 kr 62 �re <br/>per liter </p> <p style="position:absolute;top:815px;left:563px;white-space:nowrap" class="ft112">7 kr 61 �re <br/>per liter </p> <p style="position:absolute;top:899px;left:87px;white-space:nowrap" class="ft15">3.</p> <p style="position:absolute;top:899px;left:117px;white-space:nowrap" class="ft112">2710 19 21,<br/>2710 19 25,<br/>2710 19 41<br/>2710 19 49<br/>eller<br/>2710 19 61<br/>2710 19 69</p> <p style="position:absolute;top:899px;left:212px;white-space:nowrap" class="ft112">Eldningsolja, <br/>dieselbr�nnolja, <br/>fotogen, m.m. <br/>som </p> <p style="position:absolute;top:1142px;left:98px;white-space:nowrap" class="ft16">1 Senaste f�rordning i �mnet 2018:1327. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft17"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft18"><b> 2018:1638</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft113">Publicerad <br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft110"> 14 november 2018</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1129px;left:794px;white-space:nowrap" class="ft20">2 </p> <p style="position:absolute;top:52px;left:678px;white-space:nowrap" class="ft21"><b>SFS</b></p> <p style="position:absolute;top:49px;left:706px;white-space:nowrap" class="ft22"><b> 2018:1638</b></p> <p style="position:absolute;top:56px;left:117px;white-space:nowrap" class="ft20">KN-nr </p> <p style="position:absolute;top:56px;left:212px;white-space:nowrap" class="ft20">Slag av br�nsle Skattebelopp </p> <p style="position:absolute;top:90px;left:340px;white-space:nowrap" class="ft20">Energiskatt Koldioxidskatt </p> <p style="position:absolute;top:90px;left:563px;white-space:nowrap" class="ft20">Summa skatt </p> <p style="position:absolute;top:121px;left:212px;white-space:nowrap" class="ft25">a) har f�rsetts<br/>med m�rk- och<br/>f�rg�mnen eller<br/>ger mindre �n 85<br/>volymprocent<br/>destillat vid<br/>350�C,</p> <p style="position:absolute;top:121px;left:340px;white-space:nowrap" class="ft25">887 kr <br/>per m3 </p> <p style="position:absolute;top:121px;left:436px;white-space:nowrap" class="ft25">3 360 kr <br/>per m3 </p> <p style="position:absolute;top:121px;left:563px;white-space:nowrap" class="ft25">4 247 kr <br/>per m3 </p> <p style="position:absolute;top:260px;left:212px;white-space:nowrap" class="ft25">b) inte har<br/>f�rsetts med<br/>m�rk- och<br/>f�rg�mnen och<br/>ger minst 85<br/>volymprocent<br/>destillat vid<br/>350�C, tillh�rig</p> <p style="position:absolute;top:418px;left:212px;white-space:nowrap" class="ft23">milj�klass 1 </p> <p style="position:absolute;top:418px;left:340px;white-space:nowrap" class="ft25">2 480 kr <br/>per m3 </p> <p style="position:absolute;top:418px;left:436px;white-space:nowrap" class="ft25">2 236 kr <br/>per m3 </p> <p style="position:absolute;top:418px;left:563px;white-space:nowrap" class="ft25">4 716 kr <br/>per m3 </p> <p style="position:absolute;top:464px;left:212px;white-space:nowrap" class="ft23">milj�klass 2 </p> <p style="position:absolute;top:464px;left:340px;white-space:nowrap" class="ft25">2 791 kr <br/>per m3 </p> <p style="position:absolute;top:464px;left:436px;white-space:nowrap" class="ft25">2 236 kr <br/>per m3 </p> <p style="position:absolute;top:464px;left:563px;white-space:nowrap" class="ft25">5 027 kr <br/>per m3 </p> <p style="position:absolute;top:509px;left:212px;white-space:nowrap" class="ft25">milj�klass 3 <br/>eller inte tillh�r <br/>n�gon milj�klass </p> <p style="position:absolute;top:509px;left:340px;white-space:nowrap" class="ft25">2 952 kr <br/>per m3 </p> <p style="position:absolute;top:509px;left:436px;white-space:nowrap" class="ft25">2 236 kr <br/>per m3 </p> <p style="position:absolute;top:509px;left:563px;white-space:nowrap" class="ft25">5 188 kr <br/>per m3 </p> <p style="position:absolute;top:574px;left:87px;white-space:nowrap" class="ft23">4.</p> <p style="position:absolute;top:574px;left:117px;white-space:nowrap" class="ft25">2711 12 11<br/>2711 19 00</p> <p style="position:absolute;top:574px;left:212px;white-space:nowrap" class="ft25">Gasol m.m. som <br/>anv�nds f�r </p> <p style="position:absolute;top:620px;left:212px;white-space:nowrap" class="ft25">a) drift av<br/>motordrivet<br/>fordon, fartyg<br/>eller luftfartyg</p> <p style="position:absolute;top:620px;left:340px;white-space:nowrap" class="ft25">0 kr per <br/>1 000 kg </p> <p style="position:absolute;top:620px;left:436px;white-space:nowrap" class="ft25">3 535 kr per <br/>1 000 kg </p> <p style="position:absolute;top:620px;left:563px;white-space:nowrap" class="ft25">3 535 kr per <br/>1 000 kg </p> <p style="position:absolute;top:703px;left:212px;white-space:nowrap" class="ft25">b) annat �nda-<br/>m�l �n som<br/>avses under a</p> <p style="position:absolute;top:703px;left:340px;white-space:nowrap" class="ft25">1 140 kr per <br/>1 000 kg </p> <p style="position:absolute;top:703px;left:436px;white-space:nowrap" class="ft25">3 535 kr per <br/>1 000 kg </p> <p style="position:absolute;top:703px;left:563px;white-space:nowrap" class="ft25">4 675 kr per <br/>1 000 kg </p> <p style="position:absolute;top:767px;left:87px;white-space:nowrap" class="ft23">5.</p> <p style="position:absolute;top:767px;left:117px;white-space:nowrap" class="ft25">2711 11 00,<br/>27 11 21 00</p> <p style="position:absolute;top:767px;left:212px;white-space:nowrap" class="ft25">Naturgas som <br/>anv�nds f�r </p> <p style="position:absolute;top:813px;left:212px;white-space:nowrap" class="ft25">a) drift av<br/>motordrivet<br/>fordon, fartyg<br/>eller luftfartyg</p> <p style="position:absolute;top:813px;left:340px;white-space:nowrap" class="ft25">0 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:813px;left:436px;white-space:nowrap" class="ft25">2 516 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:813px;left:563px;white-space:nowrap" class="ft25">2 516 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:896px;left:212px;white-space:nowrap" class="ft25">b) annat �ndam�l<br/>�n som avses<br/>under a</p> <p style="position:absolute;top:896px;left:340px;white-space:nowrap" class="ft25">981 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:896px;left:436px;white-space:nowrap" class="ft25">2 516 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:896px;left:563px;white-space:nowrap" class="ft25">3 497 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:961px;left:87px;white-space:nowrap" class="ft23">6.</p> <p style="position:absolute;top:961px;left:117px;white-space:nowrap" class="ft25">2701, 2702<br/>eller 2704</p> <p style="position:absolute;top:961px;left:212px;white-space:nowrap" class="ft23">Kol och koks </p> <p style="position:absolute;top:961px;left:340px;white-space:nowrap" class="ft25">675 kr per <br/>1 000 kg </p> <p style="position:absolute;top:961px;left:436px;white-space:nowrap" class="ft25">2 924 kr per <br/>1 000 kg </p> <p style="position:absolute;top:961px;left:563px;white-space:nowrap" class="ft25">3 599 kr per <br/>1 000 kg </p> <p style="position:absolute;top:1007px;left:87px;white-space:nowrap" class="ft23">7.</p> <p style="position:absolute;top:1007px;left:117px;white-space:nowrap" class="ft23">2710 11 31</p> <p style="position:absolute;top:1007px;left:212px;white-space:nowrap" class="ft25">Flygbensin <br/>med en blyhalt <br/>om h�gst 0,005 <br/>gram per liter </p> <p style="position:absolute;top:1007px;left:340px;white-space:nowrap" class="ft25">4 kr 11 �re <br/>per liter </p> <p style="position:absolute;top:1007px;left:436px;white-space:nowrap" class="ft25">2 kr 62 �re per <br/>liter </p> <p style="position:absolute;top:1007px;left:563px;white-space:nowrap" class="ft25">6 kr 73 �re <br/>per liter </p> </div> <div id="page3-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1129px;left:794px;white-space:nowrap" class="ft30">3 </p> <p style="position:absolute;top:52px;left:676px;white-space:nowrap" class="ft31"><b>SFS</b></p> <p style="position:absolute;top:49px;left:705px;white-space:nowrap" class="ft32"><b> 2018:1638 </b></p> <p style="position:absolute;top:51px;left:98px;white-space:nowrap" class="ft34"><b>2 �</b> Termer och uttryck som anv�nds i denna f�rordning har samma <br/>betydelse och till�mpningsomr�de som i lagen (1994:1776) om skatt p� <br/>energi. </p> <p style="position:absolute;top:133px;left:98px;white-space:nowrap" class="ft30">P� regeringens v�gnar </p> <p style="position:absolute;top:174px;left:98px;white-space:nowrap" class="ft30">MAGDALENA ANDERSSON </p> <p style="position:absolute;top:194px;left:385px;white-space:nowrap" class="ft34">Jan Larsson <br/>(Finansdepartementet) </p> </div> </div>
background image

Svensk f�rfattningssamling

F�rordning

om fastst�llande av omr�knade belopp f�r energiskatt

och koldioxidskatt f�r �r 20191

Utf�rdad den 8 november 2018

Regeringen f�reskriver f�ljande.

1 � Regeringen fastst�ller enligt 2 kap. 1 b � lagen (1994:1776) om skatt
p� energi energiskatten och koldioxidskatten p� br�nslen till f�ljande belopp
f�r kalender�ret 2019.

KN-nr

Slag av br�nsle Skattebelopp

Energiskatt Koldioxidskatt

Summa skatt

1. 2710 11 41,

2710 11 45
eller 2710
11 49

Bensin som
uppfyller kraven
f�r

a) milj�klass 1

 motorbensin

4 kr 8 �re
per liter

2 kr 62 �re
per liter

6 kr 70 �re
per liter

 alkylatbensin

2 kr 9 �re
per liter

2 kr 62 �re
per liter

4 kr 71 �re
per liter

b) milj�klass

2

4 kr 11 �re
per liter

2 kr 62 �re
per liter

6 kr 73 �re
per liter

2. 2710 11 31,

2710 11 51
eller
2710 11 59

Annan bensin �n
som avses under
1 eller 7

4 kr 99 �re
per liter

2 kr 62 �re
per liter

7 kr 61 �re
per liter

3.

2710 19 21,
2710 19 25,
2710 19 41
2710 19 49
eller
2710 19 61
2710 19 69

Eldningsolja,
dieselbr�nnolja,
fotogen, m.m.
som

1 Senaste f�rordning i �mnet 2018:1327.

SFS

2018:1638

Publicerad
den

14 november 2018

background image

2

SFS

2018:1638

KN-nr

Slag av br�nsle Skattebelopp

Energiskatt Koldioxidskatt

Summa skatt

a) har f�rsetts
med m�rk- och
f�rg�mnen eller
ger mindre �n 85
volymprocent
destillat vid
350�C,

887 kr
per m3

3 360 kr
per m3

4 247 kr
per m3

b) inte har
f�rsetts med
m�rk- och
f�rg�mnen och
ger minst 85
volymprocent
destillat vid
350�C, tillh�rig

milj�klass 1

2 480 kr
per m3

2 236 kr
per m3

4 716 kr
per m3

milj�klass 2

2 791 kr
per m3

2 236 kr
per m3

5 027 kr
per m3

milj�klass 3
eller inte tillh�r
n�gon milj�klass

2 952 kr
per m3

2 236 kr
per m3

5 188 kr
per m3

4.

2711 12 11
2711 19 00

Gasol m.m. som
anv�nds f�r

a) drift av
motordrivet
fordon, fartyg
eller luftfartyg

0 kr per
1 000 kg

3 535 kr per
1 000 kg

3 535 kr per
1 000 kg

b) annat �nda-
m�l �n som
avses under a

1 140 kr per
1 000 kg

3 535 kr per
1 000 kg

4 675 kr per
1 000 kg

5.

2711 11 00,
27 11 21 00

Naturgas som
anv�nds f�r

a) drift av
motordrivet
fordon, fartyg
eller luftfartyg

0 kr per
1 000 m3

2 516 kr per
1 000 m3

2 516 kr per
1 000 m3

b) annat �ndam�l
�n som avses
under a

981 kr per
1 000 m3

2 516 kr per
1 000 m3

3 497 kr per
1 000 m3

6.

2701, 2702
eller 2704

Kol och koks

675 kr per
1 000 kg

2 924 kr per
1 000 kg

3 599 kr per
1 000 kg

7.

2710 11 31

Flygbensin
med en blyhalt
om h�gst 0,005
gram per liter

4 kr 11 �re
per liter

2 kr 62 �re per
liter

6 kr 73 �re
per liter

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3

SFS

2018:1638

2 � Termer och uttryck som anv�nds i denna f�rordning har samma
betydelse och till�mpningsomr�de som i lagen (1994:1776) om skatt p�
energi.

P� regeringens v�gnar

MAGDALENA ANDERSSON

Jan Larsson
(Finansdepartementet)

;