SFS 2019:680 Förordning om fastställande av omräknade belopp för energiskatt och koldioxidskatt för år 2020

SFS2019-680.pdf

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:28px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft12{font-size:21px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft13{font-size:13px;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:CVGUGU+TimesNewRomanPS;color:#000000;} .ft19{font-size:14px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:14px;font-family:LAZNJC+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:16px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft21{font-size:16px;font-family:OQRNAW+TimesNewRomanPS;color:#000000;} .ft22{font-size:17px;font-family:ABCDEE+TimesNewRomanPSMT;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:17px;line-height:20px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} .ft26{font-size:15px;line-height:18px;font-family:ABCDEE+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft30{font-size:16px;font-family:ABCDEE+TimesNewRomanPS;color:#000000;} .ft31{font-size:16px;font-family:DXWPOS+TimesNewRomanPS;color:#000000;} .ft32{font-size:17px;font-family:ABCDEE+TimesNewRomanPSMT;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:1128px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:222px;left:98px;white-space:nowrap" class="ft12"><b>F�rordning </b></p> <p style="position:absolute;top:245px;left:98px;white-space:nowrap" class="ft12"><b>om fastst�llande av omr�knade belopp f�r energiskatt och </b></p> <p style="position:absolute;top:268px;left:98px;white-space:nowrap" class="ft12"><b>koldioxidskatt f�r �r 2020</b>1<b> </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 7 november 2019 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft10">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 2020. </p> <p style="position:absolute;top:484px;left:128px;white-space:nowrap" class="ft10">KN-nr </p> <p style="position:absolute;top:484px;left:239px;white-space:nowrap" class="ft10">Slag av br�nsle Skattebelopp </p> <p style="position:absolute;top:518px;left:362px;white-space:nowrap" class="ft111">Energi- <br/>skatt </p> <p style="position:absolute;top:518px;left:454px;white-space:nowrap" class="ft111">Koldioxid- <br/>skatt </p> <p style="position:absolute;top:518px;left:556px;white-space:nowrap" class="ft111">Summa <br/>skatt </p> <p style="position:absolute;top:568px;left:100px;white-space:nowrap" class="ft15">1. 2710 11 41,</p> <p style="position:absolute;top:587px;left:128px;white-space:nowrap" class="ft112">2710 11 45<br/>eller 2710 11<br/>49</p> <p style="position:absolute;top:568px;left:239px;white-space:nowrap" class="ft112">Bensin som <br/>uppfyller kraven <br/>f�r </p> <p style="position:absolute;top:651px;left:239px;white-space:nowrap" class="ft15">a) milj�klass 1</p> <p style="position:absolute;top:685px;left:239px;white-space:nowrap" class="ft15"> motorbensin</p> <p style="position:absolute;top:685px;left:362px;white-space:nowrap" class="ft112">4 kr 15 �re <br/>per liter </p> <p style="position:absolute;top:685px;left:454px;white-space:nowrap" class="ft112">2 kr 67 �re <br/>per liter </p> <p style="position:absolute;top:685px;left:556px;white-space:nowrap" class="ft112">6 kr 82 �re <br/>per liter </p> <p style="position:absolute;top:731px;left:239px;white-space:nowrap" class="ft15"> alkylatbensin</p> <p style="position:absolute;top:731px;left:362px;white-space:nowrap" class="ft112">2 kr 12 �re <br/>per liter </p> <p style="position:absolute;top:731px;left:454px;white-space:nowrap" class="ft112">2 kr 67 �re <br/>per liter </p> <p style="position:absolute;top:731px;left:556px;white-space:nowrap" class="ft112">4 kr 79 �re <br/>per liter </p> <p style="position:absolute;top:777px;left:239px;white-space:nowrap" class="ft15">b) milj�klass 2</p> <p style="position:absolute;top:777px;left:362px;white-space:nowrap" class="ft112">4 kr 18 �re <br/>per liter </p> <p style="position:absolute;top:777px;left:454px;white-space:nowrap" class="ft112">2 kr 67 �re <br/>per liter </p> <p style="position:absolute;top:777px;left:556px;white-space:nowrap" class="ft112">6 kr 85 �re <br/>per liter </p> <p style="position:absolute;top:822px;left:100px;white-space:nowrap" class="ft15">2. 2710 11 31,</p> <p style="position:absolute;top:841px;left:128px;white-space:nowrap" class="ft112">2710 11 51<br/>eller<br/>2710 11 59</p> <p style="position:absolute;top:822px;left:239px;white-space:nowrap" class="ft112">Annan bensin �n <br/>som avses under <br/>1 eller 7 </p> <p style="position:absolute;top:822px;left:362px;white-space:nowrap" class="ft112">5 kr 7 �re <br/>per liter </p> <p style="position:absolute;top:822px;left:454px;white-space:nowrap" class="ft112">2 kr 67 �re <br/>per liter </p> <p style="position:absolute;top:822px;left:556px;white-space:nowrap" class="ft112">7 kr 74 �re <br/>per liter </p> <p style="position:absolute;top:905px;left:100px;white-space:nowrap" class="ft15">3. 2710 19 21,</p> <p style="position:absolute;top:924px;left:128px;white-space:nowrap" class="ft112">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:905px;left:239px;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 2019:448. </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:688px;white-space:nowrap" class="ft18"><b>2019:680</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:674px;white-space:nowrap" class="ft110">15 november 2019</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:52px;left:676px;white-space:nowrap" class="ft20"><b>SFS </b></p> <p style="position:absolute;top:49px;left:709px;white-space:nowrap" class="ft21"><b>2019:680</b></p> <p style="position:absolute;top:1129px;left:794px;white-space:nowrap" class="ft22">2 </p> <p style="position:absolute;top:56px;left:128px;white-space:nowrap" class="ft22">KN-nr </p> <p style="position:absolute;top:56px;left:239px;white-space:nowrap" class="ft22">Slag av br�nsle Skattebelopp </p> <p style="position:absolute;top:90px;left:362px;white-space:nowrap" class="ft25">Energi- <br/>skatt </p> <p style="position:absolute;top:90px;left:454px;white-space:nowrap" class="ft25">Koldioxid- <br/>skatt </p> <p style="position:absolute;top:90px;left:556px;white-space:nowrap" class="ft25">Summa <br/>skatt </p> <p style="position:absolute;top:140px;left:239px;white-space:nowrap" class="ft26">a) har f�rsetts<br/>med m�rk- och<br/>f�rg�mnen eller<br/>ger mindre �n<br/>85 volym-<br/>procent destillat<br/>vid 350�C,</p> <p style="position:absolute;top:140px;left:362px;white-space:nowrap" class="ft26">903 kr <br/>per m3 </p> <p style="position:absolute;top:140px;left:454px;white-space:nowrap" class="ft26">3 420 kr <br/>per m3 </p> <p style="position:absolute;top:140px;left:556px;white-space:nowrap" class="ft26">4 323 kr <br/>per m3 </p> <p style="position:absolute;top:279px;left:239px;white-space:nowrap" class="ft26">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:437px;left:239px;white-space:nowrap" class="ft23">milj�klass 1 </p> <p style="position:absolute;top:437px;left:362px;white-space:nowrap" class="ft26">2 524 kr <br/>per m3 </p> <p style="position:absolute;top:437px;left:454px;white-space:nowrap" class="ft26">2 276 kr <br/>per m3 </p> <p style="position:absolute;top:437px;left:556px;white-space:nowrap" class="ft26">4 800 kr <br/>per m3 </p> <p style="position:absolute;top:483px;left:239px;white-space:nowrap" class="ft23">milj�klass 2 </p> <p style="position:absolute;top:483px;left:362px;white-space:nowrap" class="ft26">2 840 kr <br/>per m3 </p> <p style="position:absolute;top:483px;left:454px;white-space:nowrap" class="ft26">2 276 kr <br/>per m3 </p> <p style="position:absolute;top:483px;left:556px;white-space:nowrap" class="ft26">5 116 kr <br/>per m3 </p> <p style="position:absolute;top:528px;left:239px;white-space:nowrap" class="ft26">milj�klass 3 <br/>eller inte tillh�r <br/>n�gon <br/>milj�klass </p> <p style="position:absolute;top:528px;left:362px;white-space:nowrap" class="ft26">3 004 kr <br/>per m3 </p> <p style="position:absolute;top:528px;left:454px;white-space:nowrap" class="ft26">2 276 kr <br/>per m3 </p> <p style="position:absolute;top:528px;left:556px;white-space:nowrap" class="ft26">5 280 kr <br/>per m3 </p> <p style="position:absolute;top:611px;left:100px;white-space:nowrap" class="ft23">4. 2711 12 11</p> <p style="position:absolute;top:630px;left:128px;white-space:nowrap" class="ft23">2711 19 00</p> <p style="position:absolute;top:611px;left:239px;white-space:nowrap" class="ft26">Gasol m.m. som <br/>anv�nds f�r </p> <p style="position:absolute;top:657px;left:239px;white-space:nowrap" class="ft26">a) drift av<br/>motordrivet<br/>fordon, fartyg<br/>eller luftfartyg</p> <p style="position:absolute;top:657px;left:362px;white-space:nowrap" class="ft26">0 kr per <br/>1 000 kg </p> <p style="position:absolute;top:657px;left:454px;white-space:nowrap" class="ft26">3 598 kr per <br/>1 000 kg </p> <p style="position:absolute;top:657px;left:556px;white-space:nowrap" class="ft26">3 598 kr <br/>per 1 000 <br/>kg </p> <p style="position:absolute;top:740px;left:239px;white-space:nowrap" class="ft26">b) annat �nda-<br/>m�l �n som<br/>avses under a</p> <p style="position:absolute;top:740px;left:362px;white-space:nowrap" class="ft26">1 160 kr <br/>per 1 000 <br/>kg </p> <p style="position:absolute;top:740px;left:454px;white-space:nowrap" class="ft26">3 598 kr per <br/>1 000 kg </p> <p style="position:absolute;top:740px;left:556px;white-space:nowrap" class="ft26">4 758 kr <br/>per 1 000 <br/>kg </p> <p style="position:absolute;top:805px;left:100px;white-space:nowrap" class="ft23">5. 2711 11 00,</p> <p style="position:absolute;top:824px;left:128px;white-space:nowrap" class="ft23">2711 21 00</p> <p style="position:absolute;top:805px;left:239px;white-space:nowrap" class="ft26">Naturgas som <br/>anv�nds f�r </p> <p style="position:absolute;top:851px;left:239px;white-space:nowrap" class="ft26">a) drift av<br/>motordrivet<br/>fordon, fartyg<br/>eller luftfartyg</p> <p style="position:absolute;top:851px;left:362px;white-space:nowrap" class="ft26">0 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:851px;left:454px;white-space:nowrap" class="ft26">2 561 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:851px;left:556px;white-space:nowrap" class="ft26">2 561 kr <br/>per 1 000 <br/>m3 </p> <p style="position:absolute;top:934px;left:239px;white-space:nowrap" class="ft26">b) annat �nda-<br/>m�l �n som<br/>avses under a</p> <p style="position:absolute;top:934px;left:362px;white-space:nowrap" class="ft26">998 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:934px;left:454px;white-space:nowrap" class="ft26">2 561 kr per <br/>1 000 m3 </p> <p style="position:absolute;top:934px;left:556px;white-space:nowrap" class="ft26">3 559 kr <br/>per 1 000 <br/>m3 </p> <p style="position:absolute;top:998px;left:100px;white-space:nowrap" class="ft23">6. 2701, 2702</p> <p style="position:absolute;top:1017px;left:128px;white-space:nowrap" class="ft23">eller 2704</p> <p style="position:absolute;top:998px;left:239px;white-space:nowrap" class="ft23">Kol och koks </p> <p style="position:absolute;top:998px;left:362px;white-space:nowrap" class="ft26">687 kr per <br/>1 000 kg </p> <p style="position:absolute;top:998px;left:454px;white-space:nowrap" class="ft26">2 976 kr per <br/>1 000 kg </p> <p style="position:absolute;top:998px;left:556px;white-space:nowrap" class="ft26">3 663 kr <br/>per 1 000 <br/>kg </p> <p style="position:absolute;top:1063px;left:100px;white-space:nowrap" class="ft23">7. 2710 11 31</p> <p style="position:absolute;top:1063px;left:239px;white-space:nowrap" class="ft26">Flygbensin <br/>med en blyhalt <br/>om h�gst 0,005 <br/>gram per liter </p> <p style="position:absolute;top:1063px;left:362px;white-space:nowrap" class="ft26">4 kr 18 �re <br/>per liter </p> <p style="position:absolute;top:1063px;left:454px;white-space:nowrap" class="ft26">2 kr 67 �re <br/>per liter </p> <p style="position:absolute;top:1063px;left:556px;white-space:nowrap" class="ft26">6 kr 85 �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:52px;left:676px;white-space:nowrap" class="ft30"><b>SFS </b></p> <p style="position:absolute;top:49px;left:709px;white-space:nowrap" class="ft31"><b>2019:680</b></p> <p style="position:absolute;top:1129px;left:794px;white-space:nowrap" class="ft32">3 </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="ft32">P� regeringens v�gnar </p> <p style="position:absolute;top:174px;left:98px;white-space:nowrap" class="ft32">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

1

Svensk f�rfattningssamling

F�rordning

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

koldioxidskatt f�r �r 20201

Utf�rdad den 7 november 2019

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 2020.

KN-nr

Slag av br�nsle Skattebelopp

Energi-
skatt

Koldioxid-
skatt

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 15 �re
per liter

2 kr 67 �re
per liter

6 kr 82 �re
per liter

 alkylatbensin

2 kr 12 �re
per liter

2 kr 67 �re
per liter

4 kr 79 �re
per liter

b) milj�klass 2

4 kr 18 �re
per liter

2 kr 67 �re
per liter

6 kr 85 �re
per liter

2. 2710 11 31,

2710 11 51
eller
2710 11 59

Annan bensin �n
som avses under
1 eller 7

5 kr 7 �re
per liter

2 kr 67 �re
per liter

7 kr 74 �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 2019:448.

SFS

2019:680

Publicerad
den

15 november 2019

background image

SFS

2019:680

2

KN-nr

Slag av br�nsle Skattebelopp

Energi-
skatt

Koldioxid-
skatt

Summa
skatt

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

903 kr
per m3

3 420 kr
per m3

4 323 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

2 524 kr
per m3

2 276 kr
per m3

4 800 kr
per m3

milj�klass 2

2 840 kr
per m3

2 276 kr
per m3

5 116 kr
per m3

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

3 004 kr
per m3

2 276 kr
per m3

5 280 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

3 598 kr per
1 000 kg

3 598 kr
per 1 000
kg

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

1 160 kr
per 1 000
kg

3 598 kr per
1 000 kg

4 758 kr
per 1 000
kg

5. 2711 11 00,

2711 21 00

Naturgas som
anv�nds f�r

a) drift av
motordrivet
fordon, fartyg
eller luftfartyg

0 kr per
1 000 m3

2 561 kr per
1 000 m3

2 561 kr
per 1 000
m3

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

998 kr per
1 000 m3

2 561 kr per
1 000 m3

3 559 kr
per 1 000
m3

6. 2701, 2702

eller 2704

Kol och koks

687 kr per
1 000 kg

2 976 kr per
1 000 kg

3 663 kr
per 1 000
kg

7. 2710 11 31

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

4 kr 18 �re
per liter

2 kr 67 �re
per liter

6 kr 85 �re
per liter

background image

SFS

2019:680

3

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)

;