SFS 2007:1390 Lag om ändring i lagen (2004:228) om beskattning av viss privatinförsel av tobaksvaror

<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:15px;font-family:Times;color:#000000;} .ft19{font-size:14px;font-family:Times;color:#000000;} .ft110{font-size:7px;font-family:Times;color:#000000;} .ft111{font-size:13px;font-family:Times;color:#000000;} .ft112{font-size:12px;font-family:Times;color:#000000;} .ft113{font-size:17px;font-family:Times;color:#000000;} .ft114{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft115{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft116{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:9px;font-family:Times;color:#000000;} .ft24{font-size:8px;font-family:Times;color:#000000;} .ft25{font-size:14px;line-height:17px;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="ft114"><b>Lag<br/>om �ndring i lagen (2004:228) om beskattning av <br/>viss privatinf�rsel av tobaksvaror;</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 1 och 2 �� lagen (2004:228) om</p> <p style="position:absolute;top:337px;left:98px;white-space:nowrap" class="ft11">beskattning av viss privatinf�rsel av tobaksvaror 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>1 �</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">En enskild person som har f�rv�rvat och som sj�lv f�r sitt eller sin fa-</p> <p style="position:absolute;top:390px;left:98px;white-space:nowrap" class="ft11">miljs personliga bruk till Sverige transporterar</p> <p style="position:absolute;top:407px;left:112px;white-space:nowrap" class="ft11">1. cigaretter fr�n Bulgarien, Lettland, Litauen, Polen, Rum�nien, Slova-</p> <p style="position:absolute;top:425px;left:98px;white-space:nowrap" class="ft11">kien, Slovenien eller Ungern,</p> <p style="position:absolute;top:443px;left:112px;white-space:nowrap" class="ft115">2. cigaretter eller r�ktobak fr�n Estland, eller<br/>3. cigaretter, cigariller, cigarrer eller r�ktobak fr�n Tjeckien ska, om inte</p> <p style="position:absolute;top:478px;left:98px;white-space:nowrap" class="ft11">annat f�ljer av 2 �, betala skatt med </p> <p style="position:absolute;top:496px;left:112px;white-space:nowrap" class="ft115">1 krona och 24 �re/styck f�r cigaretter,<br/>1 krona och 12 �re/styck f�r cigariller och cigarrer och<br/>1 560 kronor/kg f�r r�ktobak.<br/>I denna lag f�rst�s med</p> <p style="position:absolute;top:10px;left:60px;white-space:nowrap" class="ft18"><i> </i></p> <p style="position:absolute;top:566px;left:112px;white-space:nowrap" class="ft19"><i>cigarill</i></p> <p style="position:absolute;top:11px;left:63px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:566px;left:155px;white-space:nowrap" class="ft11">: cigarrer med en h�gsta vikt av 3 gram per styck.</p> <p style="position:absolute;top:584px;left:112px;white-space:nowrap" class="ft11">Skatt enligt f�rsta stycket ska tas ut under de �verg�ngsperioder som</p> <p style="position:absolute;top:602px;left:98px;white-space:nowrap" class="ft11">anges i 2 �.</p> <p style="position:absolute;top:11px;left:68px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:637px;left:98px;white-space:nowrap" class="ft17"><b>2 �</b></p> <p style="position:absolute;top:15px;left:71px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:635px;left:116px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:11px;left:74px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:637px;left:120px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:11px;left:77px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:637px;left:135px;white-space:nowrap" class="ft11">Skatt enligt 1 � ska inte tas ut till den del inf�rseln uppg�r till h�gst</p> <p style="position:absolute;top:654px;left:98px;white-space:nowrap" class="ft115">f�ljande kvantiteter tobaksvaror, eller en proportionell blandning av dessa<br/>varor, fr�n respektive medlemsstat i Europeiska unionen under de �ver-<br/>g�ngsperioder som anges i f�ljande uppst�llning.</p> <p style="position:absolute;top:16px;left:81px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:915px;left:98px;white-space:nowrap" class="ft110">1</p> <p style="position:absolute;top:12px;left:83px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:916px;left:105px;white-space:nowrap" class="ft112">Prop. 2007/08:11, bet. 2007/08:SkU17, rskr. 2007/08:89.</p> <p style="position:absolute;top:16px;left:87px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:927px;left:98px;white-space:nowrap" class="ft110">2</p> <p style="position:absolute;top:12px;left:89px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:929px;left:105px;white-space:nowrap" class="ft112">Senaste lydelse 2007:349.</p> <p style="position:absolute;top:16px;left:92px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft110">3</p> <p style="position:absolute;top:12px;left:93px;white-space:nowrap" class="ft111"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft112">Senaste lydelse 2007:349.</p> <p style="position:absolute;top:11px;left:98px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:727px;left:98px;white-space:nowrap" class="ft11">Medlemsstat</p> <p style="position:absolute;top:727px;left:203px;white-space:nowrap" class="ft11">Produkter</p> <p style="position:absolute;top:727px;left:379px;white-space:nowrap" class="ft11">�verg�ngsperiodens slut</p> <p style="position:absolute;top:758px;left:98px;white-space:nowrap" class="ft11">Tjeckien</p> <p style="position:absolute;top:758px;left:203px;white-space:nowrap" class="ft11">200 cigaretter eller</p> <p style="position:absolute;top:758px;left:379px;white-space:nowrap" class="ft11">31 december 2007</p> <p style="position:absolute;top:775px;left:203px;white-space:nowrap" class="ft11">100 cigariller eller</p> <p style="position:absolute;top:775px;left:379px;white-space:nowrap" class="ft11">31 december 2006</p> <p style="position:absolute;top:793px;left:203px;white-space:nowrap" class="ft11">50 cigarrer eller</p> <p style="position:absolute;top:793px;left:379px;white-space:nowrap" class="ft11">31 december 2006</p> <p style="position:absolute;top:810px;left:203px;white-space:nowrap" class="ft11">250 gram r�ktobak</p> <p style="position:absolute;top:810px;left:379px;white-space:nowrap" class="ft11">31 december 2006</p> <p style="position:absolute;top:828px;left:98px;white-space:nowrap" class="ft11">Slovenien</p> <p style="position:absolute;top:828px;left:203px;white-space:nowrap" class="ft11">200 cigaretter</p> <p style="position:absolute;top:828px;left:379px;white-space:nowrap" class="ft11">30 juni 2007</p> <p style="position:absolute;top:845px;left:98px;white-space:nowrap" class="ft11">Polen</p> <p style="position:absolute;top:845px;left:203px;white-space:nowrap" class="ft11">200 cigaretter</p> <p style="position:absolute;top:845px;left:379px;white-space:nowrap" class="ft11">31 december 2008</p> <p style="position:absolute;top:863px;left:98px;white-space:nowrap" class="ft11">Slovakien</p> <p style="position:absolute;top:863px;left:203px;white-space:nowrap" class="ft11">200 cigaretter</p> <p style="position:absolute;top:863px;left:379px;white-space:nowrap" class="ft11">31 december 2008</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft113"><b>SFS 2007:1390</b></p> <p style="position:absolute;top:222px;left:559px;white-space:nowrap" class="ft116">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:11px;left:108px;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:10px;left:113px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2007:1390</b></p> <p style="position:absolute;top:15px;left:116px;white-space:nowrap" class="ft23"> </p> <p style="position:absolute;top:963px;left:511px;white-space:nowrap" class="ft24">Thomson F�rlag AB, tel. 08-587 671 00</p> <p style="position:absolute;top:973px;left:561px;white-space:nowrap" class="ft24">Elanders, V�llingby 2007</p> <p style="position:absolute;top:11px;left:119px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:237px;left:217px;white-space:nowrap" class="ft21">En best�mmelse om f�rbud f�r den som inte fyllt 18 �r att f�ra in tobaks-</p> <p style="position:absolute;top:255px;left:203px;white-space:nowrap" class="ft21">varor i landet finns i 13 � tobakslagen (1993:581).</p> <p style="position:absolute;top:11px;left:122px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:291px;left:217px;white-space:nowrap" class="ft25">1. Denna lag tr�der i kraft den 1 januari 2008.<br/>2. �ldre best�mmelser g�ller fortfarande f�r f�rh�llanden som h�nf�r sig</p> <p style="position:absolute;top:326px;left:203px;white-space:nowrap" class="ft21">till tiden f�re den 1 januari 2008.</p> <p style="position:absolute;top:344px;left:217px;white-space:nowrap" class="ft21">3. �ldre best�mmelser avseende Slovenien ska dock inte g�lla f�r tid fr�n</p> <p style="position:absolute;top:361px;left:203px;white-space:nowrap" class="ft21">och med den 1 juli 2007.</p> <p style="position:absolute;top:397px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:432px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:450px;left:433px;white-space:nowrap" class="ft25">Agneta Bergqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:107px;left:203px;white-space:nowrap" class="ft21">Ungern</p> <p style="position:absolute;top:107px;left:307px;white-space:nowrap" class="ft21">200 cigaretter</p> <p style="position:absolute;top:107px;left:483px;white-space:nowrap" class="ft21">31 december 2008</p> <p style="position:absolute;top:125px;left:203px;white-space:nowrap" class="ft21">Bulgarien</p> <p style="position:absolute;top:125px;left:307px;white-space:nowrap" class="ft21">200 cigaretter</p> <p style="position:absolute;top:125px;left:483px;white-space:nowrap" class="ft21">31 december 2009</p> <p style="position:absolute;top:142px;left:203px;white-space:nowrap" class="ft21">Estland</p> <p style="position:absolute;top:142px;left:307px;white-space:nowrap" class="ft21">200 cigaretter eller</p> <p style="position:absolute;top:142px;left:483px;white-space:nowrap" class="ft21">31 december 2009</p> <p style="position:absolute;top:160px;left:307px;white-space:nowrap" class="ft21">250 gram r�ktobak</p> <p style="position:absolute;top:160px;left:483px;white-space:nowrap" class="ft21">31 december 2009</p> <p style="position:absolute;top:177px;left:203px;white-space:nowrap" class="ft21">Lettland</p> <p style="position:absolute;top:177px;left:307px;white-space:nowrap" class="ft21">200 cigaretter</p> <p style="position:absolute;top:177px;left:483px;white-space:nowrap" class="ft21">31 december 2009</p> <p style="position:absolute;top:195px;left:203px;white-space:nowrap" class="ft21">Litauen</p> <p style="position:absolute;top:195px;left:307px;white-space:nowrap" class="ft21">200 cigaretter</p> <p style="position:absolute;top:195px;left:483px;white-space:nowrap" class="ft21">31 december 2009</p> <p style="position:absolute;top:212px;left:203px;white-space:nowrap" class="ft21">Rum�nien</p> <p style="position:absolute;top:212px;left:307px;white-space:nowrap" class="ft21">200 cigaretter</p> <p style="position:absolute;top:212px;left:483px;white-space:nowrap" class="ft21">31 december 2009</p> <p style="position:absolute;top:77px;left:203px;white-space:nowrap" class="ft21">Medlemsstat</p> <p style="position:absolute;top:77px;left:307px;white-space:nowrap" class="ft21">Produkter</p> <p style="position:absolute;top:77px;left:483px;white-space:nowrap" class="ft21">�verg�ngsperiodens slut</p> </div> </div> ;