SFS 2007:1393 Lag om ändring i lagen (2007:779) om ändring i lagen (1994:1776) om skatt på energi

<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:12px;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:13px;font-family:Times;color:#000000;} .ft26{font-size:12px;font-family:Times;color:#000000;} .ft27{font-size:7px;font-family:Times;color:#000000;} .ft28{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft29{font-size:12px;line-height:12px;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="ft113"><b>Lag<br/>om �ndring i lagen (2007:779) om �ndring i lagen <br/>(1994:1776) om skatt p� energi;</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:258px;white-space:nowrap" class="ft11"> f�reskrivs att 2 kap. 1 � lagen (1994:1776) om</p> <p style="position:absolute;top:337px;left:98px;white-space:nowrap" class="ft114">skatt p� energi i st�llet f�r dess lydelse enligt lagen (2007:779) om �ndring i<br/>n�mnda lag ska ha f�ljande lydelse.</p> <p style="position:absolute;top:10px;left:47px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:399px;left:98px;white-space:nowrap" class="ft16"><b>2 kap.</b></p> <p style="position:absolute;top:11px;left:51px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:425px;left:98px;white-space:nowrap" class="ft18"><b>1 � </b></p> <p style="position:absolute;top:11px;left:54px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:425px;left:130px;white-space:nowrap" class="ft11">Energiskatt och koldioxidskatt ska, om inte annat f�ljer av andra</p> <p style="position:absolute;top:443px;left:98px;white-space:nowrap" class="ft11">stycket, betalas f�r f�ljande br�nslen med angivna belopp:</p> <p style="position:absolute;top:16px;left:59px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:940px;left:98px;white-space:nowrap" class="ft19">1</p> <p style="position:absolute;top:12px;left:60px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:942px;left:105px;white-space:nowrap" class="ft111">Bet. 2007/08:SkU17, rskr. 2007/08:89.</p> <p style="position:absolute;top:487px;left:117px;white-space:nowrap" class="ft111">KN-nr</p> <p style="position:absolute;top:487px;left:194px;white-space:nowrap" class="ft111">Slag av br�nsle</p> <p style="position:absolute;top:487px;left:334px;white-space:nowrap" class="ft111">Skattebelopp</p> <p style="position:absolute;top:505px;left:334px;white-space:nowrap" class="ft111">Energiskatt</p> <p style="position:absolute;top:505px;left:421px;white-space:nowrap" class="ft111">Koldioxidskatt Summa skatt</p> <p style="position:absolute;top:522px;left:98px;white-space:nowrap" class="ft111">1. 2710 11 31,</p> <p style="position:absolute;top:535px;left:117px;white-space:nowrap" class="ft115">2710 11 41,<br/>2710 11 45<br/>eller<br/>2710 11 49</p> <p style="position:absolute;top:522px;left:194px;white-space:nowrap" class="ft115">Bensin som uppfyller<br/>krav f�r</p> <p style="position:absolute;top:586px;left:194px;white-space:nowrap" class="ft115">a) milj�klass 1<br/> motorbensin</p> <p style="position:absolute;top:625px;left:194px;white-space:nowrap" class="ft111"> alkylatbensin</p> <p style="position:absolute;top:651px;left:194px;white-space:nowrap" class="ft111">b) milj�klass 2</p> <p style="position:absolute;top:599px;left:334px;white-space:nowrap" class="ft115">2 kr 95 �re<br/>per liter<br/>1 kr 32 �re<br/>per liter<br/>2 kr 98 �re<br/>per liter</p> <p style="position:absolute;top:599px;left:421px;white-space:nowrap" class="ft115">2 kr 34 �re<br/>per liter<br/>2 kr 34 �re<br/>per liter<br/>2 kr 34 �re<br/>per liter</p> <p style="position:absolute;top:599px;left:507px;white-space:nowrap" class="ft115">5 kr 29 �re<br/>per liter<br/>3 kr 66 �re<br/>per liter<br/>5 kr 32 �re<br/>per liter</p> <p style="position:absolute;top:676px;left:98px;white-space:nowrap" class="ft111">2. 2710 11 31,</p> <p style="position:absolute;top:689px;left:117px;white-space:nowrap" class="ft115">2710 11 51<br/>eller<br/>2710 11 59</p> <p style="position:absolute;top:676px;left:194px;white-space:nowrap" class="ft115">Annan bensin �n som<br/>avses under 1</p> <p style="position:absolute;top:676px;left:334px;white-space:nowrap" class="ft115">3 kr 68 �re<br/>per liter</p> <p style="position:absolute;top:676px;left:421px;white-space:nowrap" class="ft115">2 kr 34 �re<br/>per liter</p> <p style="position:absolute;top:676px;left:507px;white-space:nowrap" class="ft115">6 kr 2 �re<br/>per liter</p> <p style="position:absolute;top:728px;left:98px;white-space:nowrap" class="ft111">3. 2710 19 21,</p> <p style="position:absolute;top:741px;left:117px;white-space:nowrap" class="ft115">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:728px;left:194px;white-space:nowrap" class="ft115">Eldningsolja,<br/>dieselbr�nnolja,<br/>fotogen, m.m. som</p> <p style="position:absolute;top:818px;left:194px;white-space:nowrap" class="ft115">a) har f�rsetts med <br/>m�rk- och f�rg�mnen <br/>eller ger mindre �n 85 <br/>volymprocent destillat <br/>vid 350�C,</p> <p style="position:absolute;top:818px;left:334px;white-space:nowrap" class="ft111">764 kr per m</p> <p style="position:absolute;top:16px;left:65px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:816px;left:400px;white-space:nowrap" class="ft19">3</p> <p style="position:absolute;top:12px;left:66px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:818px;left:421px;white-space:nowrap" class="ft111">2 883 kr per m</p> <p style="position:absolute;top:16px;left:69px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:816px;left:496px;white-space:nowrap" class="ft19">3</p> <p style="position:absolute;top:12px;left:71px;white-space:nowrap" class="ft110"> </p> <p style="position:absolute;top:818px;left:507px;white-space:nowrap" class="ft111">3 647 kr per m</p> <p style="position:absolute;top:16px;left:75px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:816px;left:582px;white-space:nowrap" class="ft19">3</p> <p style="position:absolute;top:196px;left:559px;white-space:nowrap" class="ft112"><b>SFS 2007:1393</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:84px;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:89px;white-space:nowrap" class="ft22"><b> </b></p> <p style="position:absolute;top:72px;left:68px;white-space:nowrap" class="ft22"><b>SFS 2007:1393</b></p> <p style="position:absolute;top:15px;left:92px;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:95px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:458px;left:217px;white-space:nowrap" class="ft21">I fall som avses i 4 kap. 1 � 7 och 8 och 12 � 4 tas skatt ut med ett belopp</p> <p style="position:absolute;top:475px;left:203px;white-space:nowrap" class="ft28">som motsvarar skillnaden mellan de skattebelopp som g�ller f�r br�nslets<br/>olika anv�ndningss�tt.</p> <p style="position:absolute;top:511px;left:217px;white-space:nowrap" class="ft21">F�r kalender�ret 2009 och efterf�ljande kalender�r ska de i f�rsta stycket</p> <p style="position:absolute;top:528px;left:203px;white-space:nowrap" class="ft21">angivna skattebeloppen r�knas om enligt 10 �.</p> <p style="position:absolute;top:564px;left:203px;white-space:nowrap" class="ft21">P� regeringens v�gnar</p> <p style="position:absolute;top:599px;left:203px;white-space:nowrap" class="ft21">ANDERS BORG</p> <p style="position:absolute;top:617px;left:433px;white-space:nowrap" class="ft28">Rolf Bohlin<br/>(Finansdepartementet)</p> <p style="position:absolute;top:12px;left:98px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:110px;left:299px;white-space:nowrap" class="ft29">b) inte har f�rsetts med<br/>m�rk- och f�rg�mnen och<br/>ger minst 85 volym-<br/>procent destillat vid<br/>350�C, tillh�rig<br/>milj�klass 1</p> <p style="position:absolute;top:174px;left:439px;white-space:nowrap" class="ft26">1 277 kr per m</p> <p style="position:absolute;top:16px;left:102px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:173px;left:515px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:104px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:174px;left:526px;white-space:nowrap" class="ft26">2 883 kr per m</p> <p style="position:absolute;top:16px;left:107px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:174px;left:601px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:108px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:174px;left:612px;white-space:nowrap" class="ft26">4 160 kr per m</p> <p style="position:absolute;top:16px;left:113px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:174px;left:688px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:114px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:187px;left:299px;white-space:nowrap" class="ft26">milj�klass 2</p> <p style="position:absolute;top:187px;left:439px;white-space:nowrap" class="ft26">1 530 kr per m</p> <p style="position:absolute;top:16px;left:117px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:186px;left:515px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:119px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:187px;left:526px;white-space:nowrap" class="ft26">2 883 kr per m</p> <p style="position:absolute;top:16px;left:123px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:186px;left:601px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:125px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:187px;left:612px;white-space:nowrap" class="ft26">4 413 kr per m</p> <p style="position:absolute;top:16px;left:128px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:186px;left:688px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:129px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:200px;left:299px;white-space:nowrap" class="ft29">milj�klass 3 eller inte<br/>tillh�r n�gon milj�klass</p> <p style="position:absolute;top:200px;left:439px;white-space:nowrap" class="ft26">1 663 kr per m</p> <p style="position:absolute;top:16px;left:134px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:199px;left:515px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:135px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:200px;left:518px;white-space:nowrap" class="ft26"> 2 883 kr per m</p> <p style="position:absolute;top:16px;left:138px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:199px;left:601px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:140px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:200px;left:612px;white-space:nowrap" class="ft26">4 546 kr per m</p> <p style="position:absolute;top:16px;left:144px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:199px;left:688px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:146px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:226px;left:203px;white-space:nowrap" class="ft26">4. 2711 12 11</p> <p style="position:absolute;top:239px;left:222px;white-space:nowrap" class="ft26">2711 19 00</p> <p style="position:absolute;top:226px;left:299px;white-space:nowrap" class="ft26">Gasol som anv�nds f�r </p> <p style="position:absolute;top:251px;left:299px;white-space:nowrap" class="ft29">a) drift av motordrivet<br/>fordon, fartyg eller luft-<br/>fartyg <br/>b) annat �ndam�l �n som<br/>avses under a</p> <p style="position:absolute;top:251px;left:439px;white-space:nowrap" class="ft29">0 kr per<br/>1 000 kg</p> <p style="position:absolute;top:290px;left:439px;white-space:nowrap" class="ft29">150 kr per<br/>1 000 kg</p> <p style="position:absolute;top:251px;left:526px;white-space:nowrap" class="ft29">1 584 kr per<br/>1 000 kg</p> <p style="position:absolute;top:290px;left:526px;white-space:nowrap" class="ft29">3 033 kr per<br/>1 000 kg</p> <p style="position:absolute;top:251px;left:612px;white-space:nowrap" class="ft29">1 584 kr per <br/>1 000 kg</p> <p style="position:absolute;top:290px;left:612px;white-space:nowrap" class="ft29">3 183 kr per<br/>1 000 kg</p> <p style="position:absolute;top:316px;left:203px;white-space:nowrap" class="ft26">5. 2711 11 00, </p> <p style="position:absolute;top:329px;left:222px;white-space:nowrap" class="ft26">2711 21 00</p> <p style="position:absolute;top:316px;left:299px;white-space:nowrap" class="ft29">Naturgas som anv�nds<br/>f�r<br/>a) drift av motordrivet<br/>fordon, fartyg eller luft-<br/>fartyg<br/>b) annat �ndam�l �n som<br/>avses under a</p> <p style="position:absolute;top:341px;left:439px;white-space:nowrap" class="ft29">0 kr per<br/>1 000 m</p> <p style="position:absolute;top:16px;left:149px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:353px;left:481px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:150px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:380px;left:439px;white-space:nowrap" class="ft29">247 kr per<br/>1 000 m</p> <p style="position:absolute;top:16px;left:155px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:391px;left:481px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:156px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:341px;left:526px;white-space:nowrap" class="ft29">1 282 kr per<br/>1 000 m</p> <p style="position:absolute;top:16px;left:159px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:353px;left:568px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:161px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:380px;left:526px;white-space:nowrap" class="ft29">2 159 kr per<br/>1 000 m</p> <p style="position:absolute;top:16px;left:165px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:391px;left:568px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:167px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:341px;left:612px;white-space:nowrap" class="ft29">1 282 kr per<br/>1 000 m</p> <p style="position:absolute;top:16px;left:170px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:353px;left:654px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:171px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:380px;left:612px;white-space:nowrap" class="ft29">2 406 kr per<br/>1 000 m</p> <p style="position:absolute;top:16px;left:176px;white-space:nowrap" class="ft27"> </p> <p style="position:absolute;top:391px;left:654px;white-space:nowrap" class="ft27">3</p> <p style="position:absolute;top:12px;left:177px;white-space:nowrap" class="ft25"> </p> <p style="position:absolute;top:406px;left:203px;white-space:nowrap" class="ft26">6. 2701, 2702</p> <p style="position:absolute;top:418px;left:222px;white-space:nowrap" class="ft26">eller 2704</p> <p style="position:absolute;top:406px;left:299px;white-space:nowrap" class="ft26">Kol och koks</p> <p style="position:absolute;top:406px;left:439px;white-space:nowrap" class="ft29">325 kr per<br/>1 000 kg</p> <p style="position:absolute;top:406px;left:526px;white-space:nowrap" class="ft29">2 509 kr per<br/>1 000 kg</p> <p style="position:absolute;top:406px;left:612px;white-space:nowrap" class="ft29">2 834 kr per<br/>1 000 kg</p> <p style="position:absolute;top:75px;left:222px;white-space:nowrap" class="ft26">KN-nr</p> <p style="position:absolute;top:75px;left:299px;white-space:nowrap" class="ft26">Slag av br�nsle</p> <p style="position:absolute;top:75px;left:439px;white-space:nowrap" class="ft26">Skattebelopp</p> <p style="position:absolute;top:93px;left:439px;white-space:nowrap" class="ft26">Energiskatt</p> <p style="position:absolute;top:93px;left:526px;white-space:nowrap" class="ft26">Koldioxidskatt Summa skatt</p> </div> </div> ;